EHS VERWARMING: 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.
EHS VERWARMING
Largest movements
- Stocks and contracts -€106,602
down €106,602 (-81.8%), from €130,257 to €23,655
- Cash +€27,736
up €27,736 (+135%), from €20,611 to €48,347
mainly Stocks and contracts (+€106,602) and Net result for the year (+€40,306)
- Receivables within one year +€26,015
up €26,015 (+12.0%), from €216,466 to €242,481
of which Trade receivables: +€23,665
- Trade debts -€130,180
down €130,180 (-63.1%), from €206,217 to €76,036
- Reserves +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Advances received +€27,210
up €27,210 (+402%), from €6,765 to €33,975
- Tax, wage and social debts +€16,980
up €16,980 (+53.2%), from €31,921 to €48,901
of which Remuneration and social security: +€12,680
- Accrued charges and deferred income -€9,532
down €9,532 (-76.1%), from €12,532 to €3,000
- Gross operating margin +€61,324
up €61,324 (+21.5%), from €284,969 to €346,293
- Staff costs +€56,561
up €56,561 (+26.3%), from €214,888 to €271,449
- Taxes +€4,524
up €4,524 (+30.2%), from €14,987 to €19,511
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 | €390,104 | €333,581 | -€56,524 | -14.5% |
| Fixed assets | 21/28 | €22,771 | €19,098 | -€3,674 | -16.1% |
| Tangible fixed assets | 22/27 | €22,771 | €19,098 | -€3,674 | -16.1% |
| Plant, machinery and equipment | 23 | €4,424 | €5,774 | +€1,350 | +30.5% |
| Furniture and vehicles | 24 | €18,347 | €13,323 | -€5,023 | -27.4% |
| Current assets | 29/58 | €367,333 | €314,483 | -€52,850 | -14.4% |
| Stocks and contracts in progress | 3 | €130,257 | €23,655 | -€106,602 | -81.8% |
| Stocks | 30/36 | €130,257 | €23,655 | -€106,602 | -81.8% |
| Amounts receivable within one year | 40/41 | €216,466 | €242,481 | +€26,015 | +12.0% |
| Trade receivables | 40 | €182,818 | €206,483 | +€23,665 | +12.9% |
| Other amounts receivable | 41 | €33,648 | €35,997 | +€2,350 | +7.0% |
| Cash at bank and in hand | 54/58 | €20,611 | €48,347 | +€27,736 | +135% |
| Total equity and liabilities | 10/49 | €390,104 | €333,581 | -€56,524 | -14.5% |
| Equity | 10/15 | €126,293 | €166,598 | +€40,306 | +31.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Distributable reserves | 133 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Profit (loss) carried forward | 14 | €75,293 | €75,598 | +€306 | +0.4% |
| Amounts payable | 17/49 | €263,812 | €166,982 | -€96,830 | -36.7% |
| Amounts payable within one year | 42/48 | €251,280 | €163,982 | -€87,297 | -34.7% |
| Trade debts | 44 | €206,217 | €76,036 | -€130,180 | -63.1% |
| Suppliers | 440/4 | €206,217 | €76,036 | -€130,180 | -63.1% |
| Advances received on contracts in progress | 46 | €6,765 | €33,975 | +€27,210 | +402% |
| Taxes, remuneration and social security | 45 | €31,921 | €48,901 | +€16,980 | +53.2% |
| Taxes | 450/3 | €15,000 | €19,300 | +€4,300 | +28.7% |
| Remuneration and social security | 454/9 | €16,921 | €29,601 | +€12,680 | +74.9% |
| Other amounts payable | 47/48 | €6,376 | €5,070 | -€1,307 | -20.5% |
| Accrued charges and deferred income | 492/3 | €12,532 | €3,000 | -€9,532 | -76.1% |
| Remuneration, social security and pensions | 62 | €214,888 | €271,449 | +€56,561 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,129 | €6,818 | +€688 | +11.2% |
| Other operating charges | 640/8 | €2,795 | €4,914 | +€2,120 | +75.8% |
| Gross operating margin | 9900 | €284,969 | €346,293 | +€61,324 | +21.5% |
| Operating profit (loss) | 9901 | €61,157 | €63,112 | +€1,955 | +3.2% |
| Financial income | 75/76B | €7 | €177 | +€170 | +2,289% |
| Recurring financial income | 75 | €7 | €177 | +€170 | +2,289% |
| Financial charges | 65/66B | €1,433 | €3,473 | +€2,040 | +142% |
| Recurring financial charges | 65 | €1,433 | €3,473 | +€2,040 | +142% |
| Profit (loss) for the period before taxes | 9903 | €59,731 | €59,816 | +€85 | +0.1% |
| Income taxes | 67/77 | €14,987 | €19,511 | +€4,524 | +30.2% |
| Profit (loss) for the period | 9904 | €44,745 | €40,306 | -€4,439 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,745 | €40,306 | -€4,439 | -9.9% |
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 19 October 2026 via checked.be.