Chauffage Solutions: 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 Solutions
Largest movements
- Receivables within one year -€48,308
down €48,308 (-46.9%), from €103,108 to €54,800
of which Trade receivables: -€47,884
- Deferred charges and accrued income +€6,125
up €6,125 (+19.1%), from €32,126 to €38,251
- Advances received -€55,567
down €55,567 (-78.1%), from €71,111 to €15,544
- Tax, wage and social debts +€8,640
up €8,640 (+38.9%), from €22,198 to €30,837
- Profit (loss) carried forward +€4,954
up €4,954 (+21.1%), from €23,441 to €28,395
- Turnover +€63,473
up €63,473 (+81.3%), from €78,089 to €141,563
- Purchases and services +€40,759
up €40,759 (+82.1%), from €49,662 to €90,421
- Gross operating margin +€22,715
up €22,715 (+79.9%), from €28,427 to €51,141
- Staff costs +€16,500
up €16,500 (+82.5%), from €20,000 to €36,500
- Write-downs +€2,263
new in 2025: €2,263
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 | €166,483 | €125,395 | -€41,088 | -24.7% |
| Current assets | 29/58 | €166,483 | €125,395 | -€41,088 | -24.7% |
| Amounts receivable within one year | 40/41 | €103,108 | €54,800 | -€48,308 | -46.9% |
| Trade receivables | 40 | €47,884 | €0 | -€47,884 | -100% |
| Other amounts receivable | 41 | €55,224 | €54,800 | -€424 | -0.8% |
| Cash at bank and in hand | 54/58 | €31,249 | €32,345 | +€1,095 | +3.5% |
| Deferred charges and accrued income | 490/1 | €32,126 | €38,251 | +€6,125 | +19.1% |
| Total equity and liabilities | 10/49 | €166,483 | €125,395 | -€41,088 | -24.7% |
| Equity | 10/15 | €44,150 | €49,095 | +€4,945 | +11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,107 | €2,107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,441 | €28,395 | +€4,954 | +21.1% |
| Investment grants | 15 | €9 | - | -€9 | |
| Amounts payable | 17/49 | €122,334 | €76,301 | -€46,033 | -37.6% |
| Amounts payable within one year | 42/48 | €122,334 | €76,301 | -€46,033 | -37.6% |
| Trade debts | 44 | - | €587 | +€587 | |
| Suppliers | 440/4 | - | €587 | +€587 | |
| Advances received on contracts in progress | 46 | €71,111 | €15,544 | -€55,567 | -78.1% |
| Taxes, remuneration and social security | 45 | €22,198 | €30,837 | +€8,640 | +38.9% |
| Taxes | 450/3 | €22,198 | €30,837 | +€8,640 | +38.9% |
| Other amounts payable | 47/48 | €29,025 | €29,332 | +€307 | +1.1% |
| Turnover | 70 | €78,089 | €141,563 | +€63,473 | +81.3% |
| Non-recurring operating income | 76A | €78,089 | €3,062 | -€75,027 | -96.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,662 | €90,421 | +€40,759 | +82.1% |
| Remuneration, social security and pensions | 62 | €20,000 | €36,500 | +€16,500 | +82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €6,076 | +€1,702 | +38.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,263 | +€2,263 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €893 | - | -€893 | |
| Other operating charges | 640/8 | - | €1,348 | +€1,348 | |
| Gross operating margin | 9900 | €28,427 | €51,141 | +€22,715 | +79.9% |
| Operating profit (loss) | 9901 | €3,159 | €4,954 | +€1,795 | +56.8% |
| Financial income | 75/76B | - | €763 | +€763 | |
| Recurring financial income | 75 | - | €763 | +€763 | |
| Non-recurring financial income | 76B | - | €763 | +€763 | |
| Financial charges | 65/66B | €385 | €763 | +€377 | +97.9% |
| Recurring financial charges | 65 | €385 | €763 | +€377 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €2,774 | €4,954 | +€2,181 | +78.6% |
| Profit (loss) for the period | 9904 | €2,774 | €4,954 | +€2,181 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,774 | €4,954 | +€2,181 | +78.6% |
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 29 October 2026 via checked.be.