MM CHAUFFE: 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.
MM CHAUFFE
Largest movements
- Tangible fixed assets +€29,149
up €29,149 (+101%), from €28,937 to €58,085
of which Furniture and vehicles: +€36,098
- Receivables within one year +€4,339
up €4,339 (+8.9%), from €48,901 to €53,240
of which Other amounts receivable: +€11,927
- Cash -€4,223
down €4,223 (-6.6%), from €64,354 to €60,131
mainly Investment in fixed assets (net) (-€41,562) and Contributions, distributions and other (-€7,000)
- Debts after one year +€17,273
up €17,273 (+46.9%), from €36,853 to €54,126
of which Financial debts: +€16,558
- Profit (loss) carried forward +€6,123
up €6,123 (+16.1%), from €37,935 to €44,058
- Tax, wage and social debts +€3,441
up €3,441 (+189%), from €1,825 to €5,266
of which Taxes: +€3,480
- Trade debts +€1,860
up €1,860 (+13.0%), from €14,281 to €16,142
- Staff costs +€2,811
up €2,811 (+5.5%), from €50,696 to €53,507
- Taxes -€1,193
down €1,193 (-30.4%), from €3,927 to €2,734
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 | €143,926 | €172,900 | +€28,973 | +20.1% |
| Fixed assets | 21/28 | €29,881 | €58,705 | +€28,824 | +96.5% |
| Intangible fixed assets | 21 | €944 | €619 | -€325 | -34.4% |
| Tangible fixed assets | 22/27 | €28,937 | €58,085 | +€29,149 | +101% |
| Land and buildings | 22 | €20,192 | €13,912 | -€6,280 | -31.1% |
| Plant, machinery and equipment | 23 | €1,999 | €1,329 | -€670 | -33.5% |
| Furniture and vehicles | 24 | €6,746 | €42,844 | +€36,098 | +535% |
| Current assets | 29/58 | €114,046 | €114,195 | +€149 | +0.1% |
| Amounts receivable within one year | 40/41 | €48,901 | €53,240 | +€4,339 | +8.9% |
| Trade receivables | 40 | €37,691 | €30,103 | -€7,588 | -20.1% |
| Other amounts receivable | 41 | €11,210 | €23,137 | +€11,927 | +106% |
| Cash at bank and in hand | 54/58 | €64,354 | €60,131 | -€4,223 | -6.6% |
| Deferred charges and accrued income | 490/1 | €790 | €824 | +€34 | +4.3% |
| Total equity and liabilities | 10/49 | €143,926 | €172,900 | +€28,973 | +20.1% |
| Equity | 10/15 | €71,395 | €77,518 | +€6,123 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 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% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,935 | €44,058 | +€6,123 | +16.1% |
| Amounts payable | 17/49 | €72,532 | €95,382 | +€22,850 | +31.5% |
| Amounts payable after more than one year | 17 | €36,853 | €54,126 | +€17,273 | +46.9% |
| Financial debts | 170/4 | €6,853 | €23,411 | +€16,558 | +242% |
| Other amounts payable | 178/9 | €30,000 | €30,715 | +€715 | +2.4% |
| Amounts payable within one year | 42/48 | €34,920 | €41,256 | +€6,336 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €11,967 | €12,515 | +€548 | +4.6% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €14,281 | €16,142 | +€1,860 | +13.0% |
| Suppliers | 440/4 | €14,281 | €16,142 | +€1,860 | +13.0% |
| Taxes, remuneration and social security | 45 | €1,825 | €5,266 | +€3,441 | +189% |
| Taxes | 450/3 | €0 | €3,480 | +€3,480 | |
| Remuneration and social security | 454/9 | €1,825 | €1,786 | -€39 | -2.2% |
| Other amounts payable | 47/48 | €6,846 | €7,333 | +€487 | +7.1% |
| Accrued charges and deferred income | 492/3 | €759 | €0 | -€759 | -100% |
| Remuneration, social security and pensions | 62 | €50,696 | €53,507 | +€2,811 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,976 | €12,738 | -€238 | -1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,412 | €83,301 | -€111 | -0.1% |
| Operating profit (loss) | 9901 | €19,351 | €16,656 | -€2,695 | -13.9% |
| Financial income | 75/76B | €1,443 | €834 | -€608 | -42.2% |
| Recurring financial income | 75 | €1,443 | €834 | -€608 | -42.2% |
| Financial charges | 65/66B | €2,195 | €1,633 | -€562 | -25.6% |
| Recurring financial charges | 65 | €2,195 | €1,633 | -€562 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €18,599 | €15,857 | -€2,742 | -14.7% |
| Income taxes | 67/77 | €3,927 | €2,734 | -€1,193 | -30.4% |
| Profit (loss) for the period | 9904 | €14,672 | €13,123 | -€1,549 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,672 | €13,123 | -€1,549 | -10.6% |
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 26 October 2026 via checked.be.