CHAUFFELECTR VK: 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.
CHAUFFELECTR VK
Largest movements
- Receivables within one year +€4,580
up €4,580 (+9.5%), from €48,397 to €52,977
of which Other amounts receivable: +€4,748
- Profit (loss) carried forward +€3,365
up €3,365 (+84.7%), from €3,973 to €7,338
- Trade debts +€1,889
up €1,889 (+21.1%), from €8,957 to €10,846
- Short-term financial debts -€1,743
down €1,743 (-6.9%), from €25,138 to €23,395
- Tax, wage and social debts +€1,314
up €1,314 (+58.5%), from €2,246 to €3,560
- Gross operating margin -€17,674
down €17,674, from €14,665 to -€3,009
- Taxes -€2,246
no longer reported in 2025 (was €2,246)
- Financial income +€682
up €682 (+43.9%), from €1,553 to €2,235
- Other operating charges +€278
up €278 (+56.1%), from €496 to €775
- Financial charges +€254
up €254 (+8.6%), from €2,967 to €3,222
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,495 | €53,028 | +€4,533 | +9.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €48,445 | €52,978 | +€4,533 | +9.4% |
| Amounts receivable within one year | 40/41 | €48,397 | €52,977 | +€4,580 | +9.5% |
| Trade receivables | 40 | €12,228 | €12,060 | -€168 | -1.4% |
| Other amounts receivable | 41 | €36,169 | €40,917 | +€4,748 | +13.1% |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | +2,240% |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €48,495 | €53,028 | +€4,533 | +9.3% |
| Equity | 10/15 | €11,862 | €15,227 | +€3,365 | +28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,689 | €1,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,689 | €1,689 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,689 | - | -€1,689 | |
| Other | 1319 | - | €1,689 | +€1,689 | |
| Profit (loss) carried forward | 14 | €3,973 | €7,338 | +€3,365 | +84.7% |
| Amounts payable | 17/49 | €36,633 | €37,802 | +€1,169 | +3.2% |
| Amounts payable within one year | 42/48 | €36,341 | €37,802 | +€1,461 | +4.0% |
| Financial debts | 43 | €25,138 | €23,395 | -€1,743 | -6.9% |
| Credit institutions | 430/8 | €25,138 | €23,395 | -€1,743 | -6.9% |
| Trade debts | 44 | €8,957 | €10,846 | +€1,889 | +21.1% |
| Suppliers | 440/4 | €8,957 | €10,846 | +€1,889 | +21.1% |
| Taxes, remuneration and social security | 45 | €2,246 | €3,560 | +€1,314 | +58.5% |
| Taxes | 450/3 | €2,246 | €3,560 | +€1,314 | +58.5% |
| Accrued charges and deferred income | 492/3 | €292 | - | -€292 | |
| Other operating charges | 640/8 | €496 | €775 | +€278 | +56.1% |
| Gross operating margin | 9900 | €14,665 | -€3,009 | -€17,674 | |
| Operating profit (loss) | 9901 | €14,169 | -€3,784 | -€17,953 | |
| Financial income | 75/76B | €1,553 | €2,235 | +€682 | +43.9% |
| Recurring financial income | 75 | €1,553 | €2,235 | +€682 | +43.9% |
| Financial charges | 65/66B | €2,967 | €3,222 | +€254 | +8.6% |
| Recurring financial charges | 65 | €2,967 | €3,222 | +€254 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €12,755 | -€4,770 | -€17,525 | |
| Income taxes | 67/77 | €2,246 | - | -€2,246 | |
| Profit (loss) for the period | 9904 | €10,509 | -€4,770 | -€15,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,509 | -€4,770 | -€15,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.