CHAUFFAGE - REGULATION - 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 - REGULATION - SANITAIRE
Largest movements
- Cash +€92,127
up €92,127 (+52.9%), from €174,293 to €266,419
mainly Net result for the year (+€117,999) and Stocks and contracts (+€59,067)
- Stocks and contracts -€59,067
down €59,067 (-79.3%), from €74,462 to €15,394
- Tangible fixed assets -€41,622
down €41,622 (-27.0%), from €154,428 to €112,806
of which Furniture and vehicles: -€42,819
- Receivables within one year -€11,406
down €11,406 (-3.5%), from €330,024 to €318,619
of which Other amounts receivable: -€20,009
- Profit (loss) carried forward +€117,999
up €117,999 (+22.9%), from €516,274 to €634,273
- Short-term financial debts -€105,000
no longer reported in 2024 (was €105,000)
- Current portion of long-term debt -€25,880
down €25,880 (-62.1%), from €41,668 to €15,788
- Tax, wage and social debts +€19,360
up €19,360 (+436%), from €4,440 to €23,799
of which Taxes: +€16,846
- Debts after one year -€15,788
down €15,788 (-47.4%), from €33,307 to €17,520
- Gross operating margin +€159,801
up €159,801 (+45.4%), from €352,171 to €511,973
- Taxes +€31,076
up €31,076 (+571%), from €5,444 to €36,520
- Other operating charges +€19,907
up €19,907 (+514%), from €3,872 to €23,779
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 | €751,715 | €736,645 | -€15,070 | -2.0% |
| Fixed assets | 21/28 | €156,928 | €115,306 | -€41,622 | -26.5% |
| Tangible fixed assets | 22/27 | €154,428 | €112,806 | -€41,622 | -27.0% |
| Plant, machinery and equipment | 23 | €11,862 | €12,180 | +€318 | +2.7% |
| Furniture and vehicles | 24 | €142,566 | €99,747 | -€42,819 | -30.0% |
| Other tangible fixed assets | 26 | - | €879 | +€879 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €594,787 | €621,339 | +€26,552 | +4.5% |
| Stocks and contracts in progress | 3 | €74,462 | €15,394 | -€59,067 | -79.3% |
| Stocks | 30/36 | €74,462 | €15,394 | -€59,067 | -79.3% |
| Amounts receivable within one year | 40/41 | €330,024 | €318,619 | -€11,406 | -3.5% |
| Trade receivables | 40 | €229,858 | €238,462 | +€8,604 | +3.7% |
| Other amounts receivable | 41 | €100,166 | €80,156 | -€20,009 | -20.0% |
| Current investments | 50/53 | €1,282 | €1,282 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €174,293 | €266,419 | +€92,127 | +52.9% |
| Deferred charges and accrued income | 490/1 | €14,726 | €19,624 | +€4,898 | +33.3% |
| Total equity and liabilities | 10/49 | €751,715 | €736,645 | -€15,070 | -2.0% |
| Equity | 10/15 | €536,725 | €654,724 | +€117,999 | +22.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516,274 | €634,273 | +€117,999 | +22.9% |
| Amounts payable | 17/49 | €214,990 | €81,921 | -€133,069 | -61.9% |
| Amounts payable after more than one year | 17 | €33,307 | €17,520 | -€15,788 | -47.4% |
| Financial debts | 170/4 | €33,307 | €17,520 | -€15,788 | -47.4% |
| Amounts payable within one year | 42/48 | €175,938 | €63,942 | -€111,997 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | €41,668 | €15,788 | -€25,880 | -62.1% |
| Financial debts | 43 | €105,000 | - | -€105,000 | |
| Credit institutions | 430/8 | €105,000 | - | -€105,000 | |
| Trade debts | 44 | €20,148 | €19,932 | -€216 | -1.1% |
| Suppliers | 440/4 | €20,148 | €19,932 | -€216 | -1.1% |
| Taxes, remuneration and social security | 45 | €4,440 | €23,799 | +€19,360 | +436% |
| Taxes | 450/3 | €2,238 | €19,084 | +€16,846 | +753% |
| Remuneration and social security | 454/9 | €2,202 | €4,715 | +€2,513 | +114% |
| Other amounts payable | 47/48 | €4,682 | €4,422 | -€260 | -5.6% |
| Accrued charges and deferred income | 492/3 | €5,744 | €460 | -€5,284 | -92.0% |
| Remuneration, social security and pensions | 62 | €289,329 | €294,289 | +€4,960 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,147 | €52,712 | -€435 | -0.8% |
| Other operating charges | 640/8 | €3,872 | €23,779 | +€19,907 | +514% |
| Gross operating margin | 9900 | €352,171 | €511,973 | +€159,801 | +45.4% |
| Operating profit (loss) | 9901 | €5,823 | €141,193 | +€135,369 | +2,325% |
| Financial income | 75/76B | €20,075 | €20,319 | +€243 | +1.2% |
| Recurring financial income | 75 | €20,075 | €20,319 | +€243 | +1.2% |
| Financial charges | 65/66B | €11,006 | €6,993 | -€4,013 | -36.5% |
| Recurring financial charges | 65 | €11,006 | €6,993 | -€4,013 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €14,893 | €154,518 | +€139,625 | +938% |
| Income taxes | 67/77 | €5,444 | €36,520 | +€31,076 | +571% |
| Profit (loss) for the period | 9904 | €9,449 | €117,999 | +€108,549 | +1,149% |
| Profit (loss) for the period to be appropriated | 9905 | €9,449 | €117,999 | +€108,549 | +1,149% |
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 28 October 2026 via checked.be.