DPS CHAUFFAGISTE: 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.
DPS CHAUFFAGISTE
Largest movements
- Cash +€49,541
up €49,541 (+1,024%), from €4,837 to €54,378
mainly Net result for the year (+€53,420) and Trade debts (+€27,075)
- Receivables within one year +€7,126
up €7,126 (+22.4%), from €31,876 to €39,002
of which Trade receivables: +€36,648
- Stocks and contracts -€2,931
down €2,931 (-59.2%), from €4,951 to €2,020
- Deferred charges and accrued income +€1,707
new in 2025: €1,707
- Tangible fixed assets +€1,138
new in 2025: €1,138
- Trade debts +€27,075
up €27,075 (+1,358%), from €1,993 to €29,068
- Profit (loss) carried forward +€18,420
up €18,420 (+622%), from €2,959 to €21,380
- Other debts +€10,000
up €10,000 (+40.0%), from €25,000 to €35,000
- Advances received +€1,087
up €1,087 (+10.6%), from €10,212 to €11,299
- Gross operating margin +€25,656
up €25,656 (+87.8%), from €29,225 to €54,881
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 | €41,665 | €98,247 | +€56,582 | +136% |
| Fixed assets | 21/28 | - | €1,138 | +€1,138 | |
| Tangible fixed assets | 22/27 | - | €1,138 | +€1,138 | |
| Furniture and vehicles | 24 | - | €1,138 | +€1,138 | |
| Current assets | 29/58 | €41,665 | €97,108 | +€55,444 | +133% |
| Stocks and contracts in progress | 3 | €4,951 | €2,020 | -€2,931 | -59.2% |
| Stocks | 30/36 | €4,951 | €2,020 | -€2,931 | -59.2% |
| Amounts receivable within one year | 40/41 | €31,876 | €39,002 | +€7,126 | +22.4% |
| Trade receivables | 40 | €2,081 | €38,729 | +€36,648 | +1,761% |
| Other amounts receivable | 41 | €29,795 | €273 | -€29,522 | -99.1% |
| Cash at bank and in hand | 54/58 | €4,837 | €54,378 | +€49,541 | +1,024% |
| Deferred charges and accrued income | 490/1 | - | €1,707 | +€1,707 | |
| Total equity and liabilities | 10/49 | €41,665 | €98,247 | +€56,582 | +136% |
| Equity | 10/15 | €4,459 | €22,880 | +€18,420 | +413% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,959 | €21,380 | +€18,420 | +622% |
| Amounts payable | 17/49 | €37,205 | €75,367 | +€38,162 | +103% |
| Amounts payable within one year | 42/48 | €37,205 | €75,367 | +€38,162 | +103% |
| Trade debts | 44 | €1,993 | €29,068 | +€27,075 | +1,358% |
| Suppliers | 440/4 | €1,993 | €29,068 | +€27,075 | +1,358% |
| Advances received on contracts in progress | 46 | €10,212 | €11,299 | +€1,087 | +10.6% |
| Other amounts payable | 47/48 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €456 | +€456 | |
| Other operating charges | 640/8 | €1,249 | €844 | -€405 | -32.4% |
| Gross operating margin | 9900 | €29,225 | €54,881 | +€25,656 | +87.8% |
| Operating profit (loss) | 9901 | €27,976 | €53,581 | +€25,605 | +91.5% |
| Financial income | 75/76B | €0 | €12 | +€12 | +122,400% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +122,400% |
| Financial charges | 65/66B | €17 | €173 | +€156 | +940% |
| Recurring financial charges | 65 | €17 | €173 | +€156 | +940% |
| Profit (loss) for the period before taxes | 9903 | €27,959 | €53,420 | +€25,461 | +91.1% |
| Profit (loss) for the period | 9904 | €27,959 | €53,420 | +€25,461 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,959 | €53,420 | +€25,461 | +91.1% |
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 29 October 2026 via checked.be.