C&H TECHNICS: 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 TECHNICS
Largest movements
- Cash +€9,808
up €9,808 (+129%), from €7,582 to €17,390
mainly Net result for the year (+€31,306) and Other debts (+€9,962)
- Receivables within one year -€4,749
down €4,749 (-10.1%), from €47,002 to €42,253
of which Trade receivables: -€8,957
- Tangible fixed assets -€1,058
down €1,058 (-34.0%), from €3,115 to €2,057
of which Furniture and vehicles: -€978
- Trade debts -€9,986
down €9,986 (-56.0%), from €17,832 to €7,846
- Other debts +€9,962
up €9,962 (+53.9%), from €18,478 to €28,440
- Tax, wage and social debts +€3,325
up €3,325 (+81.1%), from €4,101 to €7,426
of which Remuneration and social security: +€1,791
- Current portion of long-term debt +€839
new in 2025: €839
- Gross operating margin +€28,760
up €28,760 (+202%), from €14,211 to €42,971
- Taxes +€6,286
up €6,286 (+137%), from €4,592 to €10,878
- Financial income +€1,140
up €1,140 (+65.4%), from €1,742 to €2,882
- Financial charges -€890
down €890 (-72.4%), from €1,229 to €339
- Depreciation -€805
down €805 (-23.9%), from €3,366 to €2,561
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 | €59,095 | €63,235 | +€4,140 | +7.0% |
| Fixed assets | 21/28 | €3,115 | €2,057 | -€1,058 | -34.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,115 | €2,057 | -€1,058 | -34.0% |
| Plant, machinery and equipment | 23 | €80 | - | -€80 | |
| Furniture and vehicles | 24 | €3,035 | €2,057 | -€978 | -32.2% |
| Current assets | 29/58 | €55,980 | €61,178 | +€5,198 | +9.3% |
| Amounts receivable within one year | 40/41 | €47,002 | €42,253 | -€4,749 | -10.1% |
| Trade receivables | 40 | €17,231 | €8,274 | -€8,957 | -52.0% |
| Other amounts receivable | 41 | €29,771 | €33,979 | +€4,208 | +14.1% |
| Cash at bank and in hand | 54/58 | €7,582 | €17,390 | +€9,808 | +129% |
| Deferred charges and accrued income | 490/1 | €1,396 | €1,535 | +€139 | +9.9% |
| Total equity and liabilities | 10/49 | €59,095 | €63,235 | +€4,140 | +7.0% |
| Equity | 10/15 | €16,750 | €16,750 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,250 | €14,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,345 | €46,485 | +€4,140 | +9.8% |
| Amounts payable within one year | 42/48 | €42,345 | €46,485 | +€4,140 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | - | €839 | +€839 | |
| Trade debts | 44 | €17,832 | €7,846 | -€9,986 | -56.0% |
| Suppliers | 440/4 | €17,832 | €7,846 | -€9,986 | -56.0% |
| Advances received on contracts in progress | 46 | €1,934 | €1,934 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,101 | €7,426 | +€3,325 | +81.1% |
| Taxes | 450/3 | €4,101 | €5,635 | +€1,534 | +37.4% |
| Remuneration and social security | 454/9 | - | €1,791 | +€1,791 | |
| Other amounts payable | 47/48 | €18,478 | €28,440 | +€9,962 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,366 | €2,561 | -€805 | -23.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €643 | €769 | +€126 | +19.6% |
| Gross operating margin | 9900 | €14,211 | €42,971 | +€28,760 | +202% |
| Operating profit (loss) | 9901 | €10,203 | €39,641 | +€29,438 | +289% |
| Financial income | 75/76B | €1,742 | €2,882 | +€1,140 | +65.4% |
| Recurring financial income | 75 | €1,742 | €2,882 | +€1,140 | +65.4% |
| Financial charges | 65/66B | €1,229 | €339 | -€890 | -72.4% |
| Recurring financial charges | 65 | €1,229 | €339 | -€890 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €10,716 | €42,184 | +€31,468 | +294% |
| Income taxes | 67/77 | €4,592 | €10,878 | +€6,286 | +137% |
| Profit (loss) for the period | 9904 | €6,124 | €31,306 | +€25,182 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €6,124 | €31,306 | +€25,182 | +411% |
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.