PRO 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.
PRO CHAUFFE
Largest movements
- Tangible fixed assets -€13,126
down €13,126 (-32.6%), from €40,280 to €27,154
of which Leasing and similar rights: -€7,500
- Receivables within one year -€5,005
down €5,005 (-5.2%), from €95,841 to €90,836
of which Other amounts receivable: -€27,190
- Deferred charges and accrued income -€2,291
down €2,291 (-67.4%), from €3,400 to €1,108
- Financial fixed assets -€2,250
down €2,250 (-97.4%), from €2,310 to €60
- Profit (loss) carried forward -€24,842
down €24,842, from €23,265 to -€1,577
- Debts after one year -€20,136
down €20,136 (-34.6%), from €58,116 to €37,979
- Short-term financial debts +€11,416
up €11,416 (+75.1%), from €15,207 to €26,624
- Trade debts +€8,655
up €8,655 (+28.7%), from €30,109 to €38,763
- Tax, wage and social debts +€2,092
up €2,092 (+263%), from €795 to €2,887
of which Taxes: +€2,100
- Gross operating margin -€48,751
down €48,751, from €41,523 to -€7,229
- Taxes -€5,956
down €5,956 (-89.7%), from €6,640 to €684
- Financial charges -€5,832
down €5,832 (-48.4%), from €12,058 to €6,227
of which Financial charges: -€3,192
- Depreciation +€1,592
up €1,592 (+22.5%), from €7,064 to €8,656
- Financial income -€1,109
down €1,109 (-98.0%), from €1,131 to €22
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,830 | €119,158 | -€22,672 | -16.0% |
| Fixed assets | 21/28 | €42,590 | €27,214 | -€15,376 | -36.1% |
| Tangible fixed assets | 22/27 | €40,280 | €27,154 | -€13,126 | -32.6% |
| Plant, machinery and equipment | 23 | €974 | €288 | -€687 | -70.5% |
| Furniture and vehicles | 24 | €6,285 | €1,346 | -€4,939 | -78.6% |
| Leasing and similar rights | 25 | €33,021 | €25,521 | -€7,500 | -22.7% |
| Financial fixed assets | 28 | €2,310 | €60 | -€2,250 | -97.4% |
| Current assets | 29/58 | €99,241 | €91,944 | -€7,296 | -7.4% |
| Amounts receivable within one year | 40/41 | €95,841 | €90,836 | -€5,005 | -5.2% |
| Trade receivables | 40 | €12,610 | €34,795 | +€22,185 | +176% |
| Other amounts receivable | 41 | €83,231 | €56,041 | -€27,190 | -32.7% |
| Deferred charges and accrued income | 490/1 | €3,400 | €1,108 | -€2,291 | -67.4% |
| Total equity and liabilities | 10/49 | €141,830 | €119,158 | -€22,672 | -16.0% |
| Equity | 10/15 | €31,325 | €6,483 | -€24,842 | -79.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,265 | -€1,577 | -€24,842 | |
| Amounts payable | 17/49 | €110,505 | €112,676 | +€2,170 | +2.0% |
| Amounts payable after more than one year | 17 | €58,116 | €37,979 | -€20,136 | -34.6% |
| Financial debts | 170/4 | €58,116 | €37,979 | -€20,136 | -34.6% |
| Amounts payable within one year | 42/48 | €52,059 | €74,696 | +€22,637 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €5,948 | €6,422 | +€474 | +8.0% |
| Financial debts | 43 | €15,207 | €26,624 | +€11,416 | +75.1% |
| Credit institutions | 430/8 | €15,207 | €26,624 | +€11,416 | +75.1% |
| Trade debts | 44 | €30,109 | €38,763 | +€8,655 | +28.7% |
| Suppliers | 440/4 | €30,109 | €38,763 | +€8,655 | +28.7% |
| Taxes, remuneration and social security | 45 | €795 | €2,887 | +€2,092 | +263% |
| Taxes | 450/3 | €787 | €2,887 | +€2,100 | +267% |
| Remuneration and social security | 454/9 | €8 | - | -€8 | |
| Accrued charges and deferred income | 492/3 | €331 | - | -€331 | |
| Remuneration, social security and pensions | 62 | €404 | €428 | +€24 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,064 | €8,656 | +€1,592 | +22.5% |
| Other operating charges | 640/8 | €1,021 | €890 | -€131 | -12.8% |
| Non-recurring operating charges | 66A | - | €751 | +€751 | |
| Gross operating margin | 9900 | €41,523 | -€7,229 | -€48,751 | |
| Operating profit (loss) | 9901 | €33,034 | -€17,954 | -€50,987 | |
| Financial income | 75/76B | €1,131 | €22 | -€1,109 | -98.0% |
| Recurring financial income | 75 | €1,131 | €22 | -€1,109 | -98.0% |
| Financial charges | 65/66B | €12,058 | €6,227 | -€5,832 | -48.4% |
| Recurring financial charges | 65 | €9,103 | €5,911 | -€3,192 | -35.1% |
| Non-recurring financial charges | 66B | €2,956 | €316 | -€2,640 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €22,106 | -€24,158 | -€46,264 | |
| Income taxes | 67/77 | €6,640 | €684 | -€5,956 | -89.7% |
| Profit (loss) for the period | 9904 | €15,467 | -€24,842 | -€40,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,467 | -€24,842 | -€40,309 |
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 27 October 2026 via checked.be.