CHAUFFAGE DUFOUR Daniel: 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 Daniel
Largest movements
- Cash -€47,205
down €47,205 (-25.3%), from €186,400 to €139,195
mainly Trade debts (-€93,747) and Investment in fixed assets (net) (-€64,946)
- Tangible fixed assets +€23,243
up €23,243 (+12.6%), from €184,967 to €208,210
of which Furniture and vehicles: +€29,544
- Receivables within one year -€21,525
down €21,525 (-8.7%), from €246,857 to €225,332
of which Other amounts receivable: -€35,400
- Trade debts -€93,747
down €93,747 (-78.0%), from €120,161 to €26,414
- Tax, wage and social debts +€57,978
up €57,978 (+237%), from €24,479 to €82,457
of which Remuneration and social security: +€41,213
- Short-term financial debts -€24,000
no longer reported in 2024 (was €24,000)
- Profit (loss) carried forward -€23,055
down €23,055 (-9.3%), from €248,878 to €225,823
- Debts after one year +€21,071
up €21,071 (+18.4%), from €114,648 to €135,719
- Gross operating margin -€56,033
down €56,033 (-16.6%), from €338,535 to €282,502
- Depreciation +€12,732
up €12,732 (+43.9%), from €28,971 to €41,703
- Taxes -€10,984
down €10,984 (-81.4%), from €13,500 to €2,516
- Staff costs -€8,872
down €8,872 (-3.4%), from €263,532 to €254,660
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 | €621,006 | €575,519 | -€45,487 | -7.3% |
| Fixed assets | 21/28 | €187,749 | €210,992 | +€23,243 | +12.4% |
| Tangible fixed assets | 22/27 | €184,967 | €208,210 | +€23,243 | +12.6% |
| Land and buildings | 22 | €140,731 | €134,430 | -€6,301 | -4.5% |
| Plant, machinery and equipment | 23 | €1,930 | €1,930 | = | 0.0% |
| Furniture and vehicles | 24 | €42,306 | €71,850 | +€29,544 | +69.8% |
| Financial fixed assets | 28 | €2,782 | €2,782 | = | 0.0% |
| Current assets | 29/58 | €433,257 | €364,527 | -€68,730 | -15.9% |
| Amounts receivable within one year | 40/41 | €246,857 | €225,332 | -€21,525 | -8.7% |
| Trade receivables | 40 | €193,318 | €207,193 | +€13,875 | +7.2% |
| Other amounts receivable | 41 | €53,539 | €18,139 | -€35,400 | -66.1% |
| Cash at bank and in hand | 54/58 | €186,400 | €139,195 | -€47,205 | -25.3% |
| Total equity and liabilities | 10/49 | €621,006 | €575,519 | -€45,487 | -7.3% |
| Equity | 10/15 | €277,833 | €254,778 | -€23,055 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,355 | €10,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,495 | €8,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,878 | €225,823 | -€23,055 | -9.3% |
| Provisions and deferred taxes | 16 | €4,374 | €4,374 | = | 0.0% |
| Deferred taxes | 168 | €4,374 | €4,374 | = | 0.0% |
| Amounts payable | 17/49 | €338,799 | €316,367 | -€22,432 | -6.6% |
| Amounts payable after more than one year | 17 | €114,648 | €135,719 | +€21,071 | +18.4% |
| Financial debts | 170/4 | €114,648 | €135,719 | +€21,071 | +18.4% |
| Amounts payable within one year | 42/48 | €224,151 | €180,648 | -€43,503 | -19.4% |
| Financial debts | 43 | €24,000 | - | -€24,000 | |
| Credit institutions | 430/8 | €24,000 | - | -€24,000 | |
| Trade debts | 44 | €120,161 | €26,414 | -€93,747 | -78.0% |
| Suppliers | 440/4 | €120,161 | €26,414 | -€93,747 | -78.0% |
| Advances received on contracts in progress | 46 | €12,309 | €25,451 | +€13,142 | +107% |
| Taxes, remuneration and social security | 45 | €24,479 | €82,457 | +€57,978 | +237% |
| Taxes | 450/3 | €8,500 | €25,265 | +€16,765 | +197% |
| Remuneration and social security | 454/9 | €15,979 | €57,192 | +€41,213 | +258% |
| Other amounts payable | 47/48 | €43,202 | €46,326 | +€3,124 | +7.2% |
| Non-recurring operating income | 76A | €1,084 | €9,798 | +€8,714 | +804% |
| Remuneration, social security and pensions | 62 | €263,532 | €254,660 | -€8,872 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,971 | €41,703 | +€12,732 | +43.9% |
| Other operating charges | 640/8 | €5,318 | €3,258 | -€2,060 | -38.7% |
| Non-recurring operating charges | 66A | €812 | €877 | +€65 | +8.0% |
| Gross operating margin | 9900 | €338,535 | €282,502 | -€56,033 | -16.6% |
| Operating profit (loss) | 9901 | €39,902 | -€17,996 | -€57,898 | |
| Financial income | 75/76B | €66 | €1,805 | +€1,739 | +2,635% |
| Recurring financial income | 75 | €66 | €565 | +€499 | +756% |
| Non-recurring financial income | 76B | - | €1,240 | +€1,240 | |
| Financial charges | 65/66B | €6,727 | €4,348 | -€2,379 | -35.4% |
| Recurring financial charges | 65 | €6,727 | €4,348 | -€2,379 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €33,241 | -€20,539 | -€53,780 | |
| Income taxes | 67/77 | €13,500 | €2,516 | -€10,984 | -81.4% |
| Profit (loss) for the period | 9904 | €19,741 | -€23,055 | -€42,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,741 | -€23,055 | -€42,796 |
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 21 October 2026 via checked.be.