Chauffage Dufour: 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 Dufour
Largest movements
- Receivables within one year +€58,469
up €58,469 (+10.9%), from €536,711 to €595,181
of which Trade receivables: +€57,320
- Deferred charges and accrued income +€24,778
up €24,778 (+35.6%), from €69,522 to €94,300
- Cash -€24,489
down €24,489 (-44.4%), from €55,148 to €30,659
mainly Receivables within one year (-€58,469) and Deferred charges and accrued income (-€24,778)
- Reserves +€43,090
up €43,090 (+18.5%), from €233,281 to €276,371
of which Distributable reserves: +€43,090
- Tax, wage and social debts +€14,307
up €14,307 (+142%), from €10,071 to €24,378
of which Taxes: +€17,631
- Gross operating margin +€40,631
up €40,631 (+16.3%), from €249,798 to €290,429
- Taxes +€15,775
up €15,775 (+256%), from €6,164 to €21,939
- Financial charges -€12,086
down €12,086 (-96.6%), from €12,510 to €424
- Other operating charges +€11,400
up €11,400 (+447%), from €2,552 to €13,952
- Depreciation -€8,126
down €8,126 (-39.3%), from €20,674 to €12,547
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €703,177 | €756,758 | +€53,581 | +7.6% |
| Fixed assets | 21/28 | €31,655 | €28,079 | -€3,577 | -11.3% |
| Tangible fixed assets | 22/27 | €31,655 | €28,079 | -€3,577 | -11.3% |
| Plant, machinery and equipment | 23 | €4,652 | €6,307 | +€1,655 | +35.6% |
| Furniture and vehicles | 24 | €10,057 | €8,634 | -€1,423 | -14.1% |
| Other tangible fixed assets | 26 | €16,947 | €13,138 | -€3,808 | -22.5% |
| Current assets | 29/58 | €671,521 | €728,679 | +€57,158 | +8.5% |
| Stocks and contracts in progress | 3 | €10,141 | €8,540 | -€1,601 | -15.8% |
| Stocks | 30/36 | €10,141 | €8,540 | -€1,601 | -15.8% |
| Amounts receivable within one year | 40/41 | €536,711 | €595,181 | +€58,469 | +10.9% |
| Trade receivables | 40 | €497,381 | €554,701 | +€57,320 | +11.5% |
| Other amounts receivable | 41 | €39,331 | €40,479 | +€1,149 | +2.9% |
| Cash at bank and in hand | 54/58 | €55,148 | €30,659 | -€24,489 | -44.4% |
| Deferred charges and accrued income | 490/1 | €69,522 | €94,300 | +€24,778 | +35.6% |
| Total equity and liabilities | 10/49 | €703,177 | €756,758 | +€53,581 | +7.6% |
| Equity | 10/15 | €381,901 | €424,991 | +€43,090 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,281 | €276,371 | +€43,090 | +18.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €231,421 | €274,511 | +€43,090 | +18.6% |
| Profit (loss) carried forward | 14 | €130,020 | €130,020 | = | 0.0% |
| Amounts payable | 17/49 | €321,276 | €331,767 | +€10,491 | +3.3% |
| Amounts payable after more than one year | 17 | €5,416 | €777 | -€4,639 | -85.7% |
| Financial debts | 170/4 | €5,416 | €777 | -€4,639 | -85.7% |
| Amounts payable within one year | 42/48 | €301,276 | €310,527 | +€9,252 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €5,393 | €4,639 | -€754 | -14.0% |
| Trade debts | 44 | €142,054 | €141,405 | -€649 | -0.5% |
| Suppliers | 440/4 | €137,969 | €131,797 | -€6,172 | -4.5% |
| Bills of exchange payable | 441 | €4,085 | €9,608 | +€5,523 | +135% |
| Advances received on contracts in progress | 46 | €4,697 | - | -€4,697 | |
| Taxes, remuneration and social security | 45 | €10,071 | €24,378 | +€14,307 | +142% |
| Taxes | 450/3 | €4,847 | €22,478 | +€17,631 | +364% |
| Remuneration and social security | 454/9 | €5,225 | €1,900 | -€3,325 | -63.6% |
| Other amounts payable | 47/48 | €139,060 | €140,105 | +€1,045 | +0.8% |
| Accrued charges and deferred income | 492/3 | €14,584 | €20,463 | +€5,879 | +40.3% |
| Non-recurring operating income | 76A | €2,263 | €5,768 | +€3,505 | +155% |
| Remuneration, social security and pensions | 62 | €202,336 | €198,477 | -€3,859 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,674 | €12,547 | -€8,126 | -39.3% |
| Other operating charges | 640/8 | €2,552 | €13,952 | +€11,400 | +447% |
| Gross operating margin | 9900 | €249,798 | €290,429 | +€40,631 | +16.3% |
| Operating profit (loss) | 9901 | €24,236 | €65,452 | +€41,217 | +170% |
| Financial income | 75/76B | €518 | €0 | -€518 | -100.0% |
| Recurring financial income | 75 | €518 | €0 | -€518 | -100.0% |
| Financial charges | 65/66B | €12,510 | €424 | -€12,086 | -96.6% |
| Recurring financial charges | 65 | €12,510 | €424 | -€12,086 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €12,244 | €65,029 | +€52,785 | +431% |
| Income taxes | 67/77 | €6,164 | €21,939 | +€15,775 | +256% |
| Profit (loss) for the period | 9904 | €6,080 | €43,090 | +€37,010 | +609% |
| Profit (loss) for the period to be appropriated | 9905 | €6,080 | €43,090 | +€37,010 | +609% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.