Chauffage Van Kelecom: 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 Van Kelecom
Largest movements
- Cash -€178,538
down €178,538 (-20.4%), from €876,187 to €697,649
mainly Other debts (-€168,774) and Tax, wage and social debts (-€6,545)
- Other debts -€168,774
down €168,774 (-88.6%), from €190,558 to €21,784
- Gross operating margin -€131,928
down €131,928, from €123,953 to -€7,975
- Taxes -€42,119
down €42,119 (-98.8%), from €42,610 to €491
- Financial income +€4,775
up €4,775 (+72.9%), from €6,551 to €11,326
of which Non-recurring financial income: +€5,831
- Other operating charges -€3,858
down €3,858 (-60.9%), from €6,330 to €2,472
- Staff costs +€3,239
up €3,239, from -€2,477 to €761
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 | €912,668 | €730,209 | -€182,459 | -20.0% |
| Fixed assets | 21/28 | €11,715 | €8,501 | -€3,214 | -27.4% |
| Tangible fixed assets | 22/27 | €6,877 | €3,539 | -€3,338 | -48.5% |
| Plant, machinery and equipment | 23 | €3,451 | €2,924 | -€528 | -15.3% |
| Furniture and vehicles | 24 | €3,426 | €616 | -€2,810 | -82.0% |
| Financial fixed assets | 28 | €4,838 | €4,962 | +€124 | +2.6% |
| Current assets | 29/58 | €900,953 | €721,707 | -€179,245 | -19.9% |
| Stocks and contracts in progress | 3 | €15,178 | €8,895 | -€6,283 | -41.4% |
| Stocks | 30/36 | €15,178 | €8,895 | -€6,283 | -41.4% |
| Amounts receivable within one year | 40/41 | €9,588 | €15,163 | +€5,575 | +58.2% |
| Trade receivables | 40 | €6,127 | €7,577 | +€1,450 | +23.7% |
| Other amounts receivable | 41 | €3,461 | €7,586 | +€4,126 | +119% |
| Cash at bank and in hand | 54/58 | €876,187 | €697,649 | -€178,538 | -20.4% |
| Total equity and liabilities | 10/49 | €912,668 | €730,209 | -€182,459 | -20.0% |
| Equity | 10/15 | €682,257 | €677,939 | -€4,318 | -0.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Capital | 10 | €27,268 | - | -€27,268 | |
| Issued capital | 100 | €27,268 | - | -€27,268 | |
| Contributions outside capital | 11 | - | €27,268 | +€27,268 | |
| Other | 1109/19 | - | €27,268 | +€27,268 | |
| Reserves | 13 | €492,538 | €492,538 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Legal reserve | 130 | €2,727 | €2,727 | = | 0.0% |
| Distributable reserves | 133 | €489,811 | €489,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,451 | €158,133 | -€4,318 | -2.7% |
| Provisions and deferred taxes | 16 | €1,161 | €1,161 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,161 | €1,161 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,161 | €1,161 | = | 0.0% |
| Amounts payable | 17/49 | €229,250 | €51,109 | -€178,141 | -77.7% |
| Amounts payable within one year | 42/48 | €229,250 | €51,109 | -€178,141 | -77.7% |
| Trade debts | 44 | €3,133 | €310 | -€2,822 | -90.1% |
| Suppliers | 440/4 | €3,133 | €310 | -€2,822 | -90.1% |
| Taxes, remuneration and social security | 45 | €35,559 | €29,014 | -€6,545 | -18.4% |
| Taxes | 450/3 | €35,559 | €29,014 | -€6,545 | -18.4% |
| Other amounts payable | 47/48 | €190,558 | €21,784 | -€168,774 | -88.6% |
| Remuneration, social security and pensions | 62 | -€2,477 | €761 | +€3,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,185 | €3,338 | -€1,847 | -35.6% |
| Other operating charges | 640/8 | €6,330 | €2,472 | -€3,858 | -60.9% |
| Gross operating margin | 9900 | €123,953 | -€7,975 | -€131,928 | |
| Operating profit (loss) | 9901 | €114,916 | -€14,546 | -€129,462 | |
| Financial income | 75/76B | €6,551 | €11,326 | +€4,775 | +72.9% |
| Recurring financial income | 75 | €6,551 | €5,495 | -€1,056 | -16.1% |
| Non-recurring financial income | 76B | - | €5,831 | +€5,831 | |
| Financial charges | 65/66B | €535 | €607 | +€72 | +13.5% |
| Recurring financial charges | 65 | €535 | €607 | +€72 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €120,932 | -€3,827 | -€124,759 | |
| Income taxes | 67/77 | €42,610 | €491 | -€42,119 | -98.8% |
| Profit (loss) for the period | 9904 | €78,323 | -€4,318 | -€82,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,323 | -€4,318 | -€82,640 |
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 27 October 2026 via checked.be.