IB 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.
IB CHAUFFAGE
Largest movements
- Receivables within one year +€22,985
up €22,985 (+206%), from €11,173 to €34,158
of which Trade receivables: +€20,135
- Cash +€10,809
up €10,809 (+78.5%), from €13,763 to €24,572
mainly Other debts (+€30,147) and Net result for the year (+€27,340)
- Tangible fixed assets -€1,927
down €1,927 (-33.5%), from €5,749 to €3,822
of which Plant, machinery and equipment: -€1,206
- Financial fixed assets +€1,500
new in 2025: €1,500
- Other debts +€30,147
up €30,147 (+8,847%), from €341 to €30,488
- Tax, wage and social debts +€8,676
up €8,676 (+406%), from €2,136 to €10,812
of which Taxes: +€8,585
- Trade debts -€3,415
down €3,415 (-24.3%), from €14,038 to €10,622
- Profit (loss) carried forward -€2,660
down €2,660 (-22.6%), from €11,789 to €9,130
- Gross operating margin +€29,805
up €29,805 (+111%), from €26,853 to €56,658
- Taxes +€10,471
new in 2025: €10,471
- Staff costs -€2,863
down €2,863 (-15.1%), from €18,937 to €16,074
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 | €31,304 | €64,052 | +€32,748 | +105% |
| Fixed assets | 21/28 | €5,749 | €5,322 | -€427 | -7.4% |
| Tangible fixed assets | 22/27 | €5,749 | €3,822 | -€1,927 | -33.5% |
| Plant, machinery and equipment | 23 | €3,865 | €2,659 | -€1,206 | -31.2% |
| Furniture and vehicles | 24 | €1,885 | €1,163 | -€722 | -38.3% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €25,555 | €58,730 | +€33,175 | +130% |
| Amounts receivable within one year | 40/41 | €11,173 | €34,158 | +€22,985 | +206% |
| Trade receivables | 40 | €10,800 | €30,935 | +€20,135 | +186% |
| Other amounts receivable | 41 | €373 | €3,223 | +€2,850 | +764% |
| Cash at bank and in hand | 54/58 | €13,763 | €24,572 | +€10,809 | +78.5% |
| Deferred charges and accrued income | 490/1 | €619 | - | -€619 | |
| Total equity and liabilities | 10/49 | €31,304 | €64,052 | +€32,748 | +105% |
| Equity | 10/15 | €14,789 | €12,130 | -€2,660 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,789 | €9,130 | -€2,660 | -22.6% |
| Amounts payable | 17/49 | €16,515 | €51,922 | +€35,407 | +214% |
| Amounts payable within one year | 42/48 | €16,515 | €51,922 | +€35,407 | +214% |
| Trade debts | 44 | €14,038 | €10,622 | -€3,415 | -24.3% |
| Suppliers | 440/4 | €14,038 | €10,622 | -€3,415 | -24.3% |
| Taxes, remuneration and social security | 45 | €2,136 | €10,812 | +€8,676 | +406% |
| Taxes | 450/3 | €2,136 | €10,721 | +€8,585 | +402% |
| Remuneration and social security | 454/9 | - | €91 | +€91 | |
| Other amounts payable | 47/48 | €341 | €30,488 | +€30,147 | +8,847% |
| Remuneration, social security and pensions | 62 | €18,937 | €16,074 | -€2,863 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €1,927 | +€542 | +39.1% |
| Other operating charges | 640/8 | €619 | €731 | +€112 | +18.0% |
| Gross operating margin | 9900 | €26,853 | €56,658 | +€29,805 | +111% |
| Operating profit (loss) | 9901 | €5,912 | €37,926 | +€32,014 | +541% |
| Financial income | 75/76B | €1 | €464 | +€463 | +46,293% |
| Recurring financial income | 75 | €1 | €464 | +€463 | +46,293% |
| Financial charges | 65/66B | €525 | €579 | +€54 | +10.2% |
| Recurring financial charges | 65 | €525 | €579 | +€54 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €5,388 | €37,812 | +€32,423 | +602% |
| Income taxes | 67/77 | - | €10,471 | +€10,471 | |
| Profit (loss) for the period | 9904 | €5,388 | €27,340 | +€21,952 | +407% |
| Profit (loss) for the period to be appropriated | 9905 | €5,388 | €27,340 | +€21,952 | +407% |
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 18 October 2026 via checked.be.