Chauffe & Cool: 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.
Chauffe & Cool
Largest movements
- Receivables within one year +€11,460
up €11,460 (+176%), from €6,505 to €17,964
of which Other amounts receivable: +€7,534
- Cash -€10,577
down €10,577 (-3.6%), from €290,238 to €279,660
mainly Receivables within one year (-€11,460) and Advances received (-€3,996)
- Deferred charges and accrued income -€4,610
down €4,610 (-25.2%), from €18,280 to €13,670
- Trade debts +€4,182
up €4,182 (+271%), from €1,542 to €5,724
- Advances received -€3,996
no longer reported in 2025 (was €3,996)
- Gross operating margin +€10,633
up €10,633, from -€335 to €10,298
- Write-downs -€5,739
no longer reported in 2025 (was €5,739)
- Staff costs -€3,229
no longer reported in 2025 (was €3,229)
- Other operating charges -€2,845
down €2,845 (-62.0%), from €4,590 to €1,745
- Financial charges +€483
up €483 (+14.4%), from €3,344 to €3,827
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 | €339,630 | €340,027 | +€397 | +0.1% |
| Fixed assets | 21/28 | €1,013 | €1,862 | +€849 | +83.9% |
| Intangible fixed assets | 21 | €225 | - | -€225 | |
| Tangible fixed assets | 22/27 | €608 | €1,682 | +€1,074 | +177% |
| Plant, machinery and equipment | 23 | €150 | €3 | -€147 | -98.3% |
| Furniture and vehicles | 24 | €458 | €1,680 | +€1,222 | +267% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €338,618 | €338,165 | -€453 | -0.1% |
| Stocks and contracts in progress | 3 | €23,596 | €26,871 | +€3,275 | +13.9% |
| Stocks | 30/36 | €23,596 | €26,871 | +€3,275 | +13.9% |
| Amounts receivable within one year | 40/41 | €6,505 | €17,964 | +€11,460 | +176% |
| Trade receivables | 40 | €5,581 | €9,506 | +€3,926 | +70.3% |
| Other amounts receivable | 41 | €924 | €8,458 | +€7,534 | +816% |
| Cash at bank and in hand | 54/58 | €290,238 | €279,660 | -€10,577 | -3.6% |
| Deferred charges and accrued income | 490/1 | €18,280 | €13,670 | -€4,610 | -25.2% |
| Total equity and liabilities | 10/49 | €339,630 | €340,027 | +€397 | +0.1% |
| Equity | 10/15 | €331,216 | €333,958 | +€2,742 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,286 | €331,286 | = | 0.0% |
| Distributable reserves | 133 | €331,286 | €331,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,670 | -€15,928 | +€2,742 | +14.7% |
| Amounts payable | 17/49 | €8,415 | €6,070 | -€2,345 | -27.9% |
| Amounts payable within one year | 42/48 | €8,415 | €6,070 | -€2,345 | -27.9% |
| Trade debts | 44 | €1,542 | €5,724 | +€4,182 | +271% |
| Suppliers | 440/4 | €1,542 | €5,724 | +€4,182 | +271% |
| Advances received on contracts in progress | 46 | €3,996 | - | -€3,996 | |
| Taxes, remuneration and social security | 45 | €851 | - | -€851 | |
| Taxes | 450/3 | €851 | - | -€851 | |
| Other amounts payable | 47/48 | €2,026 | €345 | -€1,681 | -83.0% |
| Remuneration, social security and pensions | 62 | €3,229 | - | -€3,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €1,651 | +€424 | +34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,739 | - | -€5,739 | |
| Other operating charges | 640/8 | €4,590 | €1,745 | -€2,845 | -62.0% |
| Gross operating margin | 9900 | -€335 | €10,298 | +€10,633 | |
| Operating profit (loss) | 9901 | -€15,120 | €6,902 | +€22,021 | |
| Financial income | 75/76B | €239 | €101 | -€139 | -58.0% |
| Recurring financial income | 75 | €239 | €101 | -€139 | -58.0% |
| Financial charges | 65/66B | €3,344 | €3,827 | +€483 | +14.4% |
| Recurring financial charges | 65 | €3,344 | €3,827 | +€483 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,224 | €3,175 | +€21,400 | |
| Income taxes | 67/77 | €446 | €434 | -€12 | -2.7% |
| Profit (loss) for the period | 9904 | -€18,670 | €2,742 | +€21,412 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,670 | €2,742 | +€21,412 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.