DIRECT 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.
DIRECT CHAUFFAGE
Largest movements
- Receivables within one year +€11,853
up €11,853 (+105.3%), from €11,256 to €23,109
of which Trade receivables: +€9,835
- Stocks and contracts +€3,500
up €3,500 (+21.4%), from €16,350 to €19,850
- Deferred charges and accrued income +€921
new in 2024: €921
- Advances received +€11,584
new in 2024: €11,584
- Trade debts +€6,157
up €6,157 (+114.8%), from €5,364 to €11,521
- Tax, wage and social debts -€1,790
down €1,790 (-70.3%), from €2,547 to €757
- Profit (loss) carried forward +€654
up €654 (+5.7%), from €11,418 to €12,073
- Other debts -€644
down €644 (-38.7%), from €1,665 to €1,021
- Gross operating margin +€3,541
up €3,541 (+206.8%), from €1,712 to €5,253
- Taxes +€1,418
up €1,418 (+117.3%), from €1,209 to €2,627
- Staff costs +€998
up €998 (+30.4%), from €3,282 to €4,280
- Other operating charges +€715
up €715 (+67.2%), from €1,063 to €1,778
- Financial income -€63
down €63 (-1.5%), from €4,150 to €4,087
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.
Cash bridge derived
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 | €33,811 | €49,772 | +€15,961 | +47.2% |
| Fixed assets | 21/28 | €1,658 | €1,658 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,658 | €1,658 | = | 0.0% |
| Current assets | 29/58 | €32,153 | €48,114 | +€15,961 | +49.6% |
| Stocks and contracts in progress | 3 | €16,350 | €19,850 | +€3,500 | +21.4% |
| Stocks | 30/36 | €16,350 | €19,850 | +€3,500 | +21.4% |
| Amounts receivable within one year | 40/41 | €11,256 | €23,109 | +€11,853 | +105.3% |
| Trade receivables | 40 | €8,165 | €18,000 | +€9,835 | +120.4% |
| Other amounts receivable | 41 | €3,091 | €5,109 | +€2,018 | +65.3% |
| Cash at bank and in hand | 54/58 | €4,546 | €4,233 | -€313 | -6.9% |
| Deferred charges and accrued income | 490/1 | - | €921 | +€921 | |
| Total equity and liabilities | 10/49 | €33,811 | €49,772 | +€15,961 | +47.2% |
| Equity | 10/15 | €24,234 | €24,889 | +€654 | +2.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €216 | €216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €216 | €216 | = | 0.0% |
| Other | 1319 | €216 | €216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,418 | €12,073 | +€654 | +5.7% |
| Amounts payable | 17/49 | €9,576 | €24,883 | +€15,307 | +159.8% |
| Amounts payable within one year | 42/48 | €9,576 | €24,883 | +€15,307 | +159.8% |
| Trade debts | 44 | €5,364 | €11,521 | +€6,157 | +114.8% |
| Suppliers | 440/4 | €5,364 | €11,521 | +€6,157 | +114.8% |
| Advances received on contracts in progress | 46 | - | €11,584 | +€11,584 | |
| Taxes, remuneration and social security | 45 | €2,547 | €757 | -€1,790 | -70.3% |
| Taxes | 450/3 | €2,547 | €757 | -€1,790 | -70.3% |
| Other amounts payable | 47/48 | €1,665 | €1,021 | -€644 | -38.7% |
| Remuneration, social security and pensions | 62 | €3,282 | €4,280 | +€998 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | -€0 | |
| Other operating charges | 640/8 | €1,063 | €1,778 | +€715 | +67.2% |
| Gross operating margin | 9900 | €1,712 | €5,253 | +€3,541 | +206.8% |
| Operating profit (loss) | 9901 | -€2,634 | -€805 | +€1,829 | +69.4% |
| Financial income | 75/76B | €4,150 | €4,087 | -€63 | -1.5% |
| Recurring financial income | 75 | €4,150 | €4,087 | -€63 | -1.5% |
| Financial charges | 65/66B | €2 | €1 | -€1 | -62.9% |
| Recurring financial charges | 65 | €2 | €1 | -€1 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €1,515 | €3,281 | +€1,767 | +116.6% |
| Income taxes | 67/77 | €1,209 | €2,627 | +€1,418 | +117.3% |
| Profit (loss) for the period | 9904 | €306 | €654 | +€349 | +114.0% |
| Profit (loss) for the period to be appropriated | 9905 | €306 | €654 | +€349 | +114.0% |
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 9 October 2026 via checked.be.