COP CHAUFFAGE CLIM: what changed
COP CHAUFFAGE CLIM
Largest movements
- Receivables within one year +€13,069
up €13,069 (+64.0%), from €20,410 to €33,478
of which Trade receivables: +€10,499
- Cash +€3,723
up €3,723 (+17.4%), from €21,359 to €25,081
mainly Net result for the year (+€15,978) and Deferred charges and accrued income (+€1,068)
- Tangible fixed assets +€1,422
new in 2025: €1,422
- Deferred charges and accrued income -€1,068
down €1,068 (-47.2%), from €2,264 to €1,196
- Profit (loss) carried forward +€15,978
up €15,978 (+58.7%), from €27,229 to €43,207
- Trade debts +€798
up €798 (+8.2%), from €9,784 to €10,582
- Gross operating margin +€19,115
up €19,115 (+1,154%), from €1,656 to €20,771
- Taxes +€4,207
up €4,207 (+1,795%), from €234 to €4,441
- Staff costs -€637
no longer reported in 2025 (was €637)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,672 | €62,818 | +€17,146 | +37.5% |
| Fixed assets | 21/28 | - | €1,422 | +€1,422 | |
| Tangible fixed assets | 22/27 | - | €1,422 | +€1,422 | |
| Furniture and vehicles | 24 | - | €1,422 | +€1,422 | |
| Current assets | 29/58 | €45,672 | €61,396 | +€15,724 | +34.4% |
| Stocks and contracts in progress | 3 | €1,640 | €1,640 | = | 0.0% |
| Stocks | 30/36 | €1,640 | €1,640 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,410 | €33,478 | +€13,069 | +64.0% |
| Trade receivables | 40 | €14,053 | €24,552 | +€10,499 | +74.7% |
| Other amounts receivable | 41 | €6,357 | €8,927 | +€2,570 | +40.4% |
| Cash at bank and in hand | 54/58 | €21,359 | €25,081 | +€3,723 | +17.4% |
| Deferred charges and accrued income | 490/1 | €2,264 | €1,196 | -€1,068 | -47.2% |
| Total equity and liabilities | 10/49 | €45,672 | €62,818 | +€17,146 | +37.5% |
| Equity | 10/15 | €27,229 | €43,207 | +€15,978 | +58.7% |
| Profit (loss) carried forward | 14 | €27,229 | €43,207 | +€15,978 | +58.7% |
| Amounts payable | 17/49 | €18,444 | €19,612 | +€1,168 | +6.3% |
| Amounts payable within one year | 42/48 | €18,444 | €19,612 | +€1,168 | +6.3% |
| Trade debts | 44 | €9,784 | €10,582 | +€798 | +8.2% |
| Suppliers | 440/4 | €9,784 | €10,582 | +€798 | +8.2% |
| Taxes, remuneration and social security | 45 | €8,659 | €9,029 | +€370 | +4.3% |
| Taxes | 450/3 | €8,659 | €9,029 | +€370 | +4.3% |
| Remuneration, social security and pensions | 62 | €637 | - | -€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €216 | €214 | -€2 | -0.7% |
| Gross operating margin | 9900 | €1,656 | €20,771 | +€19,115 | +1,154% |
| Operating profit (loss) | 9901 | €803 | €20,549 | +€19,746 | +2,458% |
| Financial income | 75/76B | €1 | €1 | +€0 | +59.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +59.0% |
| Financial charges | 65/66B | €117 | €132 | +€15 | +12.7% |
| Recurring financial charges | 65 | €117 | €132 | +€15 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €687 | €20,419 | +€19,732 | +2,871% |
| Income taxes | 67/77 | €234 | €4,441 | +€4,207 | +1,795% |
| Profit (loss) for the period | 9904 | €453 | €15,978 | +€15,525 | +3,427% |
| Profit (loss) for the period to be appropriated | 9905 | €453 | €15,978 | +€15,525 | +3,427% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.