Chauffage Poidlins: 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 Poidlins
Largest movements
- Cash +€23,377
up €23,377 (+22.7%), from €103,123 to €126,500
mainly Depreciation (+€22,985) and Net result for the year (+€19,355)
- Tangible fixed assets -€20,996
down €20,996 (-40.0%), from €52,475 to €31,479
of which Furniture and vehicles: -€16,267
- Receivables within one year -€2,434
down €2,434 (-23.5%), from €10,358 to €7,925
of which Trade receivables: -€1,241
- Stocks and contracts +€2,318
up €2,318 (+65.4%), from €3,542 to €5,860
- Other debts +€13,876
up €13,876 (+110%), from €12,581 to €26,458
- Debts after one year -€11,534
down €11,534 (-15.1%), from €76,142 to €64,608
of which Financial debts: -€11,534
- Tax, wage and social debts +€2,975
up €2,975 (+127%), from €2,338 to €5,313
- Current portion of long-term debt -€2,485
down €2,485 (-17.7%), from €14,019 to €11,534
- Gross operating margin +€16,624
up €16,624 (+41.7%), from €39,905 to €56,528
- Taxes +€5,007
up €5,007 (+132%), from €3,780 to €8,787
- Depreciation +€2,974
up €2,974 (+14.9%), from €20,011 to €22,985
- Staff costs +€695
up €695, from -€695 to €0
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 | €173,993 | €176,233 | +€2,240 | +1.3% |
| Fixed assets | 21/28 | €56,970 | €34,973 | -€21,996 | -38.6% |
| Intangible fixed assets | 21 | €4,495 | €3,495 | -€1,000 | -22.2% |
| Tangible fixed assets | 22/27 | €52,475 | €31,479 | -€20,996 | -40.0% |
| Plant, machinery and equipment | 23 | €440 | €931 | +€491 | +112% |
| Furniture and vehicles | 24 | €27,606 | €11,340 | -€16,267 | -58.9% |
| Leasing and similar rights | 25 | €24,429 | €19,209 | -€5,221 | -21.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €117,023 | €141,259 | +€24,236 | +20.7% |
| Stocks and contracts in progress | 3 | €3,542 | €5,860 | +€2,318 | +65.4% |
| Stocks | 30/36 | €3,542 | €5,860 | +€2,318 | +65.4% |
| Amounts receivable within one year | 40/41 | €10,358 | €7,925 | -€2,434 | -23.5% |
| Trade receivables | 40 | €2,298 | €1,057 | -€1,241 | -54.0% |
| Other amounts receivable | 41 | €8,060 | €6,867 | -€1,193 | -14.8% |
| Cash at bank and in hand | 54/58 | €103,123 | €126,500 | +€23,377 | +22.7% |
| Deferred charges and accrued income | 490/1 | - | €975 | +€975 | |
| Total equity and liabilities | 10/49 | €173,993 | €176,233 | +€2,240 | +1.3% |
| Equity | 10/15 | €67,036 | €66,391 | -€645 | -1.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,536 | €3,891 | -€645 | -14.2% |
| Amounts payable | 17/49 | €106,957 | €109,842 | +€2,885 | +2.7% |
| Amounts payable after more than one year | 17 | €76,142 | €64,608 | -€11,534 | -15.1% |
| Financial debts | 170/4 | €21,142 | €9,608 | -€11,534 | -54.6% |
| Other amounts payable | 178/9 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,808 | €45,152 | +€14,344 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €14,019 | €11,534 | -€2,485 | -17.7% |
| Trade debts | 44 | €1,869 | €1,847 | -€22 | -1.2% |
| Suppliers | 440/4 | €1,869 | €1,847 | -€22 | -1.2% |
| Taxes, remuneration and social security | 45 | €2,338 | €5,313 | +€2,975 | +127% |
| Taxes | 450/3 | €2,338 | €5,313 | +€2,975 | +127% |
| Other amounts payable | 47/48 | €12,581 | €26,458 | +€13,876 | +110% |
| Accrued charges and deferred income | 492/3 | €7 | €82 | +€75 | +1,005% |
| Non-recurring operating income | 76A | €55 | €0 | -€55 | -100% |
| Remuneration, social security and pensions | 62 | -€695 | €0 | +€695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,011 | €22,985 | +€2,974 | +14.9% |
| Other operating charges | 640/8 | €989 | €601 | -€388 | -39.2% |
| Non-recurring operating charges | 66A | €505 | €0 | -€505 | -100% |
| Gross operating margin | 9900 | €39,905 | €56,528 | +€16,624 | +41.7% |
| Operating profit (loss) | 9901 | €19,094 | €32,943 | +€13,849 | +72.5% |
| Financial income | 75/76B | €543 | €457 | -€86 | -15.8% |
| Recurring financial income | 75 | €543 | €457 | -€86 | -15.8% |
| Financial charges | 65/66B | €4,724 | €5,257 | +€534 | +11.3% |
| Recurring financial charges | 65 | €4,724 | €5,257 | +€534 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €14,913 | €28,142 | +€13,230 | +88.7% |
| Income taxes | 67/77 | €3,780 | €8,787 | +€5,007 | +132% |
| Profit (loss) for the period | 9904 | €11,132 | €19,355 | +€8,223 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,132 | €19,355 | +€8,223 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.