CHAUFFAGE DAVID: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHAUFFAGE DAVID
Largest movements
- Cash -€43,883
down €43,883 (-67.4%), from €65,068 to €21,185
mainly Investment in fixed assets (net) (-€28,285) and Receivables within one year (-€21,178)
- Tangible fixed assets +€24,884
up €24,884 (+2,037%), from €1,222 to €26,106
of which Plant, machinery and equipment: +€24,884
- Receivables within one year +€21,178
up €21,178 (+51.8%), from €40,866 to €62,044
of which Trade receivables: +€18,602
- Profit (loss) carried forward +€2,702
up €2,702 (+2.5%), from €108,209 to €110,910
- Gross operating margin -€3,873
down €3,873 (-30.5%), from €12,702 to €8,828
- Depreciation +€2,994
up €2,994 (+735%), from €407 to €3,401
- Financial income +€958
new in 2025: €958
- Taxes +€634
up €634 (+55.3%), from €1,145 to €1,779
- Other operating charges -€423
down €423 (-29.9%), from €1,415 to €992
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,048 | €126,750 | +€2,702 | +2.2% |
| Fixed assets | 21/28 | €1,682 | €26,566 | +€24,884 | +1,480% |
| Tangible fixed assets | 22/27 | €1,222 | €26,106 | +€24,884 | +2,037% |
| Plant, machinery and equipment | 23 | €1,222 | €26,106 | +€24,884 | +2,037% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €122,366 | €100,184 | -€22,183 | -18.1% |
| Stocks and contracts in progress | 3 | €16,432 | €16,954 | +€522 | +3.2% |
| Stocks | 30/36 | €16,432 | €16,954 | +€522 | +3.2% |
| Amounts receivable within one year | 40/41 | €40,866 | €62,044 | +€21,178 | +51.8% |
| Trade receivables | 40 | €18,869 | €37,471 | +€18,602 | +98.6% |
| Other amounts receivable | 41 | €21,997 | €24,573 | +€2,576 | +11.7% |
| Cash at bank and in hand | 54/58 | €65,068 | €21,185 | -€43,883 | -67.4% |
| Total equity and liabilities | 10/49 | €124,048 | €126,750 | +€2,702 | +2.2% |
| Equity | 10/15 | €121,849 | €124,550 | +€2,702 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,209 | €110,910 | +€2,702 | +2.5% |
| Amounts payable | 17/49 | €2,199 | €2,199 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,199 | €2,199 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,199 | €2,199 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,199 | €2,199 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €183 | €268 | +€85 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €3,401 | +€2,994 | +735% |
| Other operating charges | 640/8 | €1,415 | €992 | -€423 | -29.9% |
| Gross operating margin | 9900 | €12,702 | €8,828 | -€3,873 | -30.5% |
| Operating profit (loss) | 9901 | €10,696 | €4,167 | -€6,530 | -61.0% |
| Financial income | 75/76B | - | €958 | +€958 | |
| Recurring financial income | 75 | - | €958 | +€958 | |
| Financial charges | 65/66B | €237 | €644 | +€407 | +172% |
| Recurring financial charges | 65 | €237 | €644 | +€407 | +172% |
| Profit (loss) for the period before taxes | 9903 | €10,460 | €4,480 | -€5,979 | -57.2% |
| Income taxes | 67/77 | €1,145 | €1,779 | +€634 | +55.3% |
| Profit (loss) for the period | 9904 | €9,314 | €2,702 | -€6,613 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,314 | €2,702 | -€6,613 | -71.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.