C & H: what changed
Two fiscal 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.
C & H
Largest movements
- Tangible fixed assets -€6,179
down €6,179 (-4.7%), from €131,288 to €125,109
- Debts after one year -€7,450
down €7,450 (-6.4%), from €117,132 to €109,683
- Other debts +€5,500
up €5,500 (+2.5%), from €220,754 to €226,254
- Gross operating margin +€4,008
up €4,008 (+63.0%), from €6,361 to €10,369
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.
Cash bridge derived
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 | €304,847 | €299,949 | -€4,898 | -1.6% |
| Fixed assets | 21/28 | €143,688 | €137,509 | -€6,179 | -4.3% |
| Tangible fixed assets | 22/27 | €131,288 | €125,109 | -€6,179 | -4.7% |
| Land and buildings | 22 | €131,288 | €125,109 | -€6,179 | -4.7% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €161,160 | €162,440 | +€1,281 | +0.8% |
| Amounts receivable within one year | 40/41 | €161,157 | €161,157 | = | 0.0% |
| Other amounts receivable | 41 | €161,157 | €161,157 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3 | €1,283 | +€1,281 | +46235.4% |
| Total equity and liabilities | 10/49 | €304,847 | €299,949 | -€4,898 | -1.6% |
| Equity | 10/15 | -€45,369 | -€45,555 | -€186 | -0.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,619 | -€51,805 | -€186 | -0.4% |
| Amounts payable | 17/49 | €350,216 | €345,504 | -€4,712 | -1.3% |
| Amounts payable after more than one year | 17 | €117,132 | €109,683 | -€7,450 | -6.4% |
| Financial debts | 170/4 | €117,132 | €109,683 | -€7,450 | -6.4% |
| Amounts payable within one year | 42/48 | €233,084 | €235,822 | +€2,738 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €7,920 | €8,076 | +€156 | +2.0% |
| Trade debts | 44 | €4,410 | €1,492 | -€2,918 | -66.2% |
| Suppliers | 440/4 | €4,410 | €1,492 | -€2,918 | -66.2% |
| Other amounts payable | 47/48 | €220,754 | €226,254 | +€5,500 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,179 | €6,179 | = | 0.0% |
| Other operating charges | 640/8 | €1,797 | €1,854 | +€57 | +3.2% |
| Gross operating margin | 9900 | €6,361 | €10,369 | +€4,008 | +63.0% |
| Operating profit (loss) | 9901 | -€1,615 | €2,336 | +€3,952 | |
| Financial charges | 65/66B | €2,615 | €2,522 | -€92 | -3.5% |
| Recurring financial charges | 65 | €2,615 | €2,522 | -€92 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,230 | -€186 | +€4,044 | +95.6% |
| Profit (loss) for the period | 9904 | -€4,230 | -€186 | +€4,044 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,230 | -€186 | +€4,044 | +95.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.