M.L. CHAUFFAGE: what changed
M.L. CHAUFFAGE
Largest movements
- Cash -€8,899
down €8,899 (-98.3%), from €9,051 to €152
mainly Net result for the year (-€26,378) and Other debts (-€18,025)
- Receivables after one year -€8,600
down €8,600 (-17.7%), from €48,700 to €40,100
- Stocks and contracts -€2,610
down €2,610 (-21.6%), from €12,057 to €9,447
- Receivables within one year -€1,622
down €1,622 (-3.3%), from €48,823 to €47,200
of which Other amounts receivable: -€6,606
- Tangible fixed assets +€1,537
up €1,537 (+119%), from €1,286 to €2,824
of which Furniture and vehicles: +€2,031
- Profit (loss) carried forward -€26,378
down €26,378 (-88.5%), from €29,791 to €3,413
- Other debts -€18,025
down €18,025 (-99.9%), from €18,045 to €21
- Trade debts +€9,676
up €9,676 (+22.0%), from €43,891 to €53,567
- Tax, wage and social debts +€9,104
up €9,104 (+143%), from €6,351 to €15,455
of which Remuneration and social security: +€9,150
- Advances received +€4,800
new in 2025: €4,800
- Gross operating margin -€51,634
down €51,634, from €29,477 to -€22,157
- Taxes -€6,346
no longer reported in 2025 (was €6,346)
- Write-downs +€2,240
new in 2025: €2,240
- Depreciation -€835
down €835 (-48.2%), from €1,735 to €899
- Financial income +€458
up €458 (+75.0%), from €611 to €1,069
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 | €122,614 | €102,374 | -€20,240 | -16.5% |
| Fixed assets | 21/28 | €1,286 | €2,824 | +€1,537 | +119% |
| Tangible fixed assets | 22/27 | €1,286 | €2,824 | +€1,537 | +119% |
| Plant, machinery and equipment | 23 | €845 | €351 | -€494 | -58.5% |
| Furniture and vehicles | 24 | €442 | €2,473 | +€2,031 | +460% |
| Current assets | 29/58 | €121,328 | €99,550 | -€21,777 | -17.9% |
| Amounts receivable after more than one year | 29 | €48,700 | €40,100 | -€8,600 | -17.7% |
| Other amounts receivable | 291 | €48,700 | €40,100 | -€8,600 | -17.7% |
| Stocks and contracts in progress | 3 | €12,057 | €9,447 | -€2,610 | -21.6% |
| Stocks | 30/36 | €12,057 | €9,447 | -€2,610 | -21.6% |
| Amounts receivable within one year | 40/41 | €48,823 | €47,200 | -€1,622 | -3.3% |
| Trade receivables | 40 | €28,835 | €33,818 | +€4,983 | +17.3% |
| Other amounts receivable | 41 | €19,988 | €13,382 | -€6,606 | -33.0% |
| Cash at bank and in hand | 54/58 | €9,051 | €152 | -€8,899 | -98.3% |
| Deferred charges and accrued income | 490/1 | €2,697 | €2,651 | -€46 | -1.7% |
| Total equity and liabilities | 10/49 | €122,614 | €102,374 | -€20,240 | -16.5% |
| Equity | 10/15 | €54,317 | €27,938 | -€26,378 | -48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,325 | €18,325 | = | 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% |
| Distributable reserves | 133 | €16,465 | €16,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,791 | €3,413 | -€26,378 | -88.5% |
| Amounts payable | 17/49 | €68,297 | €74,435 | +€6,138 | +9.0% |
| Amounts payable within one year | 42/48 | €68,287 | €74,435 | +€6,148 | +9.0% |
| Financial debts | 43 | - | €592 | +€592 | |
| Credit institutions | 430/8 | - | €592 | +€592 | |
| Trade debts | 44 | €43,891 | €53,567 | +€9,676 | +22.0% |
| Suppliers | 440/4 | €43,891 | €53,567 | +€9,676 | +22.0% |
| Advances received on contracts in progress | 46 | - | €4,800 | +€4,800 | |
| Taxes, remuneration and social security | 45 | €6,351 | €15,455 | +€9,104 | +143% |
| Taxes | 450/3 | €6,351 | €6,305 | -€46 | -0.7% |
| Remuneration and social security | 454/9 | - | €9,150 | +€9,150 | |
| Other amounts payable | 47/48 | €18,045 | €21 | -€18,025 | -99.9% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €899 | -€835 | -48.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,240 | +€2,240 | |
| Other operating charges | 640/8 | €1,389 | €1,470 | +€81 | +5.8% |
| Gross operating margin | 9900 | €29,477 | -€22,157 | -€51,634 | |
| Operating profit (loss) | 9901 | €26,353 | -€26,767 | -€53,120 | |
| Financial income | 75/76B | €611 | €1,069 | +€458 | +75.0% |
| Recurring financial income | 75 | €611 | €1,069 | +€458 | +75.0% |
| Financial charges | 65/66B | €869 | €680 | -€189 | -21.8% |
| Recurring financial charges | 65 | €869 | €680 | -€189 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €26,094 | -€26,378 | -€52,473 | |
| Income taxes | 67/77 | €6,346 | - | -€6,346 | |
| Profit (loss) for the period | 9904 | €19,748 | -€26,378 | -€46,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,748 | -€26,378 | -€46,126 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.