J N 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 N CHAUFFAGE
Largest movements
- Cash +€4,059
up €4,059 (+20.5%), from €19,788 to €23,847
mainly Net result for the year (+€7,380) and Receivables within one year (+€3,801)
- Receivables within one year -€3,801
down €3,801 (-4.4%), from €87,212 to €83,411
of which Trade receivables: -€6,139
- Stocks and contracts +€1,922
up €1,922 (+1,936%), from €99 to €2,022
- Reserves +€7,000
up €7,000 (+26.6%), from €26,360 to €33,360
- Tax, wage and social debts -€4,888
down €4,888 (-52.8%), from €9,259 to €4,371
- Gross operating margin +€5,658
up €5,658 (+133%), from €4,266 to €9,924
- Taxes +€1,530
up €1,530 (+64.8%), from €2,362 to €3,892
- Other operating charges -€395
down €395 (-36.9%), from €1,069 to €674
- Financial income -€352
down €352 (-7.0%), from €5,002 to €4,649
- Depreciation -€228
down €228 (-24.5%), from €931 to €703
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 | €108,446 | €110,669 | +€2,223 | +2.1% |
| Fixed assets | 21/28 | €1,099 | €396 | -€703 | -64.0% |
| Tangible fixed assets | 22/27 | €1,099 | €396 | -€703 | -64.0% |
| Plant, machinery and equipment | 23 | €838 | €325 | -€513 | -61.2% |
| Furniture and vehicles | 24 | €261 | €71 | -€190 | -72.7% |
| Current assets | 29/58 | €107,347 | €110,273 | +€2,926 | +2.7% |
| Stocks and contracts in progress | 3 | €99 | €2,022 | +€1,922 | +1,936% |
| Stocks | 30/36 | €99 | €2,022 | +€1,922 | +1,936% |
| Amounts receivable within one year | 40/41 | €87,212 | €83,411 | -€3,801 | -4.4% |
| Trade receivables | 40 | €7,709 | €1,570 | -€6,139 | -79.6% |
| Other amounts receivable | 41 | €79,503 | €81,841 | +€2,338 | +2.9% |
| Cash at bank and in hand | 54/58 | €19,788 | €23,847 | +€4,059 | +20.5% |
| Deferred charges and accrued income | 490/1 | €248 | €994 | +€746 | +301% |
| Total equity and liabilities | 10/49 | €108,446 | €110,669 | +€2,223 | +2.1% |
| Equity | 10/15 | €92,219 | €99,599 | +€7,380 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,360 | €33,360 | +€7,000 | +26.6% |
| Distributable reserves | 133 | €26,360 | €33,360 | +€7,000 | +26.6% |
| Profit (loss) carried forward | 14 | €59,659 | €60,039 | +€380 | +0.6% |
| Amounts payable | 17/49 | €16,227 | €11,070 | -€5,157 | -31.8% |
| Amounts payable within one year | 42/48 | €15,873 | €11,002 | -€4,871 | -30.7% |
| Financial debts | 43 | €935 | - | -€935 | |
| Credit institutions | 430/8 | €935 | - | -€935 | |
| Trade debts | 44 | €5,679 | €6,631 | +€952 | +16.8% |
| Suppliers | 440/4 | €5,679 | €6,631 | +€952 | +16.8% |
| Taxes, remuneration and social security | 45 | €9,259 | €4,371 | -€4,888 | -52.8% |
| Taxes | 450/3 | €9,259 | €4,371 | -€4,888 | -52.8% |
| Accrued charges and deferred income | 492/3 | €353 | €68 | -€285 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €703 | -€228 | -24.5% |
| Other operating charges | 640/8 | €1,069 | €674 | -€395 | -36.9% |
| Non-recurring operating charges | 66A | - | €970 | +€970 | |
| Gross operating margin | 9900 | €4,266 | €9,924 | +€5,658 | +133% |
| Operating profit (loss) | 9901 | €2,266 | €7,577 | +€5,310 | +234% |
| Financial income | 75/76B | €5,002 | €4,649 | -€352 | -7.0% |
| Recurring financial income | 75 | €5,002 | €4,649 | -€352 | -7.0% |
| Financial charges | 65/66B | €941 | €954 | +€13 | +1.4% |
| Recurring financial charges | 65 | €941 | €954 | +€13 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €6,327 | €11,272 | +€4,945 | +78.2% |
| Income taxes | 67/77 | €2,362 | €3,892 | +€1,530 | +64.8% |
| Profit (loss) for the period | 9904 | €3,965 | €7,380 | +€3,415 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,965 | €7,380 | +€3,415 | +86.1% |
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.