EAU-CHAUD: what changed
Two fiscal 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.
EAU-CHAUD
Largest movements
- Cash -€5,814
down €5,814 (-68.3%), from €8,508 to €2,695
mainly Advances received (-€7,242) and Receivables within one year (-€2,795)
- Receivables within one year +€2,795
up €2,795 (+32.4%), from €8,618 to €11,414
of which Other amounts receivable: +€5,329
- Deferred charges and accrued income +€2,014
new in 2025: €2,014
- Tangible fixed assets -€1,682
down €1,682 (-43.5%), from €3,872 to €2,190
- Advances received -€7,242
down €7,242 (-87.9%), from €8,242 to €1,000
- Profit (loss) carried forward +€2,412
up €2,412 (+43.0%), from -€5,611 to -€3,199
- Trade debts +€1,962
up €1,962 (+29.9%), from €6,550 to €8,511
- Gross operating margin +€7,846
up €7,846, from -€3,390 to €4,455
- Financial charges -€158
down €158 (-36.9%), from €427 to €269
- Depreciation +€155
up €155 (+9.1%), from €1,709 to €1,864
- Financial income +€90
up €90 (+149800.0%), from €0 to €90
- Other operating charges -€85
no longer reported in 2025 (was €85)
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.
Cash bridge derived
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 | €21,180 | €18,312 | -€2,868 | -13.5% |
| Formation expenses | 20 | €182 | - | -€182 | |
| Fixed assets | 21/28 | €3,872 | €2,190 | -€1,682 | -43.5% |
| Tangible fixed assets | 22/27 | €3,872 | €2,190 | -€1,682 | -43.5% |
| Furniture and vehicles | 24 | €3,872 | €2,190 | -€1,682 | -43.5% |
| Current assets | 29/58 | €17,126 | €16,122 | -€1,004 | -5.9% |
| Amounts receivable within one year | 40/41 | €8,618 | €11,414 | +€2,795 | +32.4% |
| Trade receivables | 40 | €7,335 | €4,801 | -€2,534 | -34.5% |
| Other amounts receivable | 41 | €1,283 | €6,612 | +€5,329 | +415.4% |
| Cash at bank and in hand | 54/58 | €8,508 | €2,695 | -€5,814 | -68.3% |
| Deferred charges and accrued income | 490/1 | - | €2,014 | +€2,014 | |
| Total equity and liabilities | 10/49 | €21,180 | €18,312 | -€2,868 | -13.5% |
| Equity | 10/15 | €6,389 | €8,801 | +€2,412 | +37.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,611 | -€3,199 | +€2,412 | +43.0% |
| Amounts payable | 17/49 | €14,792 | €9,511 | -€5,280 | -35.7% |
| Amounts payable within one year | 42/48 | €14,792 | €9,511 | -€5,280 | -35.7% |
| Trade debts | 44 | €6,550 | €8,511 | +€1,962 | +29.9% |
| Suppliers | 440/4 | €6,550 | €8,511 | +€1,962 | +29.9% |
| Advances received on contracts in progress | 46 | €8,242 | €1,000 | -€7,242 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,709 | €1,864 | +€155 | +9.1% |
| Other operating charges | 640/8 | €85 | - | -€85 | |
| Gross operating margin | 9900 | -€3,390 | €4,455 | +€7,846 | |
| Operating profit (loss) | 9901 | -€5,185 | €2,591 | +€7,776 | |
| Financial income | 75/76B | €0 | €90 | +€90 | +149800.0% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +149800.0% |
| Financial charges | 65/66B | €427 | €269 | -€158 | -36.9% |
| Recurring financial charges | 65 | €427 | €269 | -€158 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,611 | €2,412 | +€8,023 | |
| Profit (loss) for the period | 9904 | -€5,611 | €2,412 | +€8,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,611 | €2,412 | +€8,023 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.