DC Chaleur: 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.
DC Chaleur
Largest movements
- Receivables within one year +€20,318
up €20,318 (+83.3%), from €24,381 to €44,698
of which Trade receivables: +€11,206
- Cash -€13,075
down €13,075 (-42.6%), from €30,707 to €17,632
mainly Investment in fixed assets (net) (-€23,770) and Debts after one year (-€20,822)
- Tangible fixed assets +€11,731
up €11,731 (+22.1%), from €53,115 to €64,846
of which Furniture and vehicles: +€13,689
- Trade debts +€47,581
up €47,581 (+590.1%), from €8,063 to €55,644
- Debts after one year -€20,822
no longer reported in 2025 (was €20,822)
- Current portion of long-term debt -€11,876
down €11,876 (-71.9%), from €16,527 to €4,650
- Other debts -€11,663
down €11,663 (-37.4%), from €31,176 to €19,513
- Tax, wage and social debts +€7,222
new in 2025: €7,222
of which Remuneration and social security: +€6,521
- Staff costs +€63,716
up €63,716 (+204.9%), from €31,094 to €94,811
- Gross operating margin +€51,630
up €51,630 (+78.2%), from €66,039 to €117,669
- Taxes -€10,186
no longer reported in 2025 (was €10,186)
- Financial income +€4,852
up €4,852 (+1883.3%), from €258 to €5,110
- Depreciation -€1,864
down €1,864 (-13.4%), from €13,904 to €12,040
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 | €157,288 | €174,529 | +€17,241 | +11.0% |
| Fixed assets | 21/28 | €100,115 | €111,846 | +€11,731 | +11.7% |
| Tangible fixed assets | 22/27 | €53,115 | €64,846 | +€11,731 | +22.1% |
| Land and buildings | 22 | €838 | €718 | -€120 | -14.3% |
| Plant, machinery and equipment | 23 | €9,010 | €7,172 | -€1,838 | -20.4% |
| Furniture and vehicles | 24 | €43,267 | €56,956 | +€13,689 | +31.6% |
| Financial fixed assets | 28 | €47,000 | €47,000 | = | 0.0% |
| Current assets | 29/58 | €57,173 | €62,684 | +€5,511 | +9.6% |
| Amounts receivable within one year | 40/41 | €24,381 | €44,698 | +€20,318 | +83.3% |
| Trade receivables | 40 | €18,054 | €29,260 | +€11,206 | +62.1% |
| Other amounts receivable | 41 | €6,326 | €15,438 | +€9,112 | +144.0% |
| Cash at bank and in hand | 54/58 | €30,707 | €17,632 | -€13,075 | -42.6% |
| Deferred charges and accrued income | 490/1 | €2,085 | €353 | -€1,732 | -83.1% |
| Total equity and liabilities | 10/49 | €157,288 | €174,529 | +€17,241 | +11.0% |
| Equity | 10/15 | €80,701 | €87,500 | +€6,799 | +8.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,701 | €72,500 | +€6,799 | +10.3% |
| Amounts payable | 17/49 | €76,588 | €87,030 | +€10,442 | +13.6% |
| Amounts payable after more than one year | 17 | €20,822 | - | -€20,822 | |
| Financial debts | 170/4 | €20,822 | - | -€20,822 | |
| Amounts payable within one year | 42/48 | €55,766 | €87,030 | +€31,264 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €16,527 | €4,650 | -€11,876 | -71.9% |
| Trade debts | 44 | €8,063 | €55,644 | +€47,581 | +590.1% |
| Suppliers | 440/4 | €8,063 | €55,644 | +€47,581 | +590.1% |
| Taxes, remuneration and social security | 45 | - | €7,222 | +€7,222 | |
| Taxes | 450/3 | - | €701 | +€701 | |
| Remuneration and social security | 454/9 | - | €6,521 | +€6,521 | |
| Other amounts payable | 47/48 | €31,176 | €19,513 | -€11,663 | -37.4% |
| Non-recurring operating income | 76A | €9,631 | - | -€9,631 | |
| Remuneration, social security and pensions | 62 | €31,094 | €94,811 | +€63,716 | +204.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,904 | €12,040 | -€1,864 | -13.4% |
| Other operating charges | 640/8 | €963 | €1,447 | +€483 | +50.2% |
| Non-recurring operating charges | 66A | - | €5,450 | +€5,450 | |
| Gross operating margin | 9900 | €66,039 | €117,669 | +€51,630 | +78.2% |
| Operating profit (loss) | 9901 | €20,077 | €3,921 | -€16,156 | -80.5% |
| Financial income | 75/76B | €258 | €5,110 | +€4,852 | +1883.3% |
| Recurring financial income | 75 | €258 | €5,110 | +€4,852 | +1883.3% |
| Financial charges | 65/66B | €2,146 | €2,232 | +€87 | +4.0% |
| Recurring financial charges | 65 | €2,146 | €2,232 | +€87 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €18,189 | €6,799 | -€11,390 | -62.6% |
| Income taxes | 67/77 | €10,186 | - | -€10,186 | |
| Profit (loss) for the period | 9904 | €8,003 | €6,799 | -€1,204 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,003 | €6,799 | -€1,204 | -15.0% |
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.