CHAUFFAGIL: 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.
CHAUFFAGIL
Largest movements
- Receivables within one year -€11,968
down €11,968 (-77.7%), from €15,398 to €3,431
of which Other amounts receivable: -€8,352
- Cash -€6,566
down €6,566 (-68.9%), from €9,536 to €2,970
mainly Trade debts (-€12,347) and Net result for the year (-€9,641)
- Tangible fixed assets +€1,445
up €1,445 (+160%), from €902 to €2,346
of which Furniture and vehicles: +€2,194
- Trade debts -€12,347
down €12,347 (-93.5%), from €13,205 to €858
- Profit (loss) carried forward -€9,641
down €9,641 (-163%), from -€5,899 to -€15,540
- Other debts +€5,695
new in 2025: €5,695
- Tax, wage and social debts -€778
down €778 (-85.1%), from €914 to €136
of which Remuneration and social security: -€700
- Gross operating margin -€10,003
down €10,003, from €3,101 to -€6,902
- Financial charges -€599
down €599 (-40.0%), from €1,497 to €898
- Financial income -€333
down €333 (-96.6%), from €345 to €12
- Taxes -€78
no longer reported in 2025 (was €78)
- Other operating charges +€75
up €75 (+7.3%), from €1,029 to €1,103
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 | €26,857 | €9,786 | -€17,071 | -63.6% |
| Fixed assets | 21/28 | €902 | €2,346 | +€1,445 | +160% |
| Tangible fixed assets | 22/27 | €902 | €2,346 | +€1,445 | +160% |
| Plant, machinery and equipment | 23 | €902 | €152 | -€749 | -83.1% |
| Furniture and vehicles | 24 | - | €2,194 | +€2,194 | |
| Current assets | 29/58 | €25,955 | €7,439 | -€18,516 | -71.3% |
| Stocks and contracts in progress | 3 | €1,021 | €851 | -€170 | -16.6% |
| Stocks | 30/36 | €1,021 | €851 | -€170 | -16.6% |
| Amounts receivable within one year | 40/41 | €15,398 | €3,431 | -€11,968 | -77.7% |
| Trade receivables | 40 | €6,412 | €2,796 | -€3,616 | -56.4% |
| Other amounts receivable | 41 | €8,987 | €634 | -€8,352 | -92.9% |
| Cash at bank and in hand | 54/58 | €9,536 | €2,970 | -€6,566 | -68.9% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €26,857 | €9,786 | -€17,071 | -63.6% |
| Equity | 10/15 | €12,162 | €2,520 | -€9,641 | -79.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,899 | -€15,540 | -€9,641 | -163% |
| Amounts payable | 17/49 | €14,695 | €7,266 | -€7,429 | -50.6% |
| Amounts payable within one year | 42/48 | €14,695 | €7,266 | -€7,429 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €577 | €577 | = | 0.0% |
| Trade debts | 44 | €13,205 | €858 | -€12,347 | -93.5% |
| Suppliers | 440/4 | €13,205 | €858 | -€12,347 | -93.5% |
| Taxes, remuneration and social security | 45 | €914 | €136 | -€778 | -85.1% |
| Taxes | 450/3 | €214 | €136 | -€78 | -36.4% |
| Remuneration and social security | 454/9 | €700 | - | -€700 | |
| Other amounts payable | 47/48 | - | €5,695 | +€5,695 | |
| Non-recurring operating income | 76A | €4,801 | - | -€4,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €749 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,029 | €1,103 | +€75 | +7.3% |
| Gross operating margin | 9900 | €3,101 | -€6,902 | -€10,003 | |
| Operating profit (loss) | 9901 | €1,323 | -€8,755 | -€10,078 | |
| Financial income | 75/76B | €345 | €12 | -€333 | -96.6% |
| Recurring financial income | 75 | €345 | €12 | -€333 | -96.6% |
| Financial charges | 65/66B | €1,497 | €898 | -€599 | -40.0% |
| Recurring financial charges | 65 | €1,497 | €898 | -€599 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €171 | -€9,641 | -€9,813 | |
| Income taxes | 67/77 | €78 | - | -€78 | |
| Profit (loss) for the period | 9904 | €93 | -€9,641 | -€9,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €93 | -€9,641 | -€9,735 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.