CHAUFFAGE EXPRESS: 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 EXPRESS
Largest movements
- Cash -€7,262
down €7,262 (-80.1%), from €9,070 to €1,808
mainly Net result for the year (-€23,738) and Investment in fixed assets (net) (-€6,318)
- Receivables within one year -€5,653
down €5,653 (-17.6%), from €32,030 to €26,377
of which Trade receivables: -€8,160
- Tangible fixed assets -€3,646
down €3,646 (-100.0%), from €3,647 to €0
- Financial fixed assets +€1,150
new in 2022: €1,150
- Profit (loss) carried forward -€23,738
down €23,738 (-161%), from -€14,728 to -€38,465
- Tax, wage and social debts +€5,664
up €5,664 (+9,919%), from €57 to €5,721
of which Taxes: +€4,446
- Trade debts +€5,185
up €5,185 (+27.0%), from €19,180 to €24,365
- Other debts -€3,377
no longer reported in 2022 (was €3,377)
- Contributions +€1,000
up €1,000 (+6.2%), from €16,200 to €17,200
- Gross operating margin -€21,923
down €21,923, from €9,521 to -€12,402
- Depreciation -€5,165
down €5,165 (-36.9%), from €13,979 to €8,814
- Staff costs +€1,700
new in 2022: €1,700
- Other operating charges -€828
down €828 (-58.7%), from €1,411 to €583
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,746 | €29,481 | -€15,265 | -34.1% |
| Fixed assets | 21/28 | €3,647 | €1,150 | -€2,496 | -68.5% |
| Tangible fixed assets | 22/27 | €3,647 | €0 | -€3,646 | -100.0% |
| Furniture and vehicles | 24 | €3,647 | €0 | -€3,646 | -100.0% |
| Financial fixed assets | 28 | - | €1,150 | +€1,150 | |
| Current assets | 29/58 | €41,100 | €28,331 | -€12,769 | -31.1% |
| Amounts receivable within one year | 40/41 | €32,030 | €26,377 | -€5,653 | -17.6% |
| Trade receivables | 40 | €24,656 | €16,496 | -€8,160 | -33.1% |
| Other amounts receivable | 41 | €7,373 | €9,880 | +€2,507 | +34.0% |
| Cash at bank and in hand | 54/58 | €9,070 | €1,808 | -€7,262 | -80.1% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €44,746 | €29,481 | -€15,265 | -34.1% |
| Equity | 10/15 | €22,132 | -€605 | -€22,738 | |
| Contributions | 10/11 | €16,200 | €17,200 | +€1,000 | +6.2% |
| Capital | 10 | €16,200 | €17,200 | +€1,000 | +6.2% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,400 | €1,400 | -€1,000 | -41.7% |
| Reserves | 13 | €20,660 | €20,660 | = | 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 | €18,800 | €18,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,728 | -€38,465 | -€23,738 | -161% |
| Amounts payable | 17/49 | €22,614 | €30,086 | +€7,472 | +33.0% |
| Amounts payable within one year | 42/48 | €22,614 | €30,086 | +€7,472 | +33.0% |
| Trade debts | 44 | €19,180 | €24,365 | +€5,185 | +27.0% |
| Suppliers | 440/4 | €19,180 | €24,365 | +€5,185 | +27.0% |
| Taxes, remuneration and social security | 45 | €57 | €5,721 | +€5,664 | +9,919% |
| Taxes | 450/3 | €57 | €4,503 | +€4,446 | +7,787% |
| Remuneration and social security | 454/9 | - | €1,218 | +€1,218 | |
| Other amounts payable | 47/48 | €3,377 | - | -€3,377 | |
| Remuneration, social security and pensions | 62 | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,979 | €8,814 | -€5,165 | -36.9% |
| Other operating charges | 640/8 | €1,411 | €583 | -€828 | -58.7% |
| Gross operating margin | 9900 | €9,521 | -€12,402 | -€21,923 | |
| Operating profit (loss) | 9901 | -€5,869 | -€23,500 | -€17,630 | -300% |
| Financial charges | 65/66B | €147 | €238 | +€91 | +62.4% |
| Recurring financial charges | 65 | €147 | €238 | +€91 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,016 | -€23,738 | -€17,722 | -295% |
| Profit (loss) for the period | 9904 | -€6,016 | -€23,738 | -€17,722 | -295% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,016 | -€23,738 | -€17,722 | -295% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.