J.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.
J.Chauffage
Largest movements
- Receivables within one year +€31,575
up €31,575 (+153%), from €20,576 to €52,151
of which Trade receivables: +€32,178
- Tangible fixed assets +€31,107
new in 2025: €31,107
- Cash +€25,753
up €25,753 (+486%), from €5,298 to €31,051
mainly Trade debts (+€30,133) and Debts after one year (+€22,997)
- Trade debts +€30,133
up €30,133 (+232%), from €12,980 to €43,113
- Debts after one year +€22,997
new in 2025: €22,997
- Other debts +€20,000
new in 2025: €20,000
- Current portion of long-term debt +€7,342
new in 2025: €7,342
- Tax, wage and social debts +€6,548
up €6,548 (+1,750%), from €374 to €6,922
of which Taxes: +€6,627
- Turnover +€33,921
up €33,921 (+24.7%), from €137,187 to €171,107
- Gross operating margin +€31,058
up €31,058 (+1,462%), from €2,125 to €33,183
- Purchases and services +€10,204
up €10,204 (+7.5%), from €135,249 to €145,454
- Taxes +€6,233
up €6,233, from -€631 to €5,602
- Depreciation +€3,594
new in 2025: €3,594
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 | €25,874 | €114,309 | +€88,435 | +342% |
| Fixed assets | 21/28 | - | €31,107 | +€31,107 | |
| Tangible fixed assets | 22/27 | - | €31,107 | +€31,107 | |
| Furniture and vehicles | 24 | - | €31,107 | +€31,107 | |
| Current assets | 29/58 | €25,874 | €83,202 | +€57,328 | +222% |
| Amounts receivable within one year | 40/41 | €20,576 | €52,151 | +€31,575 | +153% |
| Trade receivables | 40 | €13,764 | €45,941 | +€32,178 | +234% |
| Other amounts receivable | 41 | €6,812 | €6,210 | -€603 | -8.8% |
| Cash at bank and in hand | 54/58 | €5,298 | €31,051 | +€25,753 | +486% |
| Total equity and liabilities | 10/49 | €25,874 | €114,309 | +€88,435 | +342% |
| Equity | 10/15 | €12,521 | €13,935 | +€1,415 | +11.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,552 | €3,552 | = | 0.0% |
| Distributable reserves | 133 | €3,552 | €3,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,968 | €6,383 | +€1,415 | +28.5% |
| Amounts payable | 17/49 | €13,354 | €100,374 | +€87,020 | +652% |
| Amounts payable after more than one year | 17 | - | €22,997 | +€22,997 | |
| Financial debts | 170/4 | - | €22,997 | +€22,997 | |
| Amounts payable within one year | 42/48 | €13,354 | €77,377 | +€64,023 | +479% |
| Current portion of amounts payable after more than one year | 42 | - | €7,342 | +€7,342 | |
| Trade debts | 44 | €12,980 | €43,113 | +€30,133 | +232% |
| Suppliers | 440/4 | €12,980 | €43,113 | +€30,133 | +232% |
| Taxes, remuneration and social security | 45 | €374 | €6,922 | +€6,548 | +1,750% |
| Taxes | 450/3 | €295 | €6,922 | +€6,627 | +2,245% |
| Remuneration and social security | 454/9 | €79 | - | -€79 | |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Turnover | 70 | €137,187 | €171,107 | +€33,921 | +24.7% |
| Non-recurring operating income | 76A | €187 | - | -€187 | |
| Goods, raw materials, services and sundry goods | 60/61 | €135,249 | €145,454 | +€10,204 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,594 | +€3,594 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €349 | -€255 | -€604 | |
| Other operating charges | 640/8 | €412 | €1,289 | +€877 | +213% |
| Gross operating margin | 9900 | €2,125 | €33,183 | +€31,058 | +1,462% |
| Operating profit (loss) | 9901 | €1,363 | €28,555 | +€27,192 | +1,995% |
| Financial income | 75/76B | €48 | €23 | -€25 | -51.7% |
| Recurring financial income | 75 | €48 | €23 | -€25 | -51.7% |
| Financial charges | 65/66B | €1,563 | €1,561 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,563 | €1,561 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€152 | €27,017 | +€27,169 | |
| Income taxes | 67/77 | -€631 | €5,602 | +€6,233 | |
| Profit (loss) for the period | 9904 | €479 | €21,415 | +€20,935 | +4,368% |
| Profit (loss) for the period to be appropriated | 9905 | €479 | €21,415 | +€20,935 | +4,368% |
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 23 October 2026 via checked.be.