COMFORTABLE HEATING: 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.
COMFORTABLE HEATING
Largest movements
- Financial fixed assets -€12,000
no longer reported in 2025 (was €12,000)
- Cash +€4,841
up €4,841 (+2232.0%), from €217 to €5,058
mainly Investment in fixed assets (net) (+€12,000) and Depreciation (+€2,690)
- Tangible fixed assets -€2,690
down €2,690 (-60.1%), from €4,477 to €1,787
- Trade debts -€5,750
down €5,750 (-85.8%), from €6,699 to €949
- Tax, wage and social debts -€2,672
no longer reported in 2025 (was €2,672)
- Profit (loss) carried forward -€1,942
down €1,942 (-3.3%), from €59,696 to €57,754
- Gross operating margin -€2,666
down €2,666 (-66.3%), from €4,022 to €1,356
- Depreciation +€1,266
up €1,266 (+88.9%), from €1,424 to €2,690
- Taxes -€577
no longer reported in 2025 (was €577)
- Other operating charges +€131
up €131 (+30.1%), from €434 to €565
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 | €87,948 | €77,585 | -€10,364 | -11.8% |
| Fixed assets | 21/28 | €16,477 | €1,787 | -€14,690 | -89.2% |
| Tangible fixed assets | 22/27 | €4,477 | €1,787 | -€2,690 | -60.1% |
| Furniture and vehicles | 24 | €4,477 | €1,787 | -€2,690 | -60.1% |
| Financial fixed assets | 28 | €12,000 | - | -€12,000 | |
| Current assets | 29/58 | €71,471 | €75,797 | +€4,326 | +6.1% |
| Amounts receivable within one year | 40/41 | €71,254 | €70,739 | -€515 | -0.7% |
| Other amounts receivable | 41 | €71,254 | €70,739 | -€515 | -0.7% |
| Cash at bank and in hand | 54/58 | €217 | €5,058 | +€4,841 | +2232.0% |
| Total equity and liabilities | 10/49 | €87,948 | €77,585 | -€10,364 | -11.8% |
| Equity | 10/15 | €78,578 | €76,636 | -€1,942 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €282 | €282 | = | 0.0% |
| Distributable reserves | 133 | €282 | €282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,696 | €57,754 | -€1,942 | -3.3% |
| Amounts payable | 17/49 | €9,370 | €949 | -€8,421 | -89.9% |
| Amounts payable within one year | 42/48 | €9,370 | €949 | -€8,421 | -89.9% |
| Trade debts | 44 | €6,699 | €949 | -€5,750 | -85.8% |
| Suppliers | 440/4 | €6,699 | €949 | -€5,750 | -85.8% |
| Taxes, remuneration and social security | 45 | €2,672 | - | -€2,672 | |
| Taxes | 450/3 | €2,672 | - | -€2,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €2,690 | +€1,266 | +88.9% |
| Other operating charges | 640/8 | €434 | €565 | +€131 | +30.1% |
| Gross operating margin | 9900 | €4,022 | €1,356 | -€2,666 | -66.3% |
| Operating profit (loss) | 9901 | €2,163 | -€1,899 | -€4,063 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €47 | €43 | -€4 | -7.6% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,117 | -€1,942 | -€4,060 | |
| Income taxes | 67/77 | €577 | - | -€577 | |
| Profit (loss) for the period | 9904 | €1,540 | -€1,942 | -€3,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,540 | -€1,942 | -€3,483 |
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 11 October 2026 via checked.be.