C.H. AUDIT: 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.
C.H. AUDIT
Largest movements
- Receivables within one year -€9,066
down €9,066 (-30.9%), from €29,360 to €20,293
- Cash +€7,194
up €7,194 (+11.5%), from €62,447 to €69,640
mainly Net result for the year (+€31,276) and Tax, wage and social debts (+€11,348)
- Reserves +€37,391
up €37,391 (+180.6%), from €20,700 to €58,091
- Other debts -€37,298
no longer reported in 2026 (was €37,298)
- Tax, wage and social debts +€11,348
up €11,348 (+522.7%), from €2,171 to €13,519
- Trade debts -€6,928
down €6,928 (-65.6%), from €10,558 to €3,630
- Profit (loss) carried forward -€6,115
no longer reported in 2026 (was €6,115)
- Taxes +€10,808
up €10,808 (+1871.0%), from €578 to €11,385
- Financial charges -€1,506
down €1,506 (-72.1%), from €2,090 to €583
- Gross operating margin -€712
down €712 (-1.6%), from €45,632 to €44,919
- Other operating charges -€536
down €536 (-35.7%), from €1,503 to €967
- Depreciation +€513
up €513 (+200.1%), from €257 to €770
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,842 | €94,240 | -€1,602 | -1.7% |
| Fixed assets | 21/28 | €4,036 | €4,307 | +€271 | +6.7% |
| Tangible fixed assets | 22/27 | €1,686 | €1,957 | +€271 | +16.1% |
| Furniture and vehicles | 24 | €1,686 | €1,957 | +€271 | +16.1% |
| Financial fixed assets | 28 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €91,806 | €89,934 | -€1,873 | -2.0% |
| Amounts receivable within one year | 40/41 | €29,360 | €20,293 | -€9,066 | -30.9% |
| Trade receivables | 40 | €29,360 | €20,293 | -€9,066 | -30.9% |
| Cash at bank and in hand | 54/58 | €62,447 | €69,640 | +€7,194 | +11.5% |
| Total equity and liabilities | 10/49 | €95,842 | €94,240 | -€1,602 | -1.7% |
| Equity | 10/15 | €45,815 | €77,091 | +€31,276 | +68.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €20,700 | €58,091 | +€37,391 | +180.6% |
| Distributable reserves | 133 | €20,700 | €58,091 | +€37,391 | +180.6% |
| Profit (loss) carried forward | 14 | €6,115 | - | -€6,115 | |
| Amounts payable | 17/49 | €50,028 | €17,149 | -€32,878 | -65.7% |
| Amounts payable within one year | 42/48 | €50,028 | €17,149 | -€32,878 | -65.7% |
| Trade debts | 44 | €10,558 | €3,630 | -€6,928 | -65.6% |
| Suppliers | 440/4 | €10,558 | €3,630 | -€6,928 | -65.6% |
| Taxes, remuneration and social security | 45 | €2,171 | €13,519 | +€11,348 | +522.7% |
| Taxes | 450/3 | €2,171 | €13,519 | +€11,348 | +522.7% |
| Other amounts payable | 47/48 | €37,298 | - | -€37,298 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €770 | +€513 | +200.1% |
| Other operating charges | 640/8 | €1,503 | €967 | -€536 | -35.7% |
| Gross operating margin | 9900 | €45,632 | €44,919 | -€712 | -1.6% |
| Operating profit (loss) | 9901 | €43,709 | €43,183 | -€526 | -1.2% |
| Financial income | 75/76B | €0 | €62 | +€62 | +30980.0% |
| Recurring financial income | 75 | €0 | €62 | +€62 | +30980.0% |
| Financial charges | 65/66B | €2,090 | €583 | -€1,506 | -72.1% |
| Recurring financial charges | 65 | €2,090 | €583 | -€1,506 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €41,619 | €42,661 | +€1,042 | +2.5% |
| Income taxes | 67/77 | €578 | €11,385 | +€10,808 | +1871.0% |
| Profit (loss) for the period | 9904 | €41,042 | €31,276 | -€9,766 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,042 | €31,276 | -€9,766 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.