RM 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.
RM Chauffage
Largest movements
- Cash +€26,006
up €26,006 (+306%), from €8,500 to €34,506
mainly Trade debts (+€33,967) and Net result for the year (+€15,151)
- Receivables within one year +€24,588
up €24,588 (+127%), from €19,316 to €43,904
of which Trade receivables: +€21,099
- Stocks and contracts -€2,169
down €2,169 (-13.3%), from €16,343 to €14,174
- Deferred charges and accrued income +€2,026
up €2,026 (+56.5%), from €3,585 to €5,611
- Tangible fixed assets -€1,332
down €1,332 (-45.5%), from €2,928 to €1,596
of which Furniture and vehicles: -€1,311
- Trade debts +€33,967
up €33,967 (+144%), from €23,664 to €57,631
- Profit (loss) carried forward +€15,151
up €15,151 (+75.9%), from €19,956 to €35,107
- Gross operating margin +€14,981
up €14,981 (+470%), from €3,185 to €18,166
- Financial charges -€1,233
down €1,233 (-36.1%), from €3,410 to €2,178
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 | €51,680 | €100,798 | +€49,119 | +95.0% |
| Fixed assets | 21/28 | €3,936 | €2,603 | -€1,332 | -33.8% |
| Tangible fixed assets | 22/27 | €2,928 | €1,596 | -€1,332 | -45.5% |
| Plant, machinery and equipment | 23 | €21 | - | -€21 | |
| Furniture and vehicles | 24 | €2,908 | €1,596 | -€1,311 | -45.1% |
| Financial fixed assets | 28 | €1,007 | €1,007 | = | 0.0% |
| Current assets | 29/58 | €47,744 | €98,195 | +€50,451 | +106% |
| Stocks and contracts in progress | 3 | €16,343 | €14,174 | -€2,169 | -13.3% |
| Stocks | 30/36 | €16,343 | €14,174 | -€2,169 | -13.3% |
| Amounts receivable within one year | 40/41 | €19,316 | €43,904 | +€24,588 | +127% |
| Trade receivables | 40 | €6,416 | €27,515 | +€21,099 | +329% |
| Other amounts receivable | 41 | €12,900 | €16,389 | +€3,489 | +27.0% |
| Cash at bank and in hand | 54/58 | €8,500 | €34,506 | +€26,006 | +306% |
| Deferred charges and accrued income | 490/1 | €3,585 | €5,611 | +€2,026 | +56.5% |
| Total equity and liabilities | 10/49 | €51,680 | €100,798 | +€49,119 | +95.0% |
| Equity | 10/15 | €28,016 | €43,167 | +€15,151 | +54.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €19,956 | €35,107 | +€15,151 | +75.9% |
| Amounts payable | 17/49 | €23,664 | €57,631 | +€33,967 | +144% |
| Amounts payable within one year | 42/48 | €23,664 | €57,631 | +€33,967 | +144% |
| Trade debts | 44 | €23,664 | €57,631 | +€33,967 | +144% |
| Suppliers | 440/4 | €23,664 | €57,631 | +€33,967 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,309 | €1,332 | +€23 | +1.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,185 | €18,166 | +€14,981 | +470% |
| Operating profit (loss) | 9901 | €1,489 | €16,434 | +€14,946 | +1,004% |
| Financial income | 75/76B | €836 | €895 | +€58 | +7.0% |
| Recurring financial income | 75 | €836 | €895 | +€58 | +7.0% |
| Financial charges | 65/66B | €3,410 | €2,178 | -€1,233 | -36.1% |
| Recurring financial charges | 65 | €3,410 | €2,178 | -€1,233 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,085 | €15,151 | +€16,237 | |
| Profit (loss) for the period | 9904 | -€1,085 | €15,151 | +€16,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,085 | €15,151 | +€16,237 |
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 17 October 2026 via checked.be.