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
- Receivables within one year +€42,214
up €42,214 (+230.6%), from €18,304 to €60,518
of which Other amounts receivable: +€31,018
- Tangible fixed assets +€780
up €780 (+25.3%), from €3,089 to €3,869
of which Furniture and vehicles: +€1,340
- Reserves +€22,020
up €22,020 (+140.3%), from €15,690 to €37,710
- Trade debts +€13,866
up €13,866 (+120.3%), from €11,524 to €25,390
- Tax, wage and social debts +€7,870
up €7,870 (+417.0%), from €1,888 to €9,758
- Gross operating margin +€18,276
up €18,276 (+136.4%), from €13,402 to €31,678
- Taxes +€7,262
up €7,262 (+618.7%), from €1,174 to €8,435
- Financial charges -€1,802
down €1,802 (-90.6%), from €1,988 to €186
- Financial income +€1,399
up €1,399 (+217.3%), from €644 to €2,043
- Other operating charges +€1,316
up €1,316 (+204.5%), from €643 to €1,959
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 | €30,102 | €73,858 | +€43,756 | +145.4% |
| Fixed assets | 21/28 | €6,839 | €7,619 | +€780 | +11.4% |
| Tangible fixed assets | 22/27 | €3,089 | €3,869 | +€780 | +25.3% |
| Plant, machinery and equipment | 23 | €1,387 | €1,067 | -€320 | -23.1% |
| Furniture and vehicles | 24 | - | €1,340 | +€1,340 | |
| Other tangible fixed assets | 26 | €1,702 | €1,462 | -€240 | -14.1% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €23,263 | €66,239 | +€42,976 | +184.7% |
| Stocks and contracts in progress | 3 | €1,270 | €1,475 | +€205 | +16.1% |
| Stocks | 30/36 | €1,270 | €1,475 | +€205 | +16.1% |
| Amounts receivable within one year | 40/41 | €18,304 | €60,518 | +€42,214 | +230.6% |
| Trade receivables | 40 | €2,217 | €13,412 | +€11,195 | +505.0% |
| Other amounts receivable | 41 | €16,088 | €47,106 | +€31,018 | +192.8% |
| Cash at bank and in hand | 54/58 | €3,688 | €3,960 | +€271 | +7.4% |
| Deferred charges and accrued income | 490/1 | - | €286 | +€286 | |
| Total equity and liabilities | 10/49 | €30,102 | €73,858 | +€43,756 | +145.4% |
| Equity | 10/15 | €16,690 | €38,710 | +€22,020 | +131.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,690 | €37,710 | +€22,020 | +140.3% |
| Distributable reserves | 133 | €15,690 | €37,710 | +€22,020 | +140.3% |
| Amounts payable | 17/49 | €13,412 | €35,148 | +€21,736 | +162.1% |
| Amounts payable within one year | 42/48 | €13,412 | €35,148 | +€21,736 | +162.1% |
| Trade debts | 44 | €11,524 | €25,390 | +€13,866 | +120.3% |
| Suppliers | 440/4 | €11,524 | €25,390 | +€13,866 | +120.3% |
| Taxes, remuneration and social security | 45 | €1,888 | €9,758 | +€7,870 | +417.0% |
| Taxes | 450/3 | €1,888 | €9,758 | +€7,870 | +417.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €1,120 | +€666 | +147.0% |
| Other operating charges | 640/8 | €643 | €1,959 | +€1,316 | +204.5% |
| Gross operating margin | 9900 | €13,402 | €31,678 | +€18,276 | +136.4% |
| Operating profit (loss) | 9901 | €12,305 | €28,599 | +€16,294 | +132.4% |
| Financial income | 75/76B | €644 | €2,043 | +€1,399 | +217.3% |
| Recurring financial income | 75 | €644 | €2,043 | +€1,399 | +217.3% |
| Financial charges | 65/66B | €1,988 | €186 | -€1,802 | -90.6% |
| Recurring financial charges | 65 | €1,988 | €186 | -€1,802 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €10,961 | €30,455 | +€19,495 | +177.9% |
| Income taxes | 67/77 | €1,174 | €8,435 | +€7,262 | +618.7% |
| Profit (loss) for the period | 9904 | €9,787 | €22,020 | +€12,233 | +125.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,787 | €22,020 | +€12,233 | +125.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.