CP CHAUFFAGE: 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.
CP CHAUFFAGE
Largest movements
- Receivables within one year +€69,734
up €69,734 (+360%), from €19,360 to €89,095
of which Trade receivables: +€67,231
- Cash -€54,356
down €54,356 (-54.3%), from €100,033 to €45,677
mainly Receivables within one year (-€69,734) and Trade debts (-€11,701)
- Tangible fixed assets -€4,684
down €4,684 (-18.6%), from €25,203 to €20,519
of which Furniture and vehicles: -€4,120
- Trade debts -€11,701
down €11,701 (-17.7%), from €66,102 to €54,401
- Tax, wage and social debts +€11,047
up €11,047 (+81.6%), from €13,538 to €24,585
of which Remuneration and social security: +€8,855
- Profit (loss) carried forward +€10,177
up €10,177 (+63.7%), from €15,978 to €26,155
- Other debts +€1,775
up €1,775 (+3.4%), from €52,517 to €54,292
- Purchases and services -€17,265
down €17,265 (-3.6%), from €476,402 to €459,138
- Staff costs -€16,189
down €16,189 (-13.1%), from €123,563 to €107,373
- Turnover -€10,753
down €10,753 (-1.8%), from €595,868 to €585,116
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.
Derived cash bridge
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 | €149,446 | €160,140 | +€10,694 | +7.2% |
| Fixed assets | 21/28 | €25,203 | €20,519 | -€4,684 | -18.6% |
| Tangible fixed assets | 22/27 | €25,203 | €20,519 | -€4,684 | -18.6% |
| Land and buildings | 22 | €5,081 | €4,516 | -€565 | -11.1% |
| Furniture and vehicles | 24 | €18,291 | €14,172 | -€4,120 | -22.5% |
| Leasing and similar rights | 25 | €1,831 | €1,831 | = | 0.0% |
| Current assets | 29/58 | €124,243 | €139,622 | +€15,378 | +12.4% |
| Stocks and contracts in progress | 3 | €4,850 | €4,850 | = | 0.0% |
| Stocks | 30/36 | €4,850 | €4,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,360 | €89,095 | +€69,734 | +360% |
| Trade receivables | 40 | €11,446 | €78,677 | +€67,231 | +587% |
| Other amounts receivable | 41 | €7,914 | €10,418 | +€2,503 | +31.6% |
| Cash at bank and in hand | 54/58 | €100,033 | €45,677 | -€54,356 | -54.3% |
| Total equity and liabilities | 10/49 | €149,446 | €160,140 | +€10,694 | +7.2% |
| Equity | 10/15 | €16,478 | €26,655 | +€10,177 | +61.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,978 | €26,155 | +€10,177 | +63.7% |
| Amounts payable | 17/49 | €132,968 | €133,485 | +€517 | +0.4% |
| Amounts payable within one year | 42/48 | €132,157 | €133,278 | +€1,121 | +0.8% |
| Trade debts | 44 | €66,102 | €54,401 | -€11,701 | -17.7% |
| Suppliers | 440/4 | €66,102 | €54,401 | -€11,701 | -17.7% |
| Taxes, remuneration and social security | 45 | €13,538 | €24,585 | +€11,047 | +81.6% |
| Taxes | 450/3 | €1,401 | €3,592 | +€2,191 | +156% |
| Remuneration and social security | 454/9 | €12,137 | €20,993 | +€8,855 | +73.0% |
| Other amounts payable | 47/48 | €52,517 | €54,292 | +€1,775 | +3.4% |
| Accrued charges and deferred income | 492/3 | €811 | €207 | -€604 | -74.5% |
| Turnover | 70 | €595,868 | €585,116 | -€10,753 | -1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €476,402 | €459,138 | -€17,265 | -3.6% |
| Remuneration, social security and pensions | 62 | €123,563 | €107,373 | -€16,189 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €4,684 | +€4,684 | |
| Other operating charges | 640/8 | €1,591 | €1,134 | -€457 | -28.7% |
| Gross operating margin | 9900 | €124,316 | €125,978 | +€1,662 | +1.3% |
| Operating profit (loss) | 9901 | -€838 | €12,786 | +€13,624 | |
| Financial charges | 65/66B | €311 | €109 | -€202 | -64.9% |
| Recurring financial charges | 65 | €311 | €109 | -€202 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,149 | €12,677 | +€13,826 | |
| Income taxes | 67/77 | €2,379 | - | -€2,379 | |
| Profit (loss) for the period | 9904 | -€3,528 | €12,677 | +€16,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,528 | €12,677 | +€16,205 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.