CDHR CONSULT: 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.
CDHR CONSULT
Largest movements
- Cash +€17,287
up €17,287 (+21.3%), from €81,258 to €98,545
mainly Net result for the year (+€33,386) and Depreciation (+€6,520)
- Receivables within one year +€16,728
up €16,728 (+126.0%), from €13,280 to €30,008
- Tangible fixed assets -€6,520
down €6,520 (-91.7%), from €7,109 to €589
- Reserves +€90,000
new in 2025: €90,000
- Profit (loss) carried forward -€56,614
down €56,614 (-95.5%), from €59,311 to €2,697
- Other debts -€7,020
down €7,020 (-92.2%), from €7,617 to €597
- Trade debts +€1,783
up €1,783 (+689.1%), from €259 to €2,042
- Gross operating margin +€3,000
up €3,000 (+6.3%), from €47,919 to €50,919
- Taxes +€741
up €741 (+7.5%), from €9,921 to €10,662
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 | €103,995 | €131,539 | +€27,544 | +26.5% |
| Fixed assets | 21/28 | €7,185 | €665 | -€6,520 | -90.7% |
| Tangible fixed assets | 22/27 | €7,109 | €589 | -€6,520 | -91.7% |
| Furniture and vehicles | 24 | €7,109 | €589 | -€6,520 | -91.7% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €96,810 | €130,873 | +€34,063 | +35.2% |
| Amounts receivable within one year | 40/41 | €13,280 | €30,008 | +€16,728 | +126.0% |
| Trade receivables | 40 | €13,280 | €30,008 | +€16,728 | +126.0% |
| Cash at bank and in hand | 54/58 | €81,258 | €98,545 | +€17,287 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,272 | €2,320 | +€48 | +2.1% |
| Total equity and liabilities | 10/49 | €103,995 | €131,539 | +€27,544 | +26.5% |
| Equity | 10/15 | €66,811 | €100,197 | +€33,386 | +50.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €90,000 | +€90,000 | |
| Distributable reserves | 133 | - | €90,000 | +€90,000 | |
| Profit (loss) carried forward | 14 | €59,311 | €2,697 | -€56,614 | -95.5% |
| Amounts payable | 17/49 | €37,184 | €31,341 | -€5,842 | -15.7% |
| Amounts payable within one year | 42/48 | €37,184 | €31,341 | -€5,842 | -15.7% |
| Trade debts | 44 | €259 | €2,042 | +€1,783 | +689.1% |
| Suppliers | 440/4 | €259 | €2,042 | +€1,783 | +689.1% |
| Taxes, remuneration and social security | 45 | €29,308 | €28,702 | -€606 | -2.1% |
| Taxes | 450/3 | €27,689 | €28,702 | +€1,012 | +3.7% |
| Remuneration and social security | 454/9 | €1,618 | - | -€1,618 | |
| Other amounts payable | 47/48 | €7,617 | €597 | -€7,020 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €6,520 | -€3 | 0.0% |
| Other operating charges | 640/8 | €651 | €309 | -€342 | -52.6% |
| Gross operating margin | 9900 | €47,919 | €50,919 | +€3,000 | +6.3% |
| Operating profit (loss) | 9901 | €40,745 | €44,091 | +€3,345 | +8.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €42 | €45 | +€3 | +6.4% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €40,703 | €44,048 | +€3,346 | +8.2% |
| Income taxes | 67/77 | €9,921 | €10,662 | +€741 | +7.5% |
| Profit (loss) for the period | 9904 | €30,782 | €33,386 | +€2,604 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,782 | €33,386 | +€2,604 | +8.5% |
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.