CHAUFFISSIMO: what changed
Two fiscal 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.
CHAUFFISSIMO
Largest movements
- Receivables within one year +€202,122
up €202,122 (+217.1%), from €93,101 to €295,223
of which Trade receivables: +€189,499
- Cash +€5,585
up €5,585 (+122.0%), from €4,578 to €10,162
mainly Net result for the year (+€178,491) and Trade debts (+€29,216)
- Profit (loss) carried forward +€178,491
up €178,491 (+639.5%), from €27,909 to €206,400
- Trade debts +€29,216
up €29,216 (+66.0%), from €44,249 to €73,465
- Gross operating margin +€143,017
up €143,017 (+400.2%), from €35,735 to €178,752
- Staff costs -€10,544
no longer reported in 2024 (was €10,544)
- Financial charges -€5,759
no longer reported in 2024 (was €5,759)
- Other operating charges -€2,257
down €2,257 (-89.6%), from €2,518 to €261
- Depreciation -€2,009
no longer reported in 2024 (was €2,009)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,126 | €308,833 | +€207,707 | +205.4% |
| Fixed assets | 21/28 | €1,947 | €1,947 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,947 | €1,947 | = | 0.0% |
| Furniture and vehicles | 24 | €1,947 | €1,947 | = | 0.0% |
| Current assets | 29/58 | €99,179 | €306,885 | +€207,707 | +209.4% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,101 | €295,223 | +€202,122 | +217.1% |
| Trade receivables | 40 | €3,773 | €193,272 | +€189,499 | +5023.1% |
| Other amounts receivable | 41 | €89,328 | €101,951 | +€12,623 | +14.1% |
| Cash at bank and in hand | 54/58 | €4,578 | €10,162 | +€5,585 | +122.0% |
| Total equity and liabilities | 10/49 | €101,126 | €308,833 | +€207,707 | +205.4% |
| Equity | 10/15 | €48,369 | €226,860 | +€178,491 | +369.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €27,909 | €206,400 | +€178,491 | +639.5% |
| Amounts payable | 17/49 | €52,757 | €81,973 | +€29,216 | +55.4% |
| Amounts payable within one year | 42/48 | €52,757 | €81,973 | +€29,216 | +55.4% |
| Trade debts | 44 | €44,249 | €73,465 | +€29,216 | +66.0% |
| Suppliers | 440/4 | €44,249 | €73,465 | +€29,216 | +66.0% |
| Taxes, remuneration and social security | 45 | €3,008 | €3,008 | = | 0.0% |
| Taxes | 450/3 | €1,599 | €1,599 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,409 | €1,409 | = | 0.0% |
| Other amounts payable | 47/48 | €5,500 | €5,500 | = | 0.0% |
| Non-recurring operating income | 76A | €3,408 | - | -€3,408 | |
| Remuneration, social security and pensions | 62 | €10,544 | - | -€10,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | - | -€2,009 | |
| Other operating charges | 640/8 | €2,518 | €261 | -€2,257 | -89.6% |
| Gross operating margin | 9900 | €35,735 | €178,752 | +€143,017 | +400.2% |
| Operating profit (loss) | 9901 | €20,665 | €178,491 | +€157,826 | +763.7% |
| Financial charges | 65/66B | €5,759 | - | -€5,759 | |
| Recurring financial charges | 65 | €5,759 | - | -€5,759 | |
| Profit (loss) for the period before taxes | 9903 | €14,905 | €178,491 | +€163,586 | +1097.5% |
| Profit (loss) for the period | 9904 | €14,905 | €178,491 | +€163,586 | +1097.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,905 | €178,491 | +€163,586 | +1097.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.