CHILLER: 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.
CHILLER
Largest movements
- Tangible fixed assets -€291,086
down €291,086 (-73.8%), from €394,339 to €103,253
of which Land and buildings: -€290,290
- Trade debts -€235,309
down €235,309 (-94.1%), from €250,186 to €14,877
- Other debts -€92,023
down €92,023 (-60.2%), from €152,787 to €60,764
- Profit (loss) carried forward +€21,016
up €21,016 (+96.7%), from -€21,732 to -€716
- Tax, wage and social debts +€8,700
up €8,700 (+118.9%), from €7,320 to €16,020
- Write-downs -€25,000
no longer reported in 2025 (was €25,000)
- Gross operating margin +€22,878
up €22,878 (+48.3%), from €47,381 to €70,259
- Other operating charges +€12,138
up €12,138 (+525.9%), from €2,308 to €14,446
- Taxes +€8,700
new in 2025: €8,700
- Staff costs +€782
new in 2025: €782
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.
Cash bridge derived
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 | €629,112 | €335,635 | -€293,477 | -46.6% |
| Fixed assets | 21/28 | €397,051 | €105,965 | -€291,086 | -73.3% |
| Tangible fixed assets | 22/27 | €394,339 | €103,253 | -€291,086 | -73.8% |
| Land and buildings | 22 | €393,439 | €103,149 | -€290,290 | -73.8% |
| Furniture and vehicles | 24 | €900 | €104 | -€796 | -88.4% |
| Financial fixed assets | 28 | €2,712 | €2,712 | = | 0.0% |
| Current assets | 29/58 | €232,061 | €229,670 | -€2,391 | -1.0% |
| Amounts receivable within one year | 40/41 | €229,627 | €229,670 | +€43 | 0.0% |
| Trade receivables | 40 | €140,657 | €141,267 | +€610 | +0.4% |
| Other amounts receivable | 41 | €88,970 | €88,403 | -€567 | -0.6% |
| Cash at bank and in hand | 54/58 | €2,434 | - | -€2,434 | |
| Total equity and liabilities | 10/49 | €629,112 | €335,635 | -€293,477 | -46.6% |
| Equity | 10/15 | €208,719 | €229,735 | +€21,016 | +10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,732 | -€716 | +€21,016 | +96.7% |
| Amounts payable | 17/49 | €420,393 | €105,900 | -€314,493 | -74.8% |
| Amounts payable within one year | 42/48 | €420,393 | €102,923 | -€317,470 | -75.5% |
| Financial debts | 43 | - | €1,162 | +€1,162 | |
| Credit institutions | 430/8 | - | €1,162 | +€1,162 | |
| Trade debts | 44 | €250,186 | €14,877 | -€235,309 | -94.1% |
| Suppliers | 440/4 | €250,186 | €14,877 | -€235,309 | -94.1% |
| Advances received on contracts in progress | 46 | €10,100 | €10,100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,320 | €16,020 | +€8,700 | +118.9% |
| Taxes | 450/3 | €7,320 | €16,020 | +€8,700 | +118.9% |
| Other amounts payable | 47/48 | €152,787 | €60,764 | -€92,023 | -60.2% |
| Accrued charges and deferred income | 492/3 | - | €2,977 | +€2,977 | |
| Non-recurring operating income | 76A | - | €44,050 | +€44,050 | |
| Remuneration, social security and pensions | 62 | - | €782 | +€782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,135 | €10,135 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €2,308 | €14,446 | +€12,138 | +525.9% |
| Non-recurring operating charges | 66A | - | €15,180 | +€15,180 | |
| Gross operating margin | 9900 | €47,381 | €70,259 | +€22,878 | +48.3% |
| Operating profit (loss) | 9901 | €9,938 | €29,716 | +€19,778 | +199.0% |
| Financial charges | 65/66B | €73 | - | -€73 | |
| Recurring financial charges | 65 | €73 | - | -€73 | |
| Profit (loss) for the period before taxes | 9903 | €9,865 | €29,716 | +€19,851 | +201.2% |
| Income taxes | 67/77 | - | €8,700 | +€8,700 | |
| Profit (loss) for the period | 9904 | €9,865 | €21,016 | +€11,151 | +113.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,865 | €21,016 | +€11,151 | +113.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.