VDK CHAUFFCONFORT: what changed
VDK CHAUFFCONFORT
Largest movements
- Receivables within one year -€29,279
down €29,279 (-45.0%), from €65,061 to €35,781
of which Trade receivables: -€19,939
- Cash +€24,299
up €24,299 (+203%), from €11,954 to €36,252
mainly Receivables within one year (+€29,279) and Current portion of long-term debt (+€20,938)
- Tangible fixed assets +€3,893
up €3,893 (+60.5%), from €6,437 to €10,330
of which Furniture and vehicles: +€1,967
- Current portion of long-term debt +€20,938
new in 2025: €20,938
- Reserves -€20,284
down €20,284 (-32.1%), from €63,129 to €42,845
of which Distributable reserves: -€20,284
- Trade debts -€4,404
no longer reported in 2025 (was €4,404)
- Tax, wage and social debts -€4,257
down €4,257 (-71.6%), from €5,945 to €1,688
- Other debts +€3,115
up €3,115 (+73.2%), from €4,258 to €7,373
- Gross operating margin +€11,526
up €11,526 (+42.6%), from €27,074 to €38,599
- Taxes +€6,283
up €6,283 (+53.1%), from €11,830 to €18,113
- Financial charges +€1,723
up €1,723 (+357%), from €482 to €2,205
- Other operating charges -€1,435
down €1,435 (-59.3%), from €2,421 to €986
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 | €84,235 | €82,377 | -€1,858 | -2.2% |
| Fixed assets | 21/28 | €6,767 | €10,330 | +€3,563 | +52.6% |
| Tangible fixed assets | 22/27 | €6,437 | €10,330 | +€3,893 | +60.5% |
| Plant, machinery and equipment | 23 | €1,451 | €3,377 | +€1,926 | +133% |
| Furniture and vehicles | 24 | €3,565 | €5,532 | +€1,967 | +55.2% |
| Other tangible fixed assets | 26 | €1,421 | €1,421 | = | 0.0% |
| Financial fixed assets | 28 | €330 | - | -€330 | |
| Current assets | 29/58 | €77,468 | €72,047 | -€5,421 | -7.0% |
| Amounts receivable within one year | 40/41 | €65,061 | €35,781 | -€29,279 | -45.0% |
| Trade receivables | 40 | €37,229 | €17,290 | -€19,939 | -53.6% |
| Other amounts receivable | 41 | €27,832 | €18,492 | -€9,340 | -33.6% |
| Cash at bank and in hand | 54/58 | €11,954 | €36,252 | +€24,299 | +203% |
| Deferred charges and accrued income | 490/1 | €453 | €13 | -€440 | -97.1% |
| Total equity and liabilities | 10/49 | €84,235 | €82,377 | -€1,858 | -2.2% |
| Equity | 10/15 | €69,629 | €49,345 | -€20,284 | -29.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €63,129 | €42,845 | -€20,284 | -32.1% |
| 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 | €61,269 | €40,985 | -€20,284 | -33.1% |
| Amounts payable | 17/49 | €14,607 | €33,033 | +€18,426 | +126% |
| Amounts payable after more than one year | 17 | - | €3,034 | +€3,034 | |
| Financial debts | 170/4 | - | €3,034 | +€3,034 | |
| Amounts payable within one year | 42/48 | €14,607 | €29,999 | +€15,393 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €20,938 | +€20,938 | |
| Trade debts | 44 | €4,404 | - | -€4,404 | |
| Suppliers | 440/4 | €4,404 | - | -€4,404 | |
| Taxes, remuneration and social security | 45 | €5,945 | €1,688 | -€4,257 | -71.6% |
| Taxes | 450/3 | €5,945 | €1,688 | -€4,257 | -71.6% |
| Other amounts payable | 47/48 | €4,258 | €7,373 | +€3,115 | +73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,391 | €2,611 | +€221 | +9.2% |
| Other operating charges | 640/8 | €2,421 | €986 | -€1,435 | -59.3% |
| Gross operating margin | 9900 | €27,074 | €38,599 | +€11,526 | +42.6% |
| Operating profit (loss) | 9901 | €22,262 | €35,003 | +€12,740 | +57.2% |
| Financial income | 75/76B | €1 | €32 | +€31 | +4,541% |
| Recurring financial income | 75 | €1 | €32 | +€31 | +4,541% |
| Financial charges | 65/66B | €482 | €2,205 | +€1,723 | +357% |
| Recurring financial charges | 65 | €482 | €2,205 | +€1,723 | +357% |
| Profit (loss) for the period before taxes | 9903 | €21,781 | €32,829 | +€11,049 | +50.7% |
| Income taxes | 67/77 | €11,830 | €18,113 | +€6,283 | +53.1% |
| Profit (loss) for the period | 9904 | €9,951 | €14,716 | +€4,765 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,951 | €14,716 | +€4,765 | +47.9% |
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 7 November 2026 via checked.be.