CHAUFFAMA: 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.
CHAUFFAMA
Largest movements
- Cash -€10,348
down €10,348 (-76.8%), from €13,477 to €3,129
mainly Trade debts (-€13,004) and Receivables within one year (-€8,205)
- Receivables within one year +€8,205
up €8,205 (+59.1%), from €13,891 to €22,096
of which Trade receivables: +€8,768
- Tangible fixed assets +€1,563
up €1,563 (+57.1%), from €2,739 to €4,302
of which Furniture and vehicles: +€2,347
- Deferred charges and accrued income +€645
up €645 (+76.8%), from €840 to €1,485
- Profit (loss) carried forward +€19,942
up €19,942, from -€8,073 to €11,869
- Trade debts -€13,004
down €13,004 (-52.3%), from €24,882 to €11,878
- Other debts -€7,290
down €7,290 (-90.5%), from €8,054 to €765
- Gross operating margin +€38,027
up €38,027, from -€6,085 to €31,942
- Taxes +€4,829
up €4,829 (+2,833%), from €170 to €4,999
- Other operating charges +€3,395
up €3,395 (+699%), from €486 to €3,881
- Financial charges +€1,267
up €1,267 (+271%), from €467 to €1,734
- Depreciation +€325
up €325 (+29.8%), from €1,094 to €1,419
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 | €31,077 | €31,011 | -€66 | -0.2% |
| Formation expenses | 20 | €130 | - | -€130 | |
| Fixed assets | 21/28 | €2,739 | €4,302 | +€1,563 | +57.1% |
| Tangible fixed assets | 22/27 | €2,739 | €4,302 | +€1,563 | +57.1% |
| Furniture and vehicles | 24 | - | €2,347 | +€2,347 | |
| Leasing and similar rights | 25 | €2,739 | €1,955 | -€784 | -28.6% |
| Current assets | 29/58 | €28,208 | €26,710 | -€1,498 | -5.3% |
| Amounts receivable within one year | 40/41 | €13,891 | €22,096 | +€8,205 | +59.1% |
| Trade receivables | 40 | €3,232 | €12,000 | +€8,768 | +271% |
| Other amounts receivable | 41 | €10,659 | €10,096 | -€563 | -5.3% |
| Cash at bank and in hand | 54/58 | €13,477 | €3,129 | -€10,348 | -76.8% |
| Deferred charges and accrued income | 490/1 | €840 | €1,485 | +€645 | +76.8% |
| Total equity and liabilities | 10/49 | €31,077 | €31,011 | -€66 | -0.2% |
| Equity | 10/15 | -€2,073 | €17,869 | +€19,942 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,073 | €11,869 | +€19,942 | |
| Amounts payable | 17/49 | €33,151 | €13,142 | -€20,008 | -60.4% |
| Amounts payable within one year | 42/48 | €33,151 | €13,142 | -€20,008 | -60.4% |
| Trade debts | 44 | €24,882 | €11,878 | -€13,004 | -52.3% |
| Suppliers | 440/4 | €24,882 | €11,878 | -€13,004 | -52.3% |
| Taxes, remuneration and social security | 45 | €214 | €500 | +€286 | +133% |
| Taxes | 450/3 | €214 | €500 | +€286 | +133% |
| Other amounts payable | 47/48 | €8,054 | €765 | -€7,290 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €1,419 | +€325 | +29.8% |
| Other operating charges | 640/8 | €486 | €3,881 | +€3,395 | +699% |
| Gross operating margin | 9900 | -€6,085 | €31,942 | +€38,027 | |
| Operating profit (loss) | 9901 | -€7,664 | €26,641 | +€34,306 | |
| Financial income | 75/76B | €229 | €34 | -€195 | -85.1% |
| Recurring financial income | 75 | €229 | €34 | -€195 | -85.1% |
| Financial charges | 65/66B | €467 | €1,734 | +€1,267 | +271% |
| Recurring financial charges | 65 | €467 | €1,734 | +€1,267 | +271% |
| Profit (loss) for the period before taxes | 9903 | -€7,903 | €24,942 | +€32,845 | |
| Income taxes | 67/77 | €170 | €4,999 | +€4,829 | +2,833% |
| Profit (loss) for the period | 9904 | -€8,073 | €19,942 | +€28,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,073 | €19,942 | +€28,016 |
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 13 October 2026 via checked.be.