IS 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.
IS CHAUFFAGE
Largest movements
- Receivables within one year -€40,619
down €40,619 (-56.9%), from €71,447 to €30,827
of which Trade receivables: -€43,378
- Cash -€11,381
down €11,381 (-57.7%), from €19,727 to €8,346
mainly Tax, wage and social debts (-€27,337) and Net result for the year (-€21,120)
- Tangible fixed assets -€4,127
down €4,127 (-20.0%), from €20,676 to €16,549
of which Plant, machinery and equipment: -€2,232
- Deferred charges and accrued income -€1,638
down €1,638 (-88.4%), from €1,853 to €215
- Tax, wage and social debts -€27,337
down €27,337 (-55.3%), from €49,444 to €22,106
of which Taxes: -€25,942
- Profit (loss) carried forward -€21,120
down €21,120, from €5,667 to -€15,453
- Debts after one year -€4,129
no longer reported in 2025 (was €4,129)
- Trade debts -€4,074
down €4,074 (-9.8%), from €41,769 to €37,695
- Current portion of long-term debt -€3,961
down €3,961 (-49.0%), from €8,090 to €4,129
- Purchases and services +€519,026
new in 2025: €519,026
- Gross operating margin -€97,027
down €97,027 (-85.3%), from €113,689 to €16,662
- Taxes -€27,395
down €27,395 (-99.4%), from €27,566 to €170
- Staff costs +€10,161
up €10,161 (+127%), from €7,985 to €18,146
- Other operating charges -€2,952
down €2,952 (-52.3%), from €5,650 to €2,698
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 | €113,702 | €55,937 | -€57,765 | -50.8% |
| Fixed assets | 21/28 | €20,676 | €16,549 | -€4,127 | -20.0% |
| Tangible fixed assets | 22/27 | €20,676 | €16,549 | -€4,127 | -20.0% |
| Plant, machinery and equipment | 23 | €7,005 | €4,774 | -€2,232 | -31.9% |
| Furniture and vehicles | 24 | €13,670 | €11,775 | -€1,895 | -13.9% |
| Current assets | 29/58 | €93,026 | €39,389 | -€53,638 | -57.7% |
| Amounts receivable within one year | 40/41 | €71,447 | €30,827 | -€40,619 | -56.9% |
| Trade receivables | 40 | €70,103 | €26,726 | -€43,378 | -61.9% |
| Other amounts receivable | 41 | €1,343 | €4,102 | +€2,758 | +205% |
| Cash at bank and in hand | 54/58 | €19,727 | €8,346 | -€11,381 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,853 | €215 | -€1,638 | -88.4% |
| Total equity and liabilities | 10/49 | €113,702 | €55,937 | -€57,765 | -50.8% |
| Equity | 10/15 | €9,167 | -€11,953 | -€21,120 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,667 | -€15,453 | -€21,120 | |
| Amounts payable | 17/49 | €104,535 | €67,890 | -€36,645 | -35.1% |
| Amounts payable after more than one year | 17 | €4,129 | - | -€4,129 | |
| Financial debts | 170/4 | €4,129 | - | -€4,129 | |
| Amounts payable within one year | 42/48 | €100,406 | €67,890 | -€32,516 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €8,090 | €4,129 | -€3,961 | -49.0% |
| Trade debts | 44 | €41,769 | €37,695 | -€4,074 | -9.8% |
| Suppliers | 440/4 | €41,769 | €37,695 | -€4,074 | -9.8% |
| Taxes, remuneration and social security | 45 | €49,444 | €22,106 | -€27,337 | -55.3% |
| Taxes | 450/3 | €48,048 | €22,106 | -€25,942 | -54.0% |
| Remuneration and social security | 454/9 | €1,395 | - | -€1,395 | |
| Other amounts payable | 47/48 | €1,104 | €3,960 | +€2,856 | +259% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €519,026 | +€519,026 | |
| Remuneration, social security and pensions | 62 | €7,985 | €18,146 | +€10,161 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,323 | €8,660 | +€1,337 | +18.3% |
| Other operating charges | 640/8 | €5,650 | €2,698 | -€2,952 | -52.3% |
| Gross operating margin | 9900 | €113,689 | €16,662 | -€97,027 | -85.3% |
| Operating profit (loss) | 9901 | €92,731 | -€12,842 | -€105,573 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,445 | €8,107 | +€2,663 | +48.9% |
| Recurring financial charges | 65 | €5,445 | €8,107 | +€2,663 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €87,286 | -€20,949 | -€108,236 | |
| Income taxes | 67/77 | €27,566 | €170 | -€27,395 | -99.4% |
| Profit (loss) for the period | 9904 | €59,721 | -€21,120 | -€80,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,721 | -€21,120 | -€80,840 |
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 27 October 2026 via checked.be.