LL 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.
LL Chauffage
Largest movements
- Current investments -€77,416
down €77,416 (-38.6%), from €200,680 to €123,264
- Deferred charges and accrued income +€56,390
up €56,390 (+442%), from €12,772 to €69,162
- Cash +€24,982
up €24,982 (+324%), from €7,713 to €32,695
mainly Current investments (+€77,416) and Tax, wage and social debts (+€36,416)
- Tangible fixed assets -€14,464
down €14,464 (-27.4%), from €52,747 to €38,283
of which Leasing and similar rights: -€13,993
- Trade debts -€58,621
down €58,621 (-68.6%), from €85,401 to €26,780
- Tax, wage and social debts +€36,416
up €36,416 (+445%), from €8,185 to €44,601
of which Remuneration and social security: +€28,212
- Reserves +€30,000
up €30,000 (+32.7%), from €91,860 to €121,860
of which Distributable reserves: +€30,000
- Debts after one year -€11,826
down €11,826 (-48.1%), from €24,596 to €12,770
- Other debts -€9,650
down €9,650 (-95.1%), from €10,150 to €500
- Gross operating margin -€68,356
down €68,356 (-18.9%), from €361,797 to €293,441
- Taxes -€12,634
down €12,634 (-47.6%), from €26,564 to €13,930
- Staff costs -€9,885
down €9,885 (-4.2%), from €236,064 to €226,179
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 | €443,801 | €431,926 | -€11,875 | -2.7% |
| Fixed assets | 21/28 | €52,747 | €38,283 | -€14,464 | -27.4% |
| Tangible fixed assets | 22/27 | €52,747 | €38,283 | -€14,464 | -27.4% |
| Furniture and vehicles | 24 | €10,166 | €9,696 | -€471 | -4.6% |
| Leasing and similar rights | 25 | €42,581 | €28,587 | -€13,993 | -32.9% |
| Current assets | 29/58 | €391,054 | €393,642 | +€2,589 | +0.7% |
| Amounts receivable within one year | 40/41 | €169,888 | €168,521 | -€1,368 | -0.8% |
| Trade receivables | 40 | €130,779 | €108,459 | -€22,320 | -17.1% |
| Other amounts receivable | 41 | €39,110 | €60,062 | +€20,952 | +53.6% |
| Current investments | 50/53 | €200,680 | €123,264 | -€77,416 | -38.6% |
| Cash at bank and in hand | 54/58 | €7,713 | €32,695 | +€24,982 | +324% |
| Deferred charges and accrued income | 490/1 | €12,772 | €69,162 | +€56,390 | +442% |
| Total equity and liabilities | 10/49 | €443,801 | €431,926 | -€11,875 | -2.7% |
| Equity | 10/15 | €301,024 | €335,040 | +€34,016 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,860 | €121,860 | +€30,000 | +32.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €120,000 | +€30,000 | +33.3% |
| Profit (loss) carried forward | 14 | €190,564 | €194,580 | +€4,016 | +2.1% |
| Amounts payable | 17/49 | €142,777 | €96,885 | -€45,892 | -32.1% |
| Amounts payable after more than one year | 17 | €24,596 | €12,770 | -€11,826 | -48.1% |
| Financial debts | 170/4 | €24,596 | €12,770 | -€11,826 | -48.1% |
| Amounts payable within one year | 42/48 | €117,536 | €84,116 | -€33,420 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €13,801 | €12,235 | -€1,565 | -11.3% |
| Trade debts | 44 | €85,401 | €26,780 | -€58,621 | -68.6% |
| Suppliers | 440/4 | €85,401 | €26,780 | -€58,621 | -68.6% |
| Taxes, remuneration and social security | 45 | €8,185 | €44,601 | +€36,416 | +445% |
| Taxes | 450/3 | €3,839 | €12,043 | +€8,204 | +214% |
| Remuneration and social security | 454/9 | €4,346 | €32,558 | +€28,212 | +649% |
| Other amounts payable | 47/48 | €10,150 | €500 | -€9,650 | -95.1% |
| Accrued charges and deferred income | 492/3 | €646 | - | -€646 | |
| Remuneration, social security and pensions | 62 | €236,064 | €226,179 | -€9,885 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,617 | €18,349 | +€732 | +4.2% |
| Other operating charges | 640/8 | €1,050 | €571 | -€479 | -45.6% |
| Gross operating margin | 9900 | €361,797 | €293,441 | -€68,356 | -18.9% |
| Operating profit (loss) | 9901 | €107,066 | €48,343 | -€58,723 | -54.8% |
| Financial income | 75/76B | €2,520 | €3,484 | +€964 | +38.2% |
| Recurring financial income | 75 | €2,520 | €3,484 | +€964 | +38.2% |
| Financial charges | 65/66B | €1,952 | €3,881 | +€1,929 | +98.8% |
| Recurring financial charges | 65 | €1,952 | €3,881 | +€1,929 | +98.8% |
| Profit (loss) for the period before taxes | 9903 | €107,633 | €47,946 | -€59,688 | -55.5% |
| Income taxes | 67/77 | €26,564 | €13,930 | -€12,634 | -47.6% |
| Profit (loss) for the period | 9904 | €81,070 | €34,016 | -€47,054 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,070 | €34,016 | -€47,054 | -58.0% |
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 24 October 2026 via checked.be.