IAC CHAUFFAGE: 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.
IAC CHAUFFAGE
Largest movements
- Tangible fixed assets +€24,094
up €24,094 (+132%), from €18,313 to €42,408
of which Furniture and vehicles: +€24,555
- Cash +€11,821
up €11,821 (+145%), from €8,149 to €19,969
mainly Net result for the year (+€25,667) and Tax, wage and social debts (+€12,157)
- Receivables within one year +€4,537
up €4,537 (+131%), from €3,471 to €8,008
of which Other amounts receivable: +€4,141
- Deferred charges and accrued income +€1,117
new in 2025: €1,117
- Profit (loss) carried forward +€25,667
up €25,667 (+111%), from €23,121 to €48,789
- Tax, wage and social debts +€12,157
up €12,157 (+30,084%), from €40 to €12,197
- Trade debts +€3,757
up €3,757 (+213%), from €1,760 to €5,517
- Turnover -€31,566
no longer reported in 2025 (was €31,566)
- Gross operating margin +€21,403
up €21,403 (+92.4%), from €23,162 to €44,564
- Taxes +€12,197
new in 2025: €12,197
- Purchases and services -€8,405
no longer reported in 2025 (was €8,405)
- Depreciation +€5,481
up €5,481 (+160,731%), from €3 to €5,484
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 | €29,933 | €71,503 | +€41,570 | +139% |
| Fixed assets | 21/28 | €18,313 | €42,408 | +€24,094 | +132% |
| Tangible fixed assets | 22/27 | €18,313 | €42,408 | +€24,094 | +132% |
| Plant, machinery and equipment | 23 | €2,301 | €1,841 | -€460 | -20.0% |
| Furniture and vehicles | 24 | €16,012 | €40,567 | +€24,555 | +153% |
| Current assets | 29/58 | €11,620 | €29,095 | +€17,475 | +150% |
| Amounts receivable within one year | 40/41 | €3,471 | €8,008 | +€4,537 | +131% |
| Trade receivables | 40 | - | €396 | +€396 | |
| Other amounts receivable | 41 | €3,471 | €7,612 | +€4,141 | +119% |
| Cash at bank and in hand | 54/58 | €8,149 | €19,969 | +€11,821 | +145% |
| Deferred charges and accrued income | 490/1 | - | €1,117 | +€1,117 | |
| Total equity and liabilities | 10/49 | €29,933 | €71,503 | +€41,570 | +139% |
| Equity | 10/15 | €28,121 | €53,789 | +€25,667 | +91.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,121 | €48,789 | +€25,667 | +111% |
| Amounts payable | 17/49 | €1,812 | €17,714 | +€15,902 | +878% |
| Amounts payable within one year | 42/48 | €1,812 | €17,714 | +€15,902 | +878% |
| Trade debts | 44 | €1,760 | €5,517 | +€3,757 | +213% |
| Suppliers | 440/4 | €1,760 | €5,517 | +€3,757 | +213% |
| Taxes, remuneration and social security | 45 | €40 | €12,197 | +€12,157 | +30,084% |
| Taxes | 450/3 | €40 | €12,197 | +€12,157 | +30,084% |
| Other amounts payable | 47/48 | €11 | - | -€11 | |
| Turnover | 70 | €31,566 | - | -€31,566 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,405 | - | -€8,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €5,484 | +€5,481 | +160,731% |
| Other operating charges | 640/8 | - | €1,170 | +€1,170 | |
| Gross operating margin | 9900 | €23,162 | €44,564 | +€21,403 | +92.4% |
| Operating profit (loss) | 9901 | €23,158 | €37,910 | +€14,751 | +63.7% |
| Financial charges | 65/66B | €37 | €45 | +€8 | +21.6% |
| Recurring financial charges | 65 | €37 | €45 | +€8 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €23,121 | €37,865 | +€14,743 | +63.8% |
| Income taxes | 67/77 | - | €12,197 | +€12,197 | |
| Profit (loss) for the period | 9904 | €23,121 | €25,667 | +€2,546 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,121 | €25,667 | +€2,546 | +11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.