DVB CHAUFFAGE-SANITAIRE: 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.
DVB CHAUFFAGE-SANITAIRE
Largest movements
- Tangible fixed assets -€4,455
down €4,455 (-13.9%), from €32,062 to €27,607
of which Furniture and vehicles: -€6,489
- Receivables within one year -€1,732
down €1,732 (-3.9%), from €44,828 to €43,097
of which Other amounts receivable: -€25,630
- Debts after one year -€22,662
down €22,662 (-62.3%), from €36,392 to €13,729
of which Other amounts payable: -€15,829
- Other debts +€15,546
up €15,546 (+417%), from €3,724 to €19,270
- Tax, wage and social debts +€15,298
up €15,298 (+182%), from €8,403 to €23,701
of which Taxes: +€12,238
- Profit (loss) carried forward -€11,961
down €11,961 (-52.6%), from €22,734 to €10,773
- Trade debts -€7,988
no longer reported in 2024 (was €7,988)
- Taxes +€27,686
up €27,686 (+598%), from €4,633 to €32,318
- Other operating charges -€7,763
down €7,763 (-96.0%), from €8,085 to €322
- Depreciation +€5,328
up €5,328 (+307%), from €1,735 to €7,063
- Financial charges +€4,456
up €4,456 (+643%), from €693 to €5,149
- Gross operating margin +€3,244
up €3,244 (+10.9%), from €29,634 to €32,879
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.
Derived cash bridge
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 | €88,649 | €81,896 | -€6,753 | -7.6% |
| Fixed assets | 21/28 | €32,062 | €27,607 | -€4,455 | -13.9% |
| Tangible fixed assets | 22/27 | €32,062 | €27,607 | -€4,455 | -13.9% |
| Plant, machinery and equipment | 23 | €1,239 | €3,273 | +€2,034 | +164% |
| Furniture and vehicles | 24 | €30,823 | €24,334 | -€6,489 | -21.1% |
| Current assets | 29/58 | €56,587 | €54,289 | -€2,298 | -4.1% |
| Amounts receivable within one year | 40/41 | €44,828 | €43,097 | -€1,732 | -3.9% |
| Trade receivables | 40 | €18,948 | €42,847 | +€23,898 | +126% |
| Other amounts receivable | 41 | €25,880 | €250 | -€25,630 | -99.0% |
| Cash at bank and in hand | 54/58 | €10,737 | €10,346 | -€391 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,022 | €847 | -€175 | -17.1% |
| Total equity and liabilities | 10/49 | €88,649 | €81,896 | -€6,753 | -7.6% |
| Equity | 10/15 | €25,734 | €13,773 | -€11,961 | -46.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,734 | €10,773 | -€11,961 | -52.6% |
| Amounts payable | 17/49 | €62,915 | €68,123 | +€5,208 | +8.3% |
| Amounts payable after more than one year | 17 | €36,392 | €13,729 | -€22,662 | -62.3% |
| Financial debts | 170/4 | €20,563 | €13,729 | -€6,834 | -33.2% |
| Other amounts payable | 178/9 | €15,829 | - | -€15,829 | |
| Amounts payable within one year | 42/48 | €26,524 | €54,394 | +€27,870 | +105% |
| Current portion of amounts payable after more than one year | 42 | €6,408 | €6,834 | +€426 | +6.6% |
| Trade debts | 44 | €7,988 | - | -€7,988 | |
| Suppliers | 440/4 | €7,988 | - | -€7,988 | |
| Advances received on contracts in progress | 46 | - | €4,589 | +€4,589 | |
| Taxes, remuneration and social security | 45 | €8,403 | €23,701 | +€15,298 | +182% |
| Taxes | 450/3 | €5,403 | €17,641 | +€12,238 | +226% |
| Remuneration and social security | 454/9 | €3,000 | €6,060 | +€3,060 | +102% |
| Other amounts payable | 47/48 | €3,724 | €19,270 | +€15,546 | +417% |
| Remuneration, social security and pensions | 62 | €438 | - | -€438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €7,063 | +€5,328 | +307% |
| Other operating charges | 640/8 | €8,085 | €322 | -€7,763 | -96.0% |
| Gross operating margin | 9900 | €29,634 | €32,879 | +€3,244 | +10.9% |
| Operating profit (loss) | 9901 | €19,376 | €25,493 | +€6,117 | +31.6% |
| Financial income | 75/76B | €230 | €13 | -€216 | -94.2% |
| Recurring financial income | 75 | €230 | €13 | -€216 | -94.2% |
| Financial charges | 65/66B | €693 | €5,149 | +€4,456 | +643% |
| Recurring financial charges | 65 | €693 | €5,149 | +€4,456 | +643% |
| Profit (loss) for the period before taxes | 9903 | €18,913 | €20,358 | +€1,445 | +7.6% |
| Income taxes | 67/77 | €4,633 | €32,318 | +€27,686 | +598% |
| Profit (loss) for the period | 9904 | €14,280 | -€11,961 | -€26,241 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,280 | -€11,961 | -€26,241 |
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 21 October 2026 via checked.be.