C.H.D.B.: 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.D.B.
Largest movements
- Receivables within one year -€49,845
down €49,845 (-91.5%), from €54,471 to €4,626
of which Trade receivables: -€49,368
- Stocks and contracts +€21,883
new in 2024: €21,883
- Cash +€9,867
up €9,867 (+107%), from €9,221 to €19,088
mainly Receivables within one year (+€49,845) and Net result for the year (+€9,273)
- Tangible fixed assets +€728
new in 2024: €728
- Trade debts -€31,359
down €31,359 (-61.5%), from €50,955 to €19,596
- Profit (loss) carried forward +€9,273
up €9,273 (+165%), from €5,613 to €14,886
- Contributions +€2,876
up €2,876 (+40.4%), from €7,124 to €10,000
- Other debts +€1,176
new in 2024: €1,176
- Tax, wage and social debts +€667
new in 2024: €667
- Turnover +€245,466
up €245,466 (+30.7%), from €800,822 to €1.0m
- Purchases and services +€225,739
up €225,739 (+28.7%), from €787,088 to €1.0m
- Gross operating margin +€19,727
up €19,727 (+144%), from €13,734 to €33,461
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 | €63,692 | €46,325 | -€17,367 | -27.3% |
| Fixed assets | 21/28 | - | €728 | +€728 | |
| Tangible fixed assets | 22/27 | - | €728 | +€728 | |
| Plant, machinery and equipment | 23 | - | €728 | +€728 | |
| Current assets | 29/58 | €63,692 | €45,597 | -€18,095 | -28.4% |
| Stocks and contracts in progress | 3 | - | €21,883 | +€21,883 | |
| Stocks | 30/36 | - | €21,883 | +€21,883 | |
| Amounts receivable within one year | 40/41 | €54,471 | €4,626 | -€49,845 | -91.5% |
| Trade receivables | 40 | €52,994 | €3,626 | -€49,368 | -93.2% |
| Other amounts receivable | 41 | €1,477 | €1,000 | -€477 | -32.3% |
| Cash at bank and in hand | 54/58 | €9,221 | €19,088 | +€9,867 | +107% |
| Total equity and liabilities | 10/49 | €63,692 | €46,325 | -€17,367 | -27.3% |
| Equity | 10/15 | €12,737 | €24,886 | +€12,149 | +95.4% |
| Contributions | 10/11 | €7,124 | €10,000 | +€2,876 | +40.4% |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €5,613 | €14,886 | +€9,273 | +165% |
| Amounts payable | 17/49 | €50,955 | €21,439 | -€29,516 | -57.9% |
| Amounts payable within one year | 42/48 | €50,955 | €21,439 | -€29,516 | -57.9% |
| Trade debts | 44 | €50,955 | €19,596 | -€31,359 | -61.5% |
| Suppliers | 440/4 | €50,955 | €19,596 | -€31,359 | -61.5% |
| Taxes, remuneration and social security | 45 | - | €667 | +€667 | |
| Remuneration and social security | 454/9 | - | €667 | +€667 | |
| Other amounts payable | 47/48 | - | €1,176 | +€1,176 | |
| Turnover | 70 | €800,822 | €1,046,288 | +€245,466 | +30.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €787,088 | €1,012,827 | +€225,739 | +28.7% |
| Remuneration, social security and pensions | 62 | €7 | €382 | +€375 | +5,357% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €182 | +€182 | |
| Other operating charges | 640/8 | €6,599 | €15,116 | +€8,517 | +129% |
| Gross operating margin | 9900 | €13,734 | €33,461 | +€19,727 | +144% |
| Operating profit (loss) | 9901 | €7,128 | €17,781 | +€10,653 | +149% |
| Financial charges | 65/66B | €1,515 | €7,309 | +€5,794 | +382% |
| Recurring financial charges | 65 | €1,515 | €7,309 | +€5,794 | +382% |
| Profit (loss) for the period before taxes | 9903 | €5,613 | €10,472 | +€4,859 | +86.6% |
| Income taxes | 67/77 | - | €1,199 | +€1,199 | |
| Profit (loss) for the period | 9904 | €5,613 | €9,273 | +€3,660 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,613 | €9,273 | +€3,660 | +65.2% |
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 31 October 2026 via checked.be.