CHAUFFECO: 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.
CHAUFFECO
Largest movements
- Cash -€23,407
down €23,407 (-38.4%), from €60,926 to €37,519
mainly Contributions, distributions and other (-€46,763) and Investment in fixed assets (net) (-€9,703)
- Tangible fixed assets +€6,797
up €6,797 (+441%), from €1,540 to €8,337
- Deferred charges and accrued income +€5,395
new in 2025: €5,395
- Profit (loss) carried forward -€41,275
no longer reported in 2025 (was €41,275)
- Other debts +€31,759
up €31,759 (+198%), from €16,061 to €47,820
- Trade debts -€1,945
down €1,945 (-79.6%), from €2,444 to €499
- Turnover -€270,777
no longer reported in 2025 (was €270,777)
- Purchases and services -€176,257
no longer reported in 2025 (was €176,257)
- Gross operating margin -€78,781
down €78,781 (-83.3%), from €94,520 to €15,739
- Staff costs -€57,046
no longer reported in 2025 (was €57,046)
- Taxes +€4,840
up €4,840 (+1,812%), from €267 to €5,107
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 | €81,384 | €69,631 | -€11,753 | -14.4% |
| Fixed assets | 21/28 | €2,240 | €9,037 | +€6,797 | +303% |
| Tangible fixed assets | 22/27 | €1,540 | €8,337 | +€6,797 | +441% |
| Furniture and vehicles | 24 | €1,540 | €8,337 | +€6,797 | +441% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €79,144 | €60,594 | -€18,550 | -23.4% |
| Amounts receivable within one year | 40/41 | €18,217 | €17,680 | -€537 | -3.0% |
| Trade receivables | 40 | €17,578 | €5,631 | -€11,947 | -68.0% |
| Other amounts receivable | 41 | €639 | €12,049 | +€11,410 | +1,786% |
| Cash at bank and in hand | 54/58 | €60,926 | €37,519 | -€23,407 | -38.4% |
| Deferred charges and accrued income | 490/1 | - | €5,395 | +€5,395 | |
| Total equity and liabilities | 10/49 | €81,384 | €69,631 | -€11,753 | -14.4% |
| Equity | 10/15 | €59,875 | €18,600 | -€41,275 | -68.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,275 | - | -€41,275 | |
| Amounts payable | 17/49 | €21,509 | €51,031 | +€29,522 | +137% |
| Amounts payable within one year | 42/48 | €21,509 | €51,031 | +€29,522 | +137% |
| Trade debts | 44 | €2,444 | €499 | -€1,945 | -79.6% |
| Suppliers | 440/4 | €2,444 | €499 | -€1,945 | -79.6% |
| Taxes, remuneration and social security | 45 | €3,004 | €2,712 | -€292 | -9.7% |
| Taxes | 450/3 | €3,004 | €2,712 | -€292 | -9.7% |
| Other amounts payable | 47/48 | €16,061 | €47,820 | +€31,759 | +198% |
| Turnover | 70 | €270,777 | - | -€270,777 | |
| Goods, raw materials, services and sundry goods | 60/61 | €176,257 | - | -€176,257 | |
| Remuneration, social security and pensions | 62 | €57,046 | - | -€57,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €2,906 | +€1,549 | +114% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €582 | €120 | -€462 | -79.4% |
| Other operating charges | 640/8 | €2,173 | €2,096 | -€77 | -3.5% |
| Gross operating margin | 9900 | €94,520 | €15,739 | -€78,781 | -83.3% |
| Operating profit (loss) | 9901 | €33,362 | €10,617 | -€22,745 | -68.2% |
| Financial income | 75/76B | €36 | €68 | +€32 | +87.5% |
| Recurring financial income | 75 | €36 | €68 | +€32 | +87.5% |
| Financial charges | 65/66B | €103 | €90 | -€13 | -13.0% |
| Recurring financial charges | 65 | €103 | €90 | -€13 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €33,295 | €10,595 | -€22,700 | -68.2% |
| Income taxes | 67/77 | €267 | €5,107 | +€4,840 | +1,812% |
| Profit (loss) for the period | 9904 | €33,027 | €5,488 | -€27,539 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,027 | €5,488 | -€27,539 | -83.4% |
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 15 October 2026 via checked.be.