C.T.H.: 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.T.H.
Largest movements
- Tangible fixed assets -€10,565
down €10,565 (-46.7%), from €22,621 to €12,055
of which Furniture and vehicles: -€9,975
- Cash -€429
down €429 (-45.1%), from €953 to €524
mainly Net result for the year (-€16,713) and Trade debts (-€3,112)
- Profit (loss) carried forward -€16,713
down €16,713 (-15.7%), from -€106,727 to -€123,440
- Other debts +€9,243
up €9,243 (+8.2%), from €113,106 to €122,349
- Trade debts -€3,112
down €3,112 (-53.5%), from €5,817 to €2,705
- Gross operating margin +€7,645
up €7,645 (+57.9%), from -€13,206 to -€5,561
- Other operating charges -€1,491
down €1,491 (-74.3%), from €2,006 to €515
- Financial charges -€331
down €331 (-82.1%), from €403 to €72
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 | €23,724 | €12,914 | -€10,810 | -45.6% |
| Fixed assets | 21/28 | €22,621 | €12,055 | -€10,565 | -46.7% |
| Tangible fixed assets | 22/27 | €22,621 | €12,055 | -€10,565 | -46.7% |
| Plant, machinery and equipment | 23 | €1,171 | €581 | -€590 | -50.4% |
| Furniture and vehicles | 24 | €15,450 | €5,475 | -€9,975 | -64.6% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €1,103 | €858 | -€244 | -22.2% |
| Amounts receivable within one year | 40/41 | €150 | €335 | +€185 | +123% |
| Trade receivables | 40 | €150 | - | -€150 | |
| Other amounts receivable | 41 | - | €335 | +€335 | |
| Cash at bank and in hand | 54/58 | €953 | €524 | -€429 | -45.1% |
| Total equity and liabilities | 10/49 | €23,724 | €12,914 | -€10,810 | -45.6% |
| Equity | 10/15 | -€95,427 | -€112,140 | -€16,713 | -17.5% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €5,092 | €5,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,232 | €3,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,727 | -€123,440 | -€16,713 | -15.7% |
| Amounts payable | 17/49 | €119,151 | €125,054 | +€5,903 | +5.0% |
| Amounts payable within one year | 42/48 | €119,151 | €125,054 | +€5,903 | +5.0% |
| Trade debts | 44 | €5,817 | €2,705 | -€3,112 | -53.5% |
| Suppliers | 440/4 | €5,817 | €2,705 | -€3,112 | -53.5% |
| Taxes, remuneration and social security | 45 | €227 | - | -€227 | |
| Taxes | 450/3 | €227 | - | -€227 | |
| Other amounts payable | 47/48 | €113,106 | €122,349 | +€9,243 | +8.2% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,565 | €10,565 | = | 0.0% |
| Other operating charges | 640/8 | €2,006 | €515 | -€1,491 | -74.3% |
| Gross operating margin | 9900 | -€13,206 | -€5,561 | +€7,645 | +57.9% |
| Operating profit (loss) | 9901 | -€25,777 | -€16,641 | +€9,136 | +35.4% |
| Financial charges | 65/66B | €403 | €72 | -€331 | -82.1% |
| Recurring financial charges | 65 | €403 | €72 | -€331 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,180 | -€16,713 | +€9,467 | +36.2% |
| Profit (loss) for the period | 9904 | -€26,180 | -€16,713 | +€9,467 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,180 | -€16,713 | +€9,467 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.