JV CHAUFFAGE: what changed
JV CHAUFFAGE
Largest movements
- Receivables within one year +€32,746
up €32,746 (+59.6%), from €54,959 to €87,705
of which Trade receivables: +€26,885
- Tangible fixed assets +€11,445
up €11,445 (+5.3%), from €217,287 to €228,733
of which Furniture and vehicles: +€18,422
- Cash +€4,940
up €4,940 (+7.6%), from €65,212 to €70,152
mainly Net result for the year (+€31,955) and Accrued charges and deferred income (+€25,034)
- Profit (loss) carried forward +€31,955
up €31,955 (+154%), from €20,784 to €52,740
- Trade debts -€26,324
down €26,324 (-67.3%), from €39,134 to €12,811
- Accrued charges and deferred income +€25,034
up €25,034 (+3,548%), from €706 to €25,740
- Tax, wage and social debts +€17,715
up €17,715 (+56.6%), from €31,321 to €49,036
of which Taxes: +€9,180
- Current portion of long-term debt +€5,921
up €5,921 (+25.2%), from €23,484 to €29,405
- Gross operating margin +€51,343
up €51,343 (+67.1%), from €76,536 to €127,879
- Staff costs +€12,919
up €12,919 (+26.2%), from €49,403 to €62,322
- Depreciation +€5,572
up €5,572 (+31.3%), from €17,785 to €23,357
- Financial charges +€1,472
up €1,472 (+19.2%), from €7,649 to €9,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,308 | €391,886 | +€47,578 | +13.8% |
| Fixed assets | 21/28 | €221,287 | €232,733 | +€11,445 | +5.2% |
| Tangible fixed assets | 22/27 | €217,287 | €228,733 | +€11,445 | +5.3% |
| Land and buildings | 22 | €198,352 | €191,570 | -€6,783 | -3.4% |
| Plant, machinery and equipment | 23 | €194 | - | -€194 | |
| Furniture and vehicles | 24 | €18,741 | €37,163 | +€18,422 | +98.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €123,021 | €159,154 | +€36,133 | +29.4% |
| Stocks and contracts in progress | 3 | €388 | €363 | -€25 | -6.5% |
| Stocks | 30/36 | €388 | €363 | -€25 | -6.5% |
| Amounts receivable within one year | 40/41 | €54,959 | €87,705 | +€32,746 | +59.6% |
| Trade receivables | 40 | €50,102 | €76,987 | +€26,885 | +53.7% |
| Other amounts receivable | 41 | €4,857 | €10,718 | +€5,861 | +121% |
| Cash at bank and in hand | 54/58 | €65,212 | €70,152 | +€4,940 | +7.6% |
| Deferred charges and accrued income | 490/1 | €2,462 | €934 | -€1,528 | -62.1% |
| Total equity and liabilities | 10/49 | €344,308 | €391,886 | +€47,578 | +13.8% |
| Equity | 10/15 | €41,244 | €73,200 | +€31,955 | +77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,784 | €52,740 | +€31,955 | +154% |
| Amounts payable | 17/49 | €303,064 | €318,687 | +€15,623 | +5.2% |
| Amounts payable after more than one year | 17 | €188,801 | €183,769 | -€5,032 | -2.7% |
| Financial debts | 170/4 | €187,501 | €182,469 | -€5,032 | -2.7% |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,557 | €109,179 | -€4,379 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €23,484 | €29,405 | +€5,921 | +25.2% |
| Trade debts | 44 | €39,134 | €12,811 | -€26,324 | -67.3% |
| Suppliers | 440/4 | €39,134 | €12,811 | -€26,324 | -67.3% |
| Taxes, remuneration and social security | 45 | €31,321 | €49,036 | +€17,715 | +56.6% |
| Taxes | 450/3 | €8,670 | €17,851 | +€9,180 | +106% |
| Remuneration and social security | 454/9 | €22,651 | €31,186 | +€8,535 | +37.7% |
| Other amounts payable | 47/48 | €19,619 | €17,927 | -€1,691 | -8.6% |
| Accrued charges and deferred income | 492/3 | €706 | €25,740 | +€25,034 | +3,548% |
| Remuneration, social security and pensions | 62 | €49,403 | €62,322 | +€12,919 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,785 | €23,357 | +€5,572 | +31.3% |
| Other operating charges | 640/8 | €2,514 | €1,926 | -€588 | -23.4% |
| Gross operating margin | 9900 | €76,536 | €127,879 | +€51,343 | +67.1% |
| Operating profit (loss) | 9901 | €6,835 | €40,275 | +€33,440 | +489% |
| Financial income | 75/76B | €1,335 | €1,801 | +€466 | +34.9% |
| Recurring financial income | 75 | €1,335 | €1,801 | +€466 | +34.9% |
| Financial charges | 65/66B | €7,649 | €9,121 | +€1,472 | +19.2% |
| Recurring financial charges | 65 | €7,649 | €9,121 | +€1,472 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €521 | €32,955 | +€32,434 | +6,221% |
| Income taxes | 67/77 | €458 | €1,000 | +€542 | +119% |
| Profit (loss) for the period | 9904 | €64 | €31,955 | +€31,891 | +50,002% |
| Profit (loss) for the period to be appropriated | 9905 | €64 | €31,955 | +€31,891 | +50,002% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.