FTH Plomberie Chauffage: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FTH Plomberie Chauffage
Largest movements
- Receivables within one year +€26,244
up €26,244 (+84.1%), from €31,202 to €57,446
of which Trade receivables: +€39,989
- Tangible fixed assets -€2,649
down €2,649 (-30.4%), from €8,701 to €6,052
of which Furniture and vehicles: -€1,685
- Trade debts +€16,656
up €16,656 (+63.6%), from €26,189 to €42,845
- Profit (loss) carried forward +€11,402
up €11,402 (+56.8%), from -€20,068 to -€8,667
- Current portion of long-term debt -€9,711
down €9,711 (-98.0%), from €9,911 to €200
- Tax, wage and social debts +€4,516
up €4,516 (+77.6%), from €5,817 to €10,332
of which Remuneration and social security: +€4,242
- Advances received +€2,324
up €2,324 (+153%), from €1,517 to €3,841
- Gross operating margin +€25,427
up €25,427, from -€8,065 to €17,362
- Other operating charges -€1,836
down €1,836 (-62.5%), from €2,939 to €1,102
- Financial income +€1,456
up €1,456 (+418%), from €349 to €1,805
- Taxes -€1,000
down €1,000, from €500 to -€500
- Staff costs +€912
up €912 (+65.4%), from €1,393 to €2,305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,387 | €64,977 | +€23,590 | +57.0% |
| Fixed assets | 21/28 | €9,951 | €7,302 | -€2,649 | -26.6% |
| Tangible fixed assets | 22/27 | €8,701 | €6,052 | -€2,649 | -30.4% |
| Plant, machinery and equipment | 23 | €570 | €92 | -€478 | -83.9% |
| Furniture and vehicles | 24 | €6,931 | €5,246 | -€1,685 | -24.3% |
| Other tangible fixed assets | 26 | €1,201 | €714 | -€487 | -40.5% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €31,436 | €57,675 | +€26,239 | +83.5% |
| Amounts receivable within one year | 40/41 | €31,202 | €57,446 | +€26,244 | +84.1% |
| Trade receivables | 40 | €16,234 | €56,223 | +€39,989 | +246% |
| Other amounts receivable | 41 | €14,968 | €1,223 | -€13,745 | -91.8% |
| Deferred charges and accrued income | 490/1 | €234 | €229 | -€5 | -2.3% |
| Total equity and liabilities | 10/49 | €41,387 | €64,977 | +€23,590 | +57.0% |
| Equity | 10/15 | -€12,868 | -€1,467 | +€11,402 | +88.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,068 | -€8,667 | +€11,402 | +56.8% |
| Amounts payable | 17/49 | €54,256 | €66,444 | +€12,188 | +22.5% |
| Amounts payable after more than one year | 17 | €200 | €0 | -€200 | -100% |
| Financial debts | 170/4 | €200 | €0 | -€200 | -100% |
| Amounts payable within one year | 42/48 | €54,056 | €66,444 | +€12,388 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €9,911 | €200 | -€9,711 | -98.0% |
| Financial debts | 43 | €10,201 | €9,225 | -€976 | -9.6% |
| Credit institutions | 430/8 | €10,201 | €9,225 | -€976 | -9.6% |
| Trade debts | 44 | €26,189 | €42,845 | +€16,656 | +63.6% |
| Suppliers | 440/4 | €26,189 | €42,845 | +€16,656 | +63.6% |
| Advances received on contracts in progress | 46 | €1,517 | €3,841 | +€2,324 | +153% |
| Taxes, remuneration and social security | 45 | €5,817 | €10,332 | +€4,516 | +77.6% |
| Taxes | 450/3 | €5,596 | €5,870 | +€274 | +4.9% |
| Remuneration and social security | 454/9 | €220 | €4,462 | +€4,242 | +1,926% |
| Other amounts payable | 47/48 | €421 | €0 | -€421 | -100% |
| Remuneration, social security and pensions | 62 | €1,393 | €2,305 | +€912 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,474 | €2,649 | -€825 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,939 | €1,102 | -€1,836 | -62.5% |
| Gross operating margin | 9900 | -€8,065 | €17,362 | +€25,427 | |
| Operating profit (loss) | 9901 | -€15,872 | €11,305 | +€27,177 | |
| Financial income | 75/76B | €349 | €1,805 | +€1,456 | +418% |
| Recurring financial income | 75 | €349 | €1,805 | +€1,456 | +418% |
| Financial charges | 65/66B | €1,442 | €2,208 | +€765 | +53.1% |
| Recurring financial charges | 65 | €1,442 | €2,208 | +€765 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,966 | €10,902 | +€27,867 | |
| Income taxes | 67/77 | €500 | -€500 | -€1,000 | |
| Profit (loss) for the period | 9904 | -€17,466 | €11,402 | +€28,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,466 | €11,402 | +€28,867 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.