DC 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.
DC CHAUFFAGE
Largest movements
- Cash +€45,253
up €45,253 (+68.3%), from €66,271 to €111,525
mainly Net result for the year (+€45,400) and Trade debts (+€18,006)
- Tangible fixed assets -€11,896
down €11,896 (-18.9%), from €62,862 to €50,966
of which Leasing and similar rights: -€7,340
- Receivables within one year -€3,314
down €3,314 (-62.4%), from €5,307 to €1,994
of which Other amounts receivable: -€3,919
- Reserves +€35,000
up €35,000 (+172%), from €20,373 to €55,373
- Trade debts +€18,006
up €18,006 (+19,270%), from €93 to €18,099
- Debts after one year -€9,832
down €9,832 (-22.2%), from €44,312 to €34,480
- Current portion of long-term debt -€5,906
down €5,906 (-37.5%), from €15,738 to €9,832
- Contributions -€5,500
down €5,500 (-35.5%), from €15,500 to €10,000
- Gross operating margin +€46,744
up €46,744 (+124%), from €37,820 to €84,563
- Taxes +€14,418
up €14,418 (+235%), from €6,144 to €20,562
- Other operating charges -€3,662
down €3,662 (-66.2%), from €5,530 to €1,868
- Depreciation +€2,769
up €2,769 (+30.3%), from €9,127 to €11,896
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 | €140,111 | €170,759 | +€30,648 | +21.9% |
| Fixed assets | 21/28 | €62,862 | €50,966 | -€11,896 | -18.9% |
| Tangible fixed assets | 22/27 | €62,862 | €50,966 | -€11,896 | -18.9% |
| Land and buildings | 22 | €27,304 | €24,171 | -€3,133 | -11.5% |
| Plant, machinery and equipment | 23 | €2,250 | €1,169 | -€1,081 | -48.0% |
| Furniture and vehicles | 24 | €399 | €56 | -€343 | -86.0% |
| Leasing and similar rights | 25 | €32,910 | €25,570 | -€7,340 | -22.3% |
| Current assets | 29/58 | €77,248 | €119,793 | +€42,544 | +55.1% |
| Stocks and contracts in progress | 3 | €4,503 | €5,924 | +€1,421 | +31.6% |
| Stocks | 30/36 | €4,503 | €5,924 | +€1,421 | +31.6% |
| Amounts receivable within one year | 40/41 | €5,307 | €1,994 | -€3,314 | -62.4% |
| Trade receivables | 40 | €766 | €1,371 | +€606 | +79.1% |
| Other amounts receivable | 41 | €4,542 | €623 | -€3,919 | -86.3% |
| Cash at bank and in hand | 54/58 | €66,271 | €111,525 | +€45,253 | +68.3% |
| Deferred charges and accrued income | 490/1 | €1,166 | €350 | -€816 | -70.0% |
| Total equity and liabilities | 10/49 | €140,111 | €170,759 | +€30,648 | +21.9% |
| Equity | 10/15 | €70,444 | €100,944 | +€30,500 | +43.3% |
| Contributions | 10/11 | €15,500 | €10,000 | -€5,500 | -35.5% |
| Reserves | 13 | €20,373 | €55,373 | +€35,000 | +172% |
| Distributable reserves | 133 | €20,373 | €55,373 | +€35,000 | +172% |
| Profit (loss) carried forward | 14 | €34,571 | €35,572 | +€1,000 | +2.9% |
| Amounts payable | 17/49 | €69,666 | €69,814 | +€148 | +0.2% |
| Amounts payable after more than one year | 17 | €44,312 | €34,480 | -€9,832 | -22.2% |
| Financial debts | 170/4 | €44,312 | €34,480 | -€9,832 | -22.2% |
| Amounts payable within one year | 42/48 | €25,198 | €35,194 | +€9,996 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €15,738 | €9,832 | -€5,906 | -37.5% |
| Trade debts | 44 | €93 | €18,099 | +€18,006 | +19,270% |
| Suppliers | 440/4 | €93 | €18,099 | +€18,006 | +19,270% |
| Advances received on contracts in progress | 46 | €9,152 | €4,700 | -€4,452 | -48.6% |
| Taxes, remuneration and social security | 45 | €0 | €2,562 | +€2,562 | |
| Taxes | 450/3 | €0 | €2,562 | +€2,562 | |
| Other amounts payable | 47/48 | €214 | €0 | -€214 | -100% |
| Accrued charges and deferred income | 492/3 | €157 | €141 | -€16 | -10.0% |
| Non-recurring operating income | 76A | €3,780 | €6,000 | +€2,220 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,127 | €11,896 | +€2,769 | +30.3% |
| Other operating charges | 640/8 | €5,530 | €1,868 | -€3,662 | -66.2% |
| Non-recurring operating charges | 66A | - | €2,308 | +€2,308 | |
| Gross operating margin | 9900 | €37,820 | €84,563 | +€46,744 | +124% |
| Operating profit (loss) | 9901 | €23,162 | €68,490 | +€45,328 | +196% |
| Financial income | 75/76B | €29 | €19 | -€10 | -33.5% |
| Recurring financial income | 75 | €29 | €19 | -€10 | -33.5% |
| Financial charges | 65/66B | €3,080 | €2,547 | -€533 | -17.3% |
| Recurring financial charges | 65 | €3,080 | €2,547 | -€533 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €20,110 | €65,962 | +€45,852 | +228% |
| Income taxes | 67/77 | €6,144 | €20,562 | +€14,418 | +235% |
| Profit (loss) for the period | 9904 | €13,967 | €45,400 | +€31,434 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €13,967 | €45,400 | +€31,434 | +225% |
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 16 October 2026 via checked.be.