CHAUFFAGE & O: 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 & O
Largest movements
- Intangible fixed assets +€40,018
up €40,018 (+24.5%), from €163,671 to €203,690
- Receivables within one year -€17,591
down €17,591 (-27.7%), from €63,447 to €45,857
of which Trade receivables: -€15,463
- Tangible fixed assets -€5,948
down €5,948 (-11.3%), from €52,863 to €46,915
of which Furniture and vehicles: -€4,031
- Debts after one year -€21,430
down €21,430 (-25.9%), from €82,809 to €61,379
- Other debts +€17,943
up €17,943 (+9.6%), from €187,378 to €205,322
- Trade debts +€13,714
up €13,714 (+58.4%), from €23,470 to €37,184
- Profit (loss) carried forward +€8,513
up €8,513 (+12.9%), from -€66,033 to -€57,520
- Current portion of long-term debt -€3,411
down €3,411 (-15.8%), from €21,612 to €18,201
- Gross operating margin +€63,165
up €63,165, from -€9,488 to €53,677
- Staff costs -€17,175
down €17,175 (-97.5%), from €17,619 to €443
- Financial charges +€2,145
up €2,145 (+25.2%), from €8,494 to €10,639
- Depreciation -€1,123
down €1,123 (-3.3%), from €34,363 to €33,240
- Taxes -€575
down €575, from €127 to -€448
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,399 | €297,126 | +€16,727 | +6.0% |
| Fixed assets | 21/28 | €216,714 | €250,604 | +€33,890 | +15.6% |
| Intangible fixed assets | 21 | €163,671 | €203,690 | +€40,018 | +24.5% |
| Tangible fixed assets | 22/27 | €52,863 | €46,915 | -€5,948 | -11.3% |
| Land and buildings | 22 | €36,898 | €34,664 | -€2,234 | -6.1% |
| Plant, machinery and equipment | 23 | €85 | €668 | +€583 | +688% |
| Furniture and vehicles | 24 | €5,954 | €1,922 | -€4,031 | -67.7% |
| Other tangible fixed assets | 26 | €266 | - | -€266 | |
| Assets under construction and advance payments | 27 | €9,660 | €9,660 | = | 0.0% |
| Financial fixed assets | 28 | €180 | - | -€180 | |
| Current assets | 29/58 | €63,685 | €46,522 | -€17,163 | -27.0% |
| Amounts receivable within one year | 40/41 | €63,447 | €45,857 | -€17,591 | -27.7% |
| Trade receivables | 40 | €57,892 | €42,429 | -€15,463 | -26.7% |
| Other amounts receivable | 41 | €5,555 | €3,427 | -€2,128 | -38.3% |
| Cash at bank and in hand | 54/58 | - | €550 | +€550 | |
| Deferred charges and accrued income | 490/1 | €238 | €115 | -€122 | -51.5% |
| Total equity and liabilities | 10/49 | €280,399 | €297,126 | +€16,727 | +6.0% |
| Equity | 10/15 | -€63,533 | -€55,020 | +€8,513 | +13.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,033 | -€57,520 | +€8,513 | +12.9% |
| Amounts payable | 17/49 | €343,932 | €352,146 | +€8,214 | +2.4% |
| Amounts payable after more than one year | 17 | €82,809 | €61,379 | -€21,430 | -25.9% |
| Financial debts | 170/4 | €82,809 | €61,379 | -€21,430 | -25.9% |
| Amounts payable within one year | 42/48 | €261,123 | €290,768 | +€29,644 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €21,612 | €18,201 | -€3,411 | -15.8% |
| Financial debts | 43 | €26,899 | €29,169 | +€2,270 | +8.4% |
| Credit institutions | 430/8 | €26,899 | €29,169 | +€2,270 | +8.4% |
| Trade debts | 44 | €23,470 | €37,184 | +€13,714 | +58.4% |
| Suppliers | 440/4 | €23,470 | €37,184 | +€13,714 | +58.4% |
| Taxes, remuneration and social security | 45 | €1,764 | €892 | -€872 | -49.4% |
| Taxes | 450/3 | €1,764 | €892 | -€872 | -49.4% |
| Other amounts payable | 47/48 | €187,378 | €205,322 | +€17,943 | +9.6% |
| Remuneration, social security and pensions | 62 | €17,619 | €443 | -€17,175 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,363 | €33,240 | -€1,123 | -3.3% |
| Other operating charges | 640/8 | €1,271 | €1,290 | +€19 | +1.5% |
| Gross operating margin | 9900 | -€9,488 | €53,677 | +€63,165 | |
| Operating profit (loss) | 9901 | -€62,740 | €18,703 | +€81,443 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €8,494 | €10,639 | +€2,145 | +25.2% |
| Recurring financial charges | 65 | €8,494 | €10,639 | +€2,145 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€71,234 | €8,064 | +€79,298 | |
| Income taxes | 67/77 | €127 | -€448 | -€575 | |
| Profit (loss) for the period | 9904 | -€71,360 | €8,513 | +€79,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,360 | €8,513 | +€79,873 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.