DB CHAUFFAGE-SANITAIRE: 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.
DB CHAUFFAGE-SANITAIRE
Largest movements
- Receivables within one year -€14,217
down €14,217 (-28.0%), from €50,860 to €36,643
of which Trade receivables: -€8,722
- Tangible fixed assets -€4,819
down €4,819 (-4.7%), from €102,635 to €97,816
of which Land and buildings: -€3,648
- Tax, wage and social debts -€23,278
down €23,278 (-54.9%), from €42,381 to €19,103
of which Taxes: -€24,278
- Debts after one year -€9,502
down €9,502 (-25.5%), from €37,324 to €27,822
- Profit (loss) carried forward +€4,071
up €4,071 (+66.1%), from €6,161 to €10,232
- Advances received +€4,000
new in 2025: €4,000
- Short-term financial debts +€2,252
up €2,252 (+7.5%), from €30,000 to €32,252
- Gross operating margin -€7,759
down €7,759 (-30.9%), from €25,072 to €17,312
- Financial charges -€4,709
down €4,709 (-48.1%), from €9,783 to €5,074
- Other operating charges +€2,283
up €2,283 (+266%), from €857 to €3,140
- Financial income -€1,338
down €1,338 (-87.4%), from €1,531 to €194
- Depreciation -€1,013
down €1,013 (-17.4%), from €5,832 to €4,819
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 | €156,669 | €136,486 | -€20,183 | -12.9% |
| Fixed assets | 21/28 | €104,660 | €99,841 | -€4,819 | -4.6% |
| Tangible fixed assets | 22/27 | €102,635 | €97,816 | -€4,819 | -4.7% |
| Land and buildings | 22 | €100,694 | €97,046 | -€3,648 | -3.6% |
| Furniture and vehicles | 24 | €1,941 | €770 | -€1,171 | -60.3% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €52,009 | €36,645 | -€15,364 | -29.5% |
| Amounts receivable within one year | 40/41 | €50,860 | €36,643 | -€14,217 | -28.0% |
| Trade receivables | 40 | €21,534 | €12,812 | -€8,722 | -40.5% |
| Other amounts receivable | 41 | €29,326 | €23,831 | -€5,495 | -18.7% |
| Cash at bank and in hand | 54/58 | €1,030 | €0 | -€1,030 | -100.0% |
| Deferred charges and accrued income | 490/1 | €120 | €2 | -€118 | -98.3% |
| Total equity and liabilities | 10/49 | €156,669 | €136,486 | -€20,183 | -12.9% |
| Equity | 10/15 | €26,621 | €30,692 | +€4,071 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,161 | €10,232 | +€4,071 | +66.1% |
| Amounts payable | 17/49 | €130,049 | €105,794 | -€24,255 | -18.7% |
| Amounts payable after more than one year | 17 | €37,324 | €27,822 | -€9,502 | -25.5% |
| Financial debts | 170/4 | €37,324 | €27,822 | -€9,502 | -25.5% |
| Amounts payable within one year | 42/48 | €92,724 | €77,972 | -€14,752 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €9,191 | €9,502 | +€312 | +3.4% |
| Financial debts | 43 | €30,000 | €32,252 | +€2,252 | +7.5% |
| Credit institutions | 430/8 | €30,000 | €32,252 | +€2,252 | +7.5% |
| Trade debts | 44 | €11,153 | €13,115 | +€1,962 | +17.6% |
| Suppliers | 440/4 | €11,153 | €13,115 | +€1,962 | +17.6% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €42,381 | €19,103 | -€23,278 | -54.9% |
| Taxes | 450/3 | €42,381 | €18,103 | -€24,278 | -57.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €1,037 | €125 | -€913 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,832 | €4,819 | -€1,013 | -17.4% |
| Other operating charges | 640/8 | €857 | €3,140 | +€2,283 | +266% |
| Non-recurring operating charges | 66A | €6,856 | - | -€6,856 | |
| Gross operating margin | 9900 | €25,072 | €17,312 | -€7,759 | -30.9% |
| Operating profit (loss) | 9901 | €10,489 | €9,229 | -€1,260 | -12.0% |
| Financial income | 75/76B | €1,531 | €194 | -€1,338 | -87.4% |
| Recurring financial income | 75 | €1,531 | €194 | -€1,338 | -87.4% |
| Financial charges | 65/66B | €9,783 | €5,074 | -€4,709 | -48.1% |
| Recurring financial charges | 65 | €9,783 | €5,074 | -€4,709 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €2,237 | €4,349 | +€2,111 | +94.4% |
| Income taxes | 67/77 | €269 | €278 | +€9 | +3.4% |
| Profit (loss) for the period | 9904 | €1,969 | €4,071 | +€2,102 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | €4,071 | +€2,102 | +107% |
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 17 October 2026 via checked.be.