CHAUFFAGE FULL SANITAIRE: 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 FULL SANITAIRE
Largest movements
- Receivables within one year +€84,103
up €84,103 (+110%), from €76,375 to €160,479
of which Trade receivables: +€77,525
- Receivables after one year -€60,415
no longer reported in 2024 (was €60,415)
- Tangible fixed assets -€7,054
down €7,054 (-35.9%), from €19,663 to €12,608
of which Leasing and similar rights: -€7,680
- Cash -€5,089
down €5,089 (-85.2%), from €5,973 to €884
mainly Receivables within one year (-€84,103) and Debts after one year (-€13,143)
- Debts after one year -€13,143
no longer reported in 2024 (was €13,143)
- Short-term financial debts +€10,118
up €10,118 (+217%), from €4,664 to €14,782
- Trade debts +€5,988
new in 2024: €5,988
- Profit (loss) carried forward +€4,396
up €4,396 (+3.7%), from €118,232 to €122,628
- Tax, wage and social debts +€2,584
up €2,584 (+825%), from €313 to €2,897
- Other operating charges +€38,175
up €38,175 (+3,398%), from €1,124 to €39,298
- Gross operating margin +€38,126
up €38,126 (+224%), from €16,988 to €55,113
- Purchases and services -€33,135
down €33,135 (-24.3%), from €136,101 to €102,966
- Turnover +€5,398
up €5,398 (+3.6%), from €150,765 to €156,163
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 | €162,426 | €173,971 | +€11,546 | +7.1% |
| Fixed assets | 21/28 | €19,663 | €12,608 | -€7,054 | -35.9% |
| Tangible fixed assets | 22/27 | €19,663 | €12,608 | -€7,054 | -35.9% |
| Plant, machinery and equipment | 23 | - | €457 | +€457 | |
| Furniture and vehicles | 24 | €389 | €558 | +€168 | +43.3% |
| Leasing and similar rights | 25 | €19,274 | €11,594 | -€7,680 | -39.8% |
| Current assets | 29/58 | €142,763 | €161,363 | +€18,600 | +13.0% |
| Amounts receivable after more than one year | 29 | €60,415 | - | -€60,415 | |
| Trade receivables | 290 | €60,415 | - | -€60,415 | |
| Amounts receivable within one year | 40/41 | €76,375 | €160,479 | +€84,103 | +110% |
| Trade receivables | 40 | €76,375 | €153,900 | +€77,525 | +102% |
| Other amounts receivable | 41 | - | €6,578 | +€6,578 | |
| Cash at bank and in hand | 54/58 | €5,973 | €884 | -€5,089 | -85.2% |
| Total equity and liabilities | 10/49 | €162,426 | €173,971 | +€11,546 | +7.1% |
| Equity | 10/15 | €137,227 | €141,623 | +€4,396 | +3.2% |
| Contributions | 10/11 | €17,135 | €17,135 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €118,232 | €122,628 | +€4,396 | +3.7% |
| Amounts payable | 17/49 | €25,199 | €32,349 | +€7,150 | +28.4% |
| Amounts payable after more than one year | 17 | €13,143 | - | -€13,143 | |
| Financial debts | 170/4 | €13,143 | - | -€13,143 | |
| Amounts payable within one year | 42/48 | €12,056 | €32,349 | +€20,293 | +168% |
| Current portion of amounts payable after more than one year | 42 | €7,079 | €8,682 | +€1,603 | +22.6% |
| Financial debts | 43 | €4,664 | €14,782 | +€10,118 | +217% |
| Credit institutions | 430/8 | €4,664 | €14,782 | +€10,118 | +217% |
| Trade debts | 44 | - | €5,988 | +€5,988 | |
| Suppliers | 440/4 | - | €5,988 | +€5,988 | |
| Taxes, remuneration and social security | 45 | €313 | €2,897 | +€2,584 | +825% |
| Taxes | 450/3 | €313 | €2,897 | +€2,584 | +825% |
| Turnover | 70 | €150,765 | €156,163 | +€5,398 | +3.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,101 | €102,966 | -€33,135 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,850 | €7,900 | +€50 | +0.6% |
| Other operating charges | 640/8 | €1,124 | €39,298 | +€38,175 | +3,398% |
| Gross operating margin | 9900 | €16,988 | €55,113 | +€38,126 | +224% |
| Operating profit (loss) | 9901 | €8,014 | €7,914 | -€100 | -1.2% |
| Financial income | 75/76B | €0 | €157 | +€157 | +1,574,300% |
| Recurring financial income | 75 | €0 | €157 | +€157 | +1,574,300% |
| Financial charges | 65/66B | €3,651 | €2,340 | -€1,311 | -35.9% |
| Recurring financial charges | 65 | €3,651 | €2,340 | -€1,311 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €4,363 | €5,732 | +€1,369 | +31.4% |
| Income taxes | 67/77 | €969 | €1,336 | +€367 | +37.9% |
| Profit (loss) for the period | 9904 | €3,394 | €4,396 | +€1,002 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,394 | €4,396 | +€1,002 | +29.5% |
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 26 October 2026 via checked.be.