C&H CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€39,415
up €39,415 (+232%), from €17,013 to €56,428
of which Trade receivables: +€39,702
- Financial fixed assets -€18,000
no longer reported in 2024 (was €18,000)
- Tangible fixed assets -€8,398
down €8,398 (-48.3%), from €17,395 to €8,998
of which Furniture and vehicles: -€7,658
- Cash +€8,308
up €8,308 (+12.9%), from €64,420 to €72,728
mainly Net result for the year (+€56,249) and Investment in fixed assets (net) (+€18,000)
- Reserves +€56,249
up €56,249 (+106%), from €53,003 to €109,252
- Tax, wage and social debts -€12,508
down €12,508 (-43.2%), from €28,957 to €16,450
of which Remuneration and social security: -€16,951
- Other debts -€7,926
no longer reported in 2024 (was €7,926)
- Current portion of long-term debt -€7,867
down €7,867 (-71.0%), from €11,083 to €3,215
- Trade debts -€6,247
down €6,247 (-75.3%), from €8,301 to €2,053
- Gross operating margin +€50,949
up €50,949 (+178%), from €28,702 to €79,650
- Taxes +€10,563
up €10,563 (+303%), from €3,491 to €14,054
- Depreciation -€2,545
down €2,545 (-23.3%), from €10,943 to €8,398
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,484 | €138,370 | +€20,885 | +17.8% |
| Fixed assets | 21/28 | €35,395 | €8,998 | -€26,398 | -74.6% |
| Tangible fixed assets | 22/27 | €17,395 | €8,998 | -€8,398 | -48.3% |
| Plant, machinery and equipment | 23 | €1,004 | €265 | -€739 | -73.6% |
| Furniture and vehicles | 24 | €16,391 | €8,733 | -€7,658 | -46.7% |
| Financial fixed assets | 28 | €18,000 | - | -€18,000 | |
| Current assets | 29/58 | €82,089 | €129,372 | +€47,283 | +57.6% |
| Amounts receivable within one year | 40/41 | €17,013 | €56,428 | +€39,415 | +232% |
| Trade receivables | 40 | €15,181 | €54,883 | +€39,702 | +262% |
| Other amounts receivable | 41 | €1,832 | €1,545 | -€287 | -15.7% |
| Cash at bank and in hand | 54/58 | €64,420 | €72,728 | +€8,308 | +12.9% |
| Deferred charges and accrued income | 490/1 | €656 | €217 | -€440 | -67.0% |
| Total equity and liabilities | 10/49 | €117,484 | €138,370 | +€20,885 | +17.8% |
| Equity | 10/15 | €58,003 | €114,252 | +€56,249 | +97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,003 | €109,252 | +€56,249 | +106% |
| Distributable reserves | 133 | €53,003 | €109,252 | +€56,249 | +106% |
| Amounts payable | 17/49 | €59,481 | €24,118 | -€35,363 | -59.5% |
| Amounts payable after more than one year | 17 | €3,215 | - | -€3,215 | |
| Financial debts | 170/4 | €3,215 | - | -€3,215 | |
| Amounts payable within one year | 42/48 | €56,266 | €24,118 | -€32,148 | -57.1% |
| Current portion of amounts payable after more than one year | 42 | €11,083 | €3,215 | -€7,867 | -71.0% |
| Trade debts | 44 | €8,301 | €2,053 | -€6,247 | -75.3% |
| Suppliers | 440/4 | €8,301 | €2,053 | -€6,247 | -75.3% |
| Advances received on contracts in progress | 46 | - | €2,400 | +€2,400 | |
| Taxes, remuneration and social security | 45 | €28,957 | €16,450 | -€12,508 | -43.2% |
| Taxes | 450/3 | €9,102 | €13,545 | +€4,443 | +48.8% |
| Remuneration and social security | 454/9 | €19,855 | €2,905 | -€16,951 | -85.4% |
| Other amounts payable | 47/48 | €7,926 | - | -€7,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,943 | €8,398 | -€2,545 | -23.3% |
| Other operating charges | 640/8 | €234 | €621 | +€387 | +166% |
| Gross operating margin | 9900 | €28,702 | €79,650 | +€50,949 | +178% |
| Operating profit (loss) | 9901 | €17,525 | €70,632 | +€53,107 | +303% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €826 | €329 | -€496 | -60.1% |
| Recurring financial charges | 65 | €826 | €329 | -€496 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €16,709 | €70,302 | +€53,593 | +321% |
| Income taxes | 67/77 | €3,491 | €14,054 | +€10,563 | +303% |
| Profit (loss) for the period | 9904 | €13,219 | €56,249 | +€43,030 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €13,219 | €56,249 | +€43,030 | +326% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.