Cheminée Ramonage: 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.
Cheminée Ramonage
Largest movements
- Cash +€6,266
up €6,266 (+14.7%), from €42,673 to €48,939
mainly Net result for the year (+€7,031) and Investment in fixed assets (net) (+€5,830)
- Tangible fixed assets -€5,830
no longer reported in 2025 (was €5,830)
- Receivables within one year -€1,784
down €1,784 (-28.9%), from €6,172 to €4,388
of which Trade receivables: -€2,631
- Profit (loss) carried forward +€7,031
up €7,031 (+18.8%), from €37,424 to €44,455
- Tax, wage and social debts -€6,594
down €6,594 (-62.0%), from €10,641 to €4,047
of which Taxes: -€6,949
- Trade debts -€2,218
down €2,218 (-46.3%), from €4,791 to €2,574
- Gross operating margin -€35,777
down €35,777 (-72.5%), from €49,363 to €13,586
- Taxes -€6,942
down €6,942 (-73.9%), from €9,396 to €2,453
- Depreciation -€1,305
down €1,305 (-77.8%), from €1,676 to €372
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 | €55,356 | €53,576 | -€1,780 | -3.2% |
| Formation expenses | 20 | €610 | €238 | -€372 | -61.0% |
| Fixed assets | 21/28 | €5,830 | - | -€5,830 | |
| Tangible fixed assets | 22/27 | €5,830 | - | -€5,830 | |
| Furniture and vehicles | 24 | €5,830 | - | -€5,830 | |
| Current assets | 29/58 | €48,916 | €53,338 | +€4,421 | +9.0% |
| Amounts receivable within one year | 40/41 | €6,172 | €4,388 | -€1,784 | -28.9% |
| Trade receivables | 40 | €4,962 | €2,331 | -€2,631 | -53.0% |
| Other amounts receivable | 41 | €1,210 | €2,057 | +€847 | +70.0% |
| Cash at bank and in hand | 54/58 | €42,673 | €48,939 | +€6,266 | +14.7% |
| Deferred charges and accrued income | 490/1 | €71 | €11 | -€60 | -85.0% |
| Total equity and liabilities | 10/49 | €55,356 | €53,576 | -€1,780 | -3.2% |
| Equity | 10/15 | €39,924 | €46,955 | +€7,031 | +17.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,424 | €44,455 | +€7,031 | +18.8% |
| Amounts payable | 17/49 | €15,432 | €6,620 | -€8,811 | -57.1% |
| Amounts payable within one year | 42/48 | €15,432 | €6,620 | -€8,811 | -57.1% |
| Trade debts | 44 | €4,791 | €2,574 | -€2,218 | -46.3% |
| Suppliers | 440/4 | €4,791 | €2,574 | -€2,218 | -46.3% |
| Taxes, remuneration and social security | 45 | €10,641 | €4,047 | -€6,594 | -62.0% |
| Taxes | 450/3 | €9,396 | €2,447 | -€6,949 | -74.0% |
| Remuneration and social security | 454/9 | €1,245 | €1,600 | +€355 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,676 | €372 | -€1,305 | -77.8% |
| Other operating charges | 640/8 | €899 | €548 | -€351 | -39.0% |
| Non-recurring operating charges | 66A | - | €3,268 | +€3,268 | |
| Gross operating margin | 9900 | €49,363 | €13,586 | -€35,777 | -72.5% |
| Operating profit (loss) | 9901 | €46,787 | €9,398 | -€37,389 | -79.9% |
| Financial income | 75/76B | €32 | €93 | +€61 | +187% |
| Recurring financial income | 75 | €32 | €93 | +€61 | +187% |
| Financial charges | 65/66B | €0 | €7 | +€7 | +33,100% |
| Recurring financial charges | 65 | €0 | €7 | +€7 | +33,100% |
| Profit (loss) for the period before taxes | 9903 | €46,819 | €9,485 | -€37,335 | -79.7% |
| Income taxes | 67/77 | €9,396 | €2,453 | -€6,942 | -73.9% |
| Profit (loss) for the period | 9904 | €37,424 | €7,031 | -€30,392 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,424 | €7,031 | -€30,392 | -81.2% |
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 16 October 2026 via checked.be.