CHAUFFAGE VANDERHEYDEN: 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 VANDERHEYDEN
Largest movements
- Tangible fixed assets -€29,562
down €29,562 (-50.0%), from €59,149 to €29,587
of which Furniture and vehicles: -€27,462
- Cash -€27,585
down €27,585 (-87.7%), from €31,462 to €3,877
mainly Net result for the year (-€31,152) and Other debts (-€14,800)
- Intangible fixed assets -€4,000
down €4,000 (-11.1%), from €35,989 to €31,989
- Profit (loss) carried forward -€31,152
down €31,152, from €158 to -€30,994
- Other debts -€14,800
down €14,800 (-16.3%), from €90,834 to €76,034
- Debts after one year -€8,634
down €8,634 (-54.0%), from €15,988 to €7,355
- Current portion of long-term debt -€5,692
down €5,692 (-39.7%), from €14,326 to €8,634
- Gross operating margin -€57,795
down €57,795 (-94.6%), from €61,091 to €3,296
- Taxes -€7,305
down €7,305 (-100%), from €7,305 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 | €160,999 | €99,556 | -€61,442 | -38.2% |
| Formation expenses | 20 | €357 | €170 | -€187 | -52.4% |
| Fixed assets | 21/28 | €95,138 | €61,576 | -€33,562 | -35.3% |
| Intangible fixed assets | 21 | €35,989 | €31,989 | -€4,000 | -11.1% |
| Tangible fixed assets | 22/27 | €59,149 | €29,587 | -€29,562 | -50.0% |
| Plant, machinery and equipment | 23 | €4,194 | €2,094 | -€2,100 | -50.1% |
| Furniture and vehicles | 24 | €54,955 | €27,493 | -€27,462 | -50.0% |
| Current assets | 29/58 | €65,504 | €37,810 | -€27,693 | -42.3% |
| Stocks and contracts in progress | 3 | €6,970 | €7,476 | +€506 | +7.3% |
| Stocks | 30/36 | €6,970 | €7,476 | +€506 | +7.3% |
| Amounts receivable within one year | 40/41 | €25,230 | €24,636 | -€594 | -2.4% |
| Trade receivables | 40 | €16,045 | €19,528 | +€3,483 | +21.7% |
| Other amounts receivable | 41 | €9,185 | €5,108 | -€4,077 | -44.4% |
| Cash at bank and in hand | 54/58 | €31,462 | €3,877 | -€27,585 | -87.7% |
| Deferred charges and accrued income | 490/1 | €1,842 | €1,822 | -€20 | -1.1% |
| Total equity and liabilities | 10/49 | €160,999 | €99,556 | -€61,442 | -38.2% |
| Equity | 10/15 | €29,158 | -€1,994 | -€31,152 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158 | -€30,994 | -€31,152 | |
| Amounts payable | 17/49 | €131,841 | €101,550 | -€30,291 | -23.0% |
| Amounts payable after more than one year | 17 | €15,988 | €7,355 | -€8,634 | -54.0% |
| Financial debts | 170/4 | €15,988 | €7,355 | -€8,634 | -54.0% |
| Amounts payable within one year | 42/48 | €115,853 | €94,196 | -€21,657 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €14,326 | €8,634 | -€5,692 | -39.7% |
| Trade debts | 44 | €1,783 | €2,224 | +€440 | +24.7% |
| Suppliers | 440/4 | €1,783 | €2,224 | +€440 | +24.7% |
| Taxes, remuneration and social security | 45 | €8,910 | €7,305 | -€1,605 | -18.0% |
| Taxes | 450/3 | €8,910 | €7,305 | -€1,605 | -18.0% |
| Other amounts payable | 47/48 | €90,834 | €76,034 | -€14,800 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,752 | €33,749 | -€3 | 0.0% |
| Other operating charges | 640/8 | €1,048 | €676 | -€372 | -35.5% |
| Gross operating margin | 9900 | €61,091 | €3,296 | -€57,795 | -94.6% |
| Operating profit (loss) | 9901 | €26,291 | -€31,129 | -€57,420 | |
| Financial income | 75/76B | €1,115 | €691 | -€423 | -38.0% |
| Recurring financial income | 75 | €1,115 | €691 | -€423 | -38.0% |
| Financial charges | 65/66B | €943 | €714 | -€228 | -24.2% |
| Recurring financial charges | 65 | €943 | €714 | -€228 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €26,463 | -€31,152 | -€57,615 | |
| Income taxes | 67/77 | €7,305 | €0 | -€7,305 | -100% |
| Profit (loss) for the period | 9904 | €19,158 | -€31,152 | -€50,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,158 | -€31,152 | -€50,310 |
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 30 October 2026 via checked.be.