C.H.U.: 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.U.
Largest movements
- Stocks and contracts +€15,058
up €15,058 (+59.4%), from €25,337 to €40,395
- Cash -€6,625
down €6,625 (-27.9%), from €23,715 to €17,091
mainly Trade debts (-€29,258) and Stocks and contracts (-€15,058)
- Receivables within one year -€3,490
down €3,490 (-12.9%), from €26,963 to €23,473
of which Trade receivables: -€6,436
- Trade debts -€29,258
down €29,258 (-46.4%), from €63,028 to €33,770
- Profit (loss) carried forward +€16,940
up €16,940 (+2463.1%), from €688 to €17,628
- Tax, wage and social debts +€11,899
up €11,899 (+102.3%), from €11,631 to €23,530
of which Remuneration and social security: +€8,499
- Contributions +€5,200
up €5,200 (+520.0%), from €1,000 to €6,200
- Turnover +€53,890
up €53,890 (+9.0%), from €596,606 to €650,496
- Purchases and services +€45,849
up €45,849 (+7.8%), from €585,979 to €631,829
- Gross operating margin +€30,040
up €30,040 (+182.3%), from €16,477 to €46,517
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 | €76,872 | €81,653 | +€4,781 | +6.2% |
| Formation expenses | 20 | €663 | €497 | -€166 | -25.0% |
| Current assets | 29/58 | €76,209 | €81,156 | +€4,947 | +6.5% |
| Stocks and contracts in progress | 3 | €25,337 | €40,395 | +€15,058 | +59.4% |
| Stocks | 30/36 | €25,337 | €40,395 | +€15,058 | +59.4% |
| Amounts receivable within one year | 40/41 | €26,963 | €23,473 | -€3,490 | -12.9% |
| Trade receivables | 40 | €8,760 | €2,324 | -€6,436 | -73.5% |
| Other amounts receivable | 41 | €18,203 | €21,149 | +€2,946 | +16.2% |
| Cash at bank and in hand | 54/58 | €23,715 | €17,091 | -€6,625 | -27.9% |
| Deferred charges and accrued income | 490/1 | €193 | €197 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €76,872 | €81,653 | +€4,781 | +6.2% |
| Equity | 10/15 | €2,213 | €24,353 | +€22,140 | +1000.5% |
| Contributions | 10/11 | €1,000 | €6,200 | +€5,200 | +520.0% |
| Reserves | 13 | €525 | €525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €525 | €525 | = | 0.0% |
| Reserves not available under the articles | 1311 | €525 | €525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €688 | €17,628 | +€16,940 | +2463.1% |
| Amounts payable | 17/49 | €74,659 | €57,300 | -€17,359 | -23.3% |
| Amounts payable within one year | 42/48 | €74,659 | €57,300 | -€17,359 | -23.3% |
| Trade debts | 44 | €63,028 | €33,770 | -€29,258 | -46.4% |
| Suppliers | 440/4 | €63,028 | €33,770 | -€29,258 | -46.4% |
| Taxes, remuneration and social security | 45 | €11,631 | €23,530 | +€11,899 | +102.3% |
| Taxes | 450/3 | €1,502 | €4,902 | +€3,400 | +226.4% |
| Remuneration and social security | 454/9 | €10,129 | €18,628 | +€8,499 | +83.9% |
| Turnover | 70 | €596,606 | €650,496 | +€53,890 | +9.0% |
| Non-recurring operating income | 76A | €1,445 | €18,775 | +€17,330 | +1199.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €585,979 | €631,829 | +€45,849 | +7.8% |
| Remuneration, social security and pensions | 62 | €23,595 | €20,396 | -€3,199 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | - | -€166 | |
| Other operating charges | 640/8 | €2,511 | €4,425 | +€1,913 | +76.2% |
| Non-recurring operating charges | 66A | - | €166 | +€166 | |
| Gross operating margin | 9900 | €16,477 | €46,517 | +€30,040 | +182.3% |
| Operating profit (loss) | 9901 | -€9,795 | €21,531 | +€31,326 | |
| Financial charges | 65/66B | €85 | €1,191 | +€1,105 | +1294.0% |
| Recurring financial charges | 65 | €85 | €1,191 | +€1,105 | +1294.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,880 | €20,340 | +€30,220 | |
| Income taxes | 67/77 | €1,435 | €3,400 | +€1,965 | +137.0% |
| Profit (loss) for the period | 9904 | -€11,315 | €16,940 | +€28,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,315 | €16,940 | +€28,255 |
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 4 October 2026 via checked.be.