CHAUFFAGE MOSAN: 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 MOSAN
Largest movements
- Cash +€31,758
up €31,758 (+54.9%), from €57,872 to €89,630
mainly Depreciation (+€22,907) and Trade debts (+€13,547)
- Tangible fixed assets -€22,907
down €22,907 (-30.7%), from €74,621 to €51,714
- Debts after one year -€15,948
down €15,948 (-35.6%), from €44,836 to €28,888
- Trade debts +€13,547
up €13,547 (+2,539%), from €534 to €14,081
- Reserves +€8,600
new in 2024: €8,600
- Current portion of long-term debt +€6,207
up €6,207 (+63.7%), from €9,741 to €15,948
- Accrued charges and deferred income -€3,171
down €3,171 (-99.4%), from €3,190 to €19
- Gross operating margin -€28,618
down €28,618 (-21.9%), from €130,427 to €101,809
- Staff costs -€7,503
down €7,503 (-12.0%), from €62,438 to €54,935
- Other operating charges +€4,653
up €4,653 (+417%), from €1,116 to €5,769
- Taxes -€3,853
down €3,853 (-70.1%), from €5,500 to €1,647
- Depreciation +€2,701
up €2,701 (+13.4%), from €20,206 to €22,907
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 | €158,589 | €167,818 | +€9,229 | +5.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €74,984 | €52,077 | -€22,907 | -30.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €74,621 | €51,714 | -€22,907 | -30.7% |
| Plant, machinery and equipment | 23 | €12,492 | €9,469 | -€3,023 | -24.2% |
| Furniture and vehicles | 24 | €35,169 | €25,126 | -€10,043 | -28.6% |
| Leasing and similar rights | 25 | €26,961 | €17,120 | -€9,841 | -36.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €83,605 | €115,741 | +€32,136 | +38.4% |
| Amounts receivable within one year | 40/41 | €24,387 | €24,662 | +€275 | +1.1% |
| Trade receivables | 40 | €14,175 | €18,269 | +€4,094 | +28.9% |
| Other amounts receivable | 41 | €10,212 | €6,393 | -€3,819 | -37.4% |
| Cash at bank and in hand | 54/58 | €57,872 | €89,630 | +€31,758 | +54.9% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,449 | +€103 | +7.7% |
| Total equity and liabilities | 10/49 | €158,589 | €167,818 | +€9,229 | +5.8% |
| Equity | 10/15 | €82,431 | €91,109 | +€8,679 | +10.5% |
| Contributions | 10/11 | €7,389 | €7,389 | = | 0.0% |
| Reserves | 13 | - | €8,600 | +€8,600 | |
| Tax-exempt reserves | 132 | - | €8,600 | +€8,600 | |
| Profit (loss) carried forward | 14 | €75,042 | €75,120 | +€79 | +0.1% |
| Amounts payable | 17/49 | €76,158 | €76,709 | +€551 | +0.7% |
| Amounts payable after more than one year | 17 | €44,836 | €28,888 | -€15,948 | -35.6% |
| Financial debts | 170/4 | €44,836 | €28,888 | -€15,948 | -35.6% |
| Amounts payable within one year | 42/48 | €28,132 | €47,801 | +€19,669 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €9,741 | €15,948 | +€6,207 | +63.7% |
| Trade debts | 44 | €534 | €14,081 | +€13,547 | +2,539% |
| Suppliers | 440/4 | €534 | €14,081 | +€13,547 | +2,539% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,953 | €14,572 | +€618 | +4.4% |
| Taxes | 450/3 | €6,000 | €6,343 | +€343 | +5.7% |
| Remuneration and social security | 454/9 | €7,953 | €8,228 | +€275 | +3.5% |
| Other amounts payable | 47/48 | €3,905 | €3,201 | -€704 | -18.0% |
| Accrued charges and deferred income | 492/3 | €3,190 | €19 | -€3,171 | -99.4% |
| Remuneration, social security and pensions | 62 | €62,438 | €54,935 | -€7,503 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,206 | €22,907 | +€2,701 | +13.4% |
| Other operating charges | 640/8 | €1,116 | €5,769 | +€4,653 | +417% |
| Gross operating margin | 9900 | €130,427 | €101,809 | -€28,618 | -21.9% |
| Operating profit (loss) | 9901 | €46,667 | €18,198 | -€28,469 | -61.0% |
| Financial income | 75/76B | €358 | €1,438 | +€1,080 | +302% |
| Recurring financial income | 75 | €358 | €1,438 | +€1,080 | +302% |
| Financial charges | 65/66B | €8,921 | €9,310 | +€389 | +4.4% |
| Recurring financial charges | 65 | €8,921 | €9,310 | +€389 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €38,104 | €10,325 | -€27,778 | -72.9% |
| Income taxes | 67/77 | €5,500 | €1,647 | -€3,853 | -70.1% |
| Profit (loss) for the period | 9904 | €32,604 | €8,679 | -€23,925 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,604 | €8,679 | -€23,925 | -73.4% |
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 30 October 2026 via checked.be.