MC CHAUFFAGE SANITAIRE: what changed
MC CHAUFFAGE SANITAIRE
Largest movements
- Receivables within one year -€11,751
down €11,751 (-36.0%), from €32,642 to €20,891
of which Trade receivables: -€12,145
- Deferred charges and accrued income -€1,712
down €1,712 (-34.8%), from €4,912 to €3,200
- Cash -€1,596
down €1,596 (-10.2%), from €15,632 to €14,036
mainly Net result for the year (-€9,846) and Debts after one year (-€3,866)
- Profit (loss) carried forward -€9,846
down €9,846 (-40.4%), from €24,358 to €14,512
- Debts after one year -€3,866
down €3,866 (-37.3%), from €10,360 to €6,494
- Other debts +€1,489
new in 2025: €1,489
- Advances received -€1,429
no longer reported in 2025 (was €1,429)
- Trade debts -€1,001
down €1,001 (-37.2%), from €2,692 to €1,691
- Gross operating margin -€37,983
down €37,983, from €37,237 to -€746
- Taxes -€6,235
down €6,235, from €5,952 to -€284
- Staff costs +€478
up €478 (+6.3%), from €7,546 to €8,024
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 | €53,186 | €38,127 | -€15,059 | -28.3% |
| Current assets | 29/58 | €53,186 | €38,127 | -€15,059 | -28.3% |
| Amounts receivable within one year | 40/41 | €32,642 | €20,891 | -€11,751 | -36.0% |
| Trade receivables | 40 | €31,540 | €19,394 | -€12,145 | -38.5% |
| Other amounts receivable | 41 | €1,102 | €1,497 | +€394 | +35.8% |
| Cash at bank and in hand | 54/58 | €15,632 | €14,036 | -€1,596 | -10.2% |
| Deferred charges and accrued income | 490/1 | €4,912 | €3,200 | -€1,712 | -34.8% |
| Total equity and liabilities | 10/49 | €53,186 | €38,127 | -€15,059 | -28.3% |
| Equity | 10/15 | €27,358 | €17,512 | -€9,846 | -36.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,358 | €14,512 | -€9,846 | -40.4% |
| Amounts payable | 17/49 | €25,828 | €20,615 | -€5,213 | -20.2% |
| Amounts payable after more than one year | 17 | €10,360 | €6,494 | -€3,866 | -37.3% |
| Financial debts | 170/4 | €10,360 | €6,494 | -€3,866 | -37.3% |
| Amounts payable within one year | 42/48 | €15,468 | €14,121 | -€1,347 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €3,693 | €3,866 | +€173 | +4.7% |
| Trade debts | 44 | €2,692 | €1,691 | -€1,001 | -37.2% |
| Suppliers | 440/4 | €2,692 | €1,691 | -€1,001 | -37.2% |
| Advances received on contracts in progress | 46 | €1,429 | - | -€1,429 | |
| Taxes, remuneration and social security | 45 | €7,653 | €7,074 | -€579 | -7.6% |
| Taxes | 450/3 | €6,512 | €5,670 | -€841 | -12.9% |
| Remuneration and social security | 454/9 | €1,142 | €1,404 | +€262 | +23.0% |
| Other amounts payable | 47/48 | - | €1,489 | +€1,489 | |
| Remuneration, social security and pensions | 62 | €7,546 | €8,024 | +€478 | +6.3% |
| Other operating charges | 640/8 | €204 | €400 | +€196 | +95.9% |
| Gross operating margin | 9900 | €37,237 | -€746 | -€37,983 | |
| Operating profit (loss) | 9901 | €29,487 | -€9,170 | -€38,657 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €1,138 | €959 | -€178 | -15.7% |
| Recurring financial charges | 65 | €1,138 | €959 | -€178 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €28,349 | -€10,129 | -€38,479 | |
| Income taxes | 67/77 | €5,952 | -€284 | -€6,235 | |
| Profit (loss) for the period | 9904 | €22,397 | -€9,846 | -€32,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,397 | -€9,846 | -€32,243 |
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 4 November 2026 via checked.be.