C.H.E CONSULT: 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.E CONSULT
Largest movements
- Tangible fixed assets -€9,112
down €9,112 (-26.7%), from €34,067 to €24,956
of which Furniture and vehicles: -€9,112
- Receivables within one year -€2,634
down €2,634 (-42.6%), from €6,189 to €3,556
of which Trade receivables: -€2,621
- Cash +€633
up €633 (+116.1%), from €545 to €1,178
mainly Depreciation (+€9,112) and Receivables within one year (+€2,634)
- Profit (loss) carried forward -€5,577
down €5,577 (-44.2%), from -€12,618 to -€18,195
- Debts after one year -€5,009
down €5,009 (-33.0%), from €15,181 to €10,172
- Tax, wage and social debts -€674
down €674 (-33.6%), from €2,007 to €1,333
of which Taxes: -€674
- Gross operating margin +€3,211
up €3,211 (+219.9%), from €1,460 to €4,671
- Depreciation -€381
down €381 (-4.0%), from €9,493 to €9,112
- Financial charges -€286
down €286 (-27.6%), from €1,036 to €749
- Taxes -€244
down €244 (-63.4%), from €385 to €141
- Other operating charges +€196
up €196 (+398.4%), from €49 to €246
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 | €41,016 | €29,903 | -€11,112 | -27.1% |
| Fixed assets | 21/28 | €34,067 | €24,956 | -€9,112 | -26.7% |
| Tangible fixed assets | 22/27 | €34,067 | €24,956 | -€9,112 | -26.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,067 | €24,956 | -€9,112 | -26.7% |
| Current assets | 29/58 | €6,948 | €4,948 | -€2,001 | -28.8% |
| Amounts receivable within one year | 40/41 | €6,189 | €3,556 | -€2,634 | -42.6% |
| Trade receivables | 40 | €6,177 | €3,556 | -€2,621 | -42.4% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €545 | €1,178 | +€633 | +116.1% |
| Deferred charges and accrued income | 490/1 | €214 | €214 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,016 | €29,903 | -€11,112 | -27.1% |
| Equity | 10/15 | €6,009 | €432 | -€5,577 | -92.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27 | €27 | = | 0.0% |
| Distributable reserves | 133 | €27 | €27 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,618 | -€18,195 | -€5,577 | -44.2% |
| Amounts payable | 17/49 | €35,007 | €29,471 | -€5,536 | -15.8% |
| Amounts payable after more than one year | 17 | €15,181 | €10,172 | -€5,009 | -33.0% |
| Financial debts | 170/4 | €15,181 | €10,172 | -€5,009 | -33.0% |
| Amounts payable within one year | 42/48 | €19,776 | €19,299 | -€478 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €4,814 | €5,009 | +€194 | +4.0% |
| Trade debts | 44 | €754 | €645 | -€109 | -14.4% |
| Suppliers | 440/4 | €754 | €645 | -€109 | -14.4% |
| Taxes, remuneration and social security | 45 | €2,007 | €1,333 | -€674 | -33.6% |
| Taxes | 450/3 | €2,007 | €1,333 | -€674 | -33.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,202 | €12,313 | +€111 | +0.9% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,493 | €9,112 | -€381 | -4.0% |
| Other operating charges | 640/8 | €49 | €246 | +€196 | +398.4% |
| Gross operating margin | 9900 | €1,460 | €4,671 | +€3,211 | +219.9% |
| Operating profit (loss) | 9901 | -€8,082 | -€4,686 | +€3,396 | +42.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,036 | €749 | -€286 | -27.6% |
| Recurring financial charges | 65 | €1,036 | €749 | -€286 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,118 | -€5,436 | +€3,682 | +40.4% |
| Income taxes | 67/77 | €385 | €141 | -€244 | -63.4% |
| Profit (loss) for the period | 9904 | -€9,503 | -€5,577 | +€3,927 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,503 | -€5,577 | +€3,927 | +41.3% |
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 2 October 2026 via checked.be.