DRL 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.
DRL Chauffage
Largest movements
- Receivables within one year +€19,390
up €19,390 (+79.5%), from €24,386 to €43,777
of which Trade receivables: +€19,809
- Deferred charges and accrued income +€5,478
up €5,478 (+159%), from €3,448 to €8,926
- Tangible fixed assets -€5,051
down €5,051 (-12.0%), from €42,028 to €36,977
of which Furniture and vehicles: -€8,414
- Stocks and contracts -€4,814
down €4,814 (-66.9%), from €7,200 to €2,386
of which Contracts in progress: -€5,114
- Profit (loss) carried forward +€15,101
up €15,101, from -€8,691 to €6,410
- Debts after one year -€11,612
down €11,612 (-47.7%), from €24,337 to €12,726
- Trade debts +€11,606
up €11,606 (+148%), from €7,824 to €19,430
- Other debts -€6,330
down €6,330 (-35.4%), from €17,882 to €11,552
- Tax, wage and social debts +€3,487
up €3,487 (+20,719%), from €17 to €3,504
of which Remuneration and social security: +€2,000
- Gross operating margin +€22,997
up €22,997 (+193%), from €11,936 to €34,934
- Depreciation +€4,172
up €4,172 (+63.1%), from €6,610 to €10,781
- Other operating charges +€4,083
up €4,083 (+412%), from €991 to €5,075
- Taxes +€2,065
up €2,065, from €0 to €2,065
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 | €78,597 | €93,660 | +€15,063 | +19.2% |
| Fixed assets | 21/28 | €42,028 | €36,977 | -€5,051 | -12.0% |
| Tangible fixed assets | 22/27 | €42,028 | €36,977 | -€5,051 | -12.0% |
| Land and buildings | 22 | €110 | €0 | -€110 | -100% |
| Plant, machinery and equipment | 23 | €1,181 | €753 | -€427 | -36.2% |
| Furniture and vehicles | 24 | €40,738 | €32,324 | -€8,414 | -20.7% |
| Leasing and similar rights | 25 | - | €3,900 | +€3,900 | |
| Current assets | 29/58 | €36,569 | €56,682 | +€20,114 | +55.0% |
| Stocks and contracts in progress | 3 | €7,200 | €2,386 | -€4,814 | -66.9% |
| Stocks | 30/36 | €1,200 | €1,500 | +€300 | +25.0% |
| Contracts in progress | 37 | €6,000 | €886 | -€5,114 | -85.2% |
| Amounts receivable within one year | 40/41 | €24,386 | €43,777 | +€19,390 | +79.5% |
| Trade receivables | 40 | €20,236 | €40,046 | +€19,809 | +97.9% |
| Other amounts receivable | 41 | €4,150 | €3,731 | -€419 | -10.1% |
| Cash at bank and in hand | 54/58 | €1,534 | €1,594 | +€60 | +3.9% |
| Deferred charges and accrued income | 490/1 | €3,448 | €8,926 | +€5,478 | +159% |
| Total equity and liabilities | 10/49 | €78,597 | €93,660 | +€15,063 | +19.2% |
| Equity | 10/15 | €11,769 | €26,870 | +€15,101 | +128% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,691 | €6,410 | +€15,101 | |
| Provisions and deferred taxes | 16 | €16,050 | €16,050 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,050 | €16,050 | = | 0.0% |
| Other liabilities and charges | 164/5 | €16,050 | €16,050 | = | 0.0% |
| Amounts payable | 17/49 | €50,778 | €50,740 | -€38 | -0.1% |
| Amounts payable after more than one year | 17 | €24,337 | €12,726 | -€11,612 | -47.7% |
| Financial debts | 170/4 | €24,337 | €12,726 | -€11,612 | -47.7% |
| Amounts payable within one year | 42/48 | €25,723 | €36,972 | +€11,249 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,486 | +€2,486 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,824 | €19,430 | +€11,606 | +148% |
| Suppliers | 440/4 | €7,824 | €19,430 | +€11,606 | +148% |
| Taxes, remuneration and social security | 45 | €17 | €3,504 | +€3,487 | +20,719% |
| Taxes | 450/3 | €17 | €1,504 | +€1,487 | +8,836% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €17,882 | €11,552 | -€6,330 | -35.4% |
| Accrued charges and deferred income | 492/3 | €718 | €1,042 | +€324 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,610 | €10,781 | +€4,172 | +63.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €991 | €5,075 | +€4,083 | +412% |
| Non-recurring operating charges | 66A | €381 | €0 | -€381 | -100% |
| Gross operating margin | 9900 | €11,936 | €34,934 | +€22,997 | +193% |
| Operating profit (loss) | 9901 | €3,954 | €19,078 | +€15,123 | +382% |
| Financial income | 75/76B | €108 | €304 | +€197 | +183% |
| Recurring financial income | 75 | €108 | €304 | +€197 | +183% |
| Financial charges | 65/66B | €2,464 | €2,216 | -€248 | -10.1% |
| Recurring financial charges | 65 | €2,464 | €2,216 | -€248 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,598 | €17,166 | +€15,567 | +974% |
| Income taxes | 67/77 | €0 | €2,065 | +€2,065 | |
| Profit (loss) for the period | 9904 | €1,598 | €15,101 | +€13,503 | +845% |
| Profit (loss) for the period to be appropriated | 9905 | €1,598 | €15,101 | +€13,503 | +845% |
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 28 October 2026 via checked.be.