Henno Chauffage: what changed
Henno Chauffage
Largest movements
- Tangible fixed assets -€14,432
down €14,432 (-36.5%), from €39,505 to €25,072
- Cash -€11,231
down €11,231 (-71.2%), from €15,785 to €4,553
mainly Tax, wage and social debts (-€13,286) and Other debts (-€11,383)
- Receivables within one year +€4,706
up €4,706 (+86.0%), from €5,473 to €10,179
of which Trade receivables: +€6,934
- Deferred charges and accrued income -€2,101
down €2,101 (-80.9%), from €2,597 to €496
- Tax, wage and social debts -€13,286
down €13,286 (-72.2%), from €18,405 to €5,118
of which Remuneration and social security: -€15,960
- Other debts -€11,383
down €11,383 (-93.2%), from €12,212 to €829
- Debts after one year -€9,514
down €9,514 (-47.0%), from €20,229 to €10,716
- Profit (loss) carried forward +€5,435
no longer reported in 2025 (was -€5,435)
- Reserves +€3,300
up €3,300 (+177%), from €1,860 to €5,160
of which Distributable reserves: +€3,300
- Staff costs -€21,913
down €21,913 (-99.6%), from €21,991 to €78
- Taxes +€3,665
up €3,665, from €0 to €3,665
- Depreciation -€3,102
down €3,102 (-21.4%), from €14,512 to €11,410
- Gross operating margin +€2,288
up €2,288 (+8.9%), from €25,578 to €27,865
- Other operating charges +€1,649
up €1,649 (+172%), from €960 to €2,609
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,539 | €40,480 | -€23,059 | -36.3% |
| Fixed assets | 21/28 | €39,685 | €25,252 | -€14,432 | -36.4% |
| Tangible fixed assets | 22/27 | €39,505 | €25,072 | -€14,432 | -36.5% |
| Furniture and vehicles | 24 | €39,505 | €25,072 | -€14,432 | -36.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €23,854 | €15,228 | -€8,626 | -36.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,473 | €10,179 | +€4,706 | +86.0% |
| Trade receivables | 40 | €3,174 | €10,108 | +€6,934 | +218% |
| Other amounts receivable | 41 | €2,299 | €71 | -€2,228 | -96.9% |
| Cash at bank and in hand | 54/58 | €15,785 | €4,553 | -€11,231 | -71.2% |
| Deferred charges and accrued income | 490/1 | €2,597 | €496 | -€2,101 | -80.9% |
| Total equity and liabilities | 10/49 | €63,539 | €40,480 | -€23,059 | -36.3% |
| Equity | 10/15 | €2,625 | €11,360 | +€8,735 | +333% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,160 | +€3,300 | +177% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €3,300 | +€3,300 | |
| Profit (loss) carried forward | 14 | -€5,435 | - | +€5,435 | |
| Amounts payable | 17/49 | €60,913 | €29,120 | -€31,793 | -52.2% |
| Amounts payable after more than one year | 17 | €20,229 | €10,716 | -€9,514 | -47.0% |
| Financial debts | 170/4 | €20,229 | €10,716 | -€9,514 | -47.0% |
| Amounts payable within one year | 42/48 | €40,684 | €18,404 | -€22,279 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €9,165 | €9,514 | +€349 | +3.8% |
| Trade debts | 44 | €902 | €2,943 | +€2,041 | +226% |
| Suppliers | 440/4 | €902 | €2,943 | +€2,041 | +226% |
| Taxes, remuneration and social security | 45 | €18,405 | €5,118 | -€13,286 | -72.2% |
| Taxes | 450/3 | €2,444 | €5,118 | +€2,674 | +109% |
| Remuneration and social security | 454/9 | €15,960 | - | -€15,960 | |
| Other amounts payable | 47/48 | €12,212 | €829 | -€11,383 | -93.2% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €21,991 | €78 | -€21,913 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,512 | €11,410 | -€3,102 | -21.4% |
| Other operating charges | 640/8 | €960 | €2,609 | +€1,649 | +172% |
| Gross operating margin | 9900 | €25,578 | €27,865 | +€2,288 | +8.9% |
| Operating profit (loss) | 9901 | -€11,885 | €13,768 | +€25,653 | |
| Financial income | 75/76B | €118 | €46 | -€71 | -60.5% |
| Recurring financial income | 75 | €118 | €46 | -€71 | -60.5% |
| Financial charges | 65/66B | €1,611 | €1,416 | -€196 | -12.2% |
| Recurring financial charges | 65 | €1,611 | €1,416 | -€196 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,379 | €12,399 | +€25,778 | |
| Income taxes | 67/77 | €0 | €3,665 | +€3,665 | |
| Profit (loss) for the period | 9904 | -€13,379 | €8,735 | +€22,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,379 | €8,735 | +€22,113 |
Next steps
Calculation and sources
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 3 November 2026 via checked.be.