C&H Group: 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 Group
Largest movements
- Receivables within one year +€10,055
up €10,055 (+99.6%), from €10,095 to €20,150
of which Other amounts receivable: +€12,966
- Tangible fixed assets -€1,012
down €1,012 (-24.8%), from €4,074 to €3,061
- Cash -€627
down €627 (-57.2%), from €1,095 to €469
mainly Receivables within one year (-€10,055) and Net result for the year (-€2,078)
- Tax, wage and social debts +€5,961
up €5,961 (+86.1%), from €6,926 to €12,886
- Trade debts +€4,968
up €4,968 (+125%), from €3,977 to €8,946
- Profit (loss) carried forward -€2,078
down €2,078, from €1,711 to -€367
- Debts after one year -€1,650
down €1,650 (-100%), from €1,650 to €0
- Short-term financial debts +€1,215
new in 2024: €1,215
- Other operating charges +€3,023
up €3,023 (+755%), from €401 to €3,423
- Gross operating margin -€1,281
down €1,281 (-18.7%), from €6,846 to €5,565
- Financial income +€459
up €459 (+129%), from €355 to €814
- Financial charges -€149
down €149 (-11.7%), from €1,273 to €1,124
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 | €15,263 | €23,680 | +€8,416 | +55.1% |
| Fixed assets | 21/28 | €4,074 | €3,061 | -€1,012 | -24.8% |
| Tangible fixed assets | 22/27 | €4,074 | €3,061 | -€1,012 | -24.8% |
| Furniture and vehicles | 24 | €4,074 | €3,061 | -€1,012 | -24.8% |
| Current assets | 29/58 | €11,190 | €20,618 | +€9,429 | +84.3% |
| Amounts receivable within one year | 40/41 | €10,095 | €20,150 | +€10,055 | +99.6% |
| Trade receivables | 40 | €3,143 | €232 | -€2,911 | -92.6% |
| Other amounts receivable | 41 | €6,952 | €19,918 | +€12,966 | +187% |
| Cash at bank and in hand | 54/58 | €1,095 | €469 | -€627 | -57.2% |
| Total equity and liabilities | 10/49 | €15,263 | €23,680 | +€8,416 | +55.1% |
| Equity | 10/15 | €2,711 | €633 | -€2,078 | -76.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,711 | -€367 | -€2,078 | |
| Amounts payable | 17/49 | €12,553 | €23,047 | +€10,494 | +83.6% |
| Amounts payable after more than one year | 17 | €1,650 | €0 | -€1,650 | -100% |
| Financial debts | 170/4 | €1,650 | €0 | -€1,650 | -100% |
| Amounts payable within one year | 42/48 | €10,903 | €23,047 | +€12,144 | +111% |
| Financial debts | 43 | - | €1,215 | +€1,215 | |
| Credit institutions | 430/8 | - | €1,215 | +€1,215 | |
| Trade debts | 44 | €3,977 | €8,946 | +€4,968 | +125% |
| Suppliers | 440/4 | €3,977 | €8,946 | +€4,968 | +125% |
| Taxes, remuneration and social security | 45 | €6,926 | €12,886 | +€5,961 | +86.1% |
| Taxes | 450/3 | €6,926 | €12,886 | +€5,961 | +86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €1,012 | +€25 | +2.5% |
| Other operating charges | 640/8 | €401 | €3,423 | +€3,023 | +755% |
| Gross operating margin | 9900 | €6,846 | €5,565 | -€1,281 | -18.7% |
| Operating profit (loss) | 9901 | €5,458 | €1,130 | -€4,329 | -79.3% |
| Financial income | 75/76B | €355 | €814 | +€459 | +129% |
| Recurring financial income | 75 | €355 | €814 | +€459 | +129% |
| Financial charges | 65/66B | €1,273 | €1,124 | -€149 | -11.7% |
| Recurring financial charges | 65 | €1,273 | €1,124 | -€149 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €4,541 | €820 | -€3,721 | -81.9% |
| Income taxes | 67/77 | €2,830 | €2,898 | +€67 | +2.4% |
| Profit (loss) for the period | 9904 | €1,711 | -€2,078 | -€3,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,711 | -€2,078 | -€3,788 |
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 19 October 2026 via checked.be.