DM 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.
DM CHAUFFAGE
Largest movements
- Deferred charges and accrued income +€7,445
up €7,445 (+527%), from €1,413 to €8,858
- Receivables within one year -€4,603
down €4,603 (-12.3%), from €37,414 to €32,811
of which Other amounts receivable: -€5,325
- Cash -€4,303
no longer reported in 2025 (was €4,303)
mainly Trade debts (-€29,512) and Deferred charges and accrued income (-€7,445)
- Tangible fixed assets +€2,893
up €2,893 (+254%), from €1,137 to €4,030
- Trade debts -€29,512
down €29,512 (-76.6%), from €38,508 to €8,996
- Short-term financial debts +€17,249
new in 2025: €17,249
- Profit (loss) carried forward +€11,266
up €11,266 (+26.1%), from -€43,085 to -€31,819
- Tax, wage and social debts +€2,231
up €2,231 (+70.5%), from €3,165 to €5,396
of which Remuneration and social security: +€1,804
- Gross operating margin +€15,953
up €15,953 (+624%), from €2,555 to €18,509
- Other operating charges -€8,247
down €8,247 (-71.1%), from €11,594 to €3,347
- Financial charges -€2,411
down €2,411 (-47.7%), from €5,058 to €2,647
of which Non-recurring financial charges: -€2,594
- Depreciation +€774
up €774 (+239%), from €324 to €1,098
- Financial income -€489
down €489 (-99.9%), from €490 to €1
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 | €45,122 | €46,554 | +€1,432 | +3.2% |
| Fixed assets | 21/28 | €1,992 | €4,885 | +€2,893 | +145% |
| Tangible fixed assets | 22/27 | €1,137 | €4,030 | +€2,893 | +254% |
| Furniture and vehicles | 24 | €1,137 | €4,030 | +€2,893 | +254% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €43,131 | €41,670 | -€1,461 | -3.4% |
| Amounts receivable within one year | 40/41 | €37,414 | €32,811 | -€4,603 | -12.3% |
| Trade receivables | 40 | €29,431 | €30,152 | +€722 | +2.5% |
| Other amounts receivable | 41 | €7,984 | €2,659 | -€5,325 | -66.7% |
| Cash at bank and in hand | 54/58 | €4,303 | - | -€4,303 | |
| Deferred charges and accrued income | 490/1 | €1,413 | €8,858 | +€7,445 | +527% |
| Total equity and liabilities | 10/49 | €45,122 | €46,554 | +€1,432 | +3.2% |
| Equity | 10/15 | -€22,185 | -€10,919 | +€11,266 | +50.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,085 | -€31,819 | +€11,266 | +26.1% |
| Amounts payable | 17/49 | €67,308 | €57,474 | -€9,834 | -14.6% |
| Amounts payable within one year | 42/48 | €67,308 | €57,474 | -€9,834 | -14.6% |
| Financial debts | 43 | - | €17,249 | +€17,249 | |
| Credit institutions | 430/8 | - | €17,249 | +€17,249 | |
| Trade debts | 44 | €38,508 | €8,996 | -€29,512 | -76.6% |
| Suppliers | 440/4 | €38,508 | €8,996 | -€29,512 | -76.6% |
| Taxes, remuneration and social security | 45 | €3,165 | €5,396 | +€2,231 | +70.5% |
| Taxes | 450/3 | €894 | €1,321 | +€427 | +47.8% |
| Remuneration and social security | 454/9 | €2,271 | €4,074 | +€1,804 | +79.5% |
| Other amounts payable | 47/48 | €25,635 | €25,833 | +€198 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | €1,098 | +€774 | +239% |
| Other operating charges | 640/8 | €11,594 | €3,347 | -€8,247 | -71.1% |
| Gross operating margin | 9900 | €2,555 | €18,509 | +€15,953 | +624% |
| Operating profit (loss) | 9901 | -€9,362 | €14,064 | +€23,427 | |
| Financial income | 75/76B | €490 | €1 | -€489 | -99.9% |
| Recurring financial income | 75 | €490 | €1 | -€489 | -99.9% |
| Financial charges | 65/66B | €5,058 | €2,647 | -€2,411 | -47.7% |
| Recurring financial charges | 65 | €2,464 | €2,647 | +€183 | +7.4% |
| Non-recurring financial charges | 66B | €2,594 | - | -€2,594 | |
| Profit (loss) for the period before taxes | 9903 | -€13,930 | €11,418 | +€25,349 | |
| Income taxes | 67/77 | €25 | €152 | +€127 | +505% |
| Profit (loss) for the period | 9904 | -€13,955 | €11,266 | +€25,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,955 | €11,266 | +€25,221 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.