CBH CONSULTING: 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.
CBH CONSULTING
Largest movements
- Cash +€11,715
up €11,715 (+23.8%), from €49,190 to €60,905
mainly Net result for the year (+€11,967)
- Reserves +€11,967
up €11,967 (+44.4%), from €26,949 to €38,916
No income-statement line moved by more than 1% of the activity.
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 | €58,190 | €69,905 | +€11,715 | +20.1% |
| Fixed assets | 21/28 | €9,000 | €9,000 | = | 0.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €49,190 | €60,905 | +€11,715 | +23.8% |
| Cash at bank and in hand | 54/58 | €49,190 | €60,905 | +€11,715 | +23.8% |
| Total equity and liabilities | 10/49 | €58,190 | €69,905 | +€11,715 | +20.1% |
| Equity | 10/15 | €27,949 | €39,916 | +€11,967 | +42.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,949 | €38,916 | +€11,967 | +44.4% |
| Distributable reserves | 133 | €26,949 | €38,916 | +€11,967 | +44.4% |
| Amounts payable | 17/49 | €30,241 | €29,989 | -€252 | -0.8% |
| Amounts payable within one year | 42/48 | €30,241 | €29,989 | -€252 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,241 | €7,989 | -€252 | -3.1% |
| Taxes | 450/3 | €8,241 | €7,989 | -€252 | -3.1% |
| Other amounts payable | 47/48 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €402 | €425 | +€23 | +5.7% |
| Gross operating margin | 9900 | €16,500 | €16,426 | -€74 | -0.4% |
| Operating profit (loss) | 9901 | €16,098 | €16,001 | -€97 | -0.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,053 | €15,956 | -€97 | -0.6% |
| Income taxes | 67/77 | €4,013 | €3,989 | -€24 | -0.6% |
| Profit (loss) for the period | 9904 | €12,040 | €11,967 | -€73 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,040 | €11,967 | -€73 | -0.6% |
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 10 October 2026 via checked.be.