C&H MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€16,458
up €16,458 (+130%), from €12,678 to €29,136
mainly Net result for the year (+€78,666) and Receivables within one year (+€13,310)
- Receivables within one year -€13,310
no longer reported in 2025 (was €13,310)
- Debts after one year -€90,192
down €90,192 (-21.2%), from €425,334 to €335,143
- Profit (loss) carried forward +€78,666
up €78,666 (+46.5%), from €169,236 to €247,902
- Tax, wage and social debts +€7,668
up €7,668 (+21.1%), from €36,389 to €44,057
of which Remuneration and social security: +€9,337
- Financial income -€60,000
down €60,000 (-75.0%), from €80,000 to €20,000
- Taxes +€8,365
up €8,365 (+49.8%), from €16,786 to €25,151
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.
Derived cash bridge
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 | €751,576 | €754,575 | +€2,999 | +0.4% |
| Fixed assets | 21/28 | €725,588 | €725,439 | -€149 | 0.0% |
| Tangible fixed assets | 22/27 | €534 | €385 | -€149 | -27.8% |
| Furniture and vehicles | 24 | €534 | €385 | -€149 | -27.8% |
| Financial fixed assets | 28 | €725,054 | €725,054 | = | 0.0% |
| Current assets | 29/58 | €25,988 | €29,136 | +€3,148 | +12.1% |
| Amounts receivable within one year | 40/41 | €13,310 | - | -€13,310 | |
| Trade receivables | 40 | €13,310 | - | -€13,310 | |
| Cash at bank and in hand | 54/58 | €12,678 | €29,136 | +€16,458 | +130% |
| Total equity and liabilities | 10/49 | €751,576 | €754,575 | +€2,999 | +0.4% |
| Equity | 10/15 | €179,236 | €257,902 | +€78,666 | +43.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,236 | €247,902 | +€78,666 | +46.5% |
| Amounts payable | 17/49 | €572,340 | €496,674 | -€75,666 | -13.2% |
| Amounts payable after more than one year | 17 | €425,334 | €335,143 | -€90,192 | -21.2% |
| Financial debts | 170/4 | €425,334 | €335,143 | -€90,192 | -21.2% |
| Amounts payable within one year | 42/48 | €147,006 | €161,531 | +€14,525 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €87,022 | €90,192 | +€3,170 | +3.6% |
| Trade debts | 44 | €736 | €924 | +€188 | +25.5% |
| Suppliers | 440/4 | €736 | €924 | +€188 | +25.5% |
| Taxes, remuneration and social security | 45 | €36,389 | €44,057 | +€7,668 | +21.1% |
| Taxes | 450/3 | €29,360 | €27,692 | -€1,669 | -5.7% |
| Remuneration and social security | 454/9 | €7,029 | €16,366 | +€9,337 | +133% |
| Other amounts payable | 47/48 | €22,858 | €26,358 | +€3,500 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | €105,898 | €106,509 | +€612 | +0.6% |
| Operating profit (loss) | 9901 | €105,749 | €106,361 | +€612 | +0.6% |
| Financial income | 75/76B | €80,000 | €20,000 | -€60,000 | -75.0% |
| Recurring financial income | 75 | €80,000 | €20,000 | -€60,000 | -75.0% |
| Financial charges | 65/66B | €21,820 | €22,544 | +€725 | +3.3% |
| Recurring financial charges | 65 | €21,820 | €22,544 | +€725 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €163,929 | €103,816 | -€60,113 | -36.7% |
| Income taxes | 67/77 | €16,786 | €25,151 | +€8,365 | +49.8% |
| Profit (loss) for the period | 9904 | €147,143 | €78,666 | -€68,478 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €147,143 | €78,666 | -€68,478 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.