CH Business Solutions: 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.
CH Business Solutions
Largest movements
- Cash +€12,275
up €12,275 (+1,434%), from €856 to €13,131
mainly Net result for the year (+€26,795) and Tax, wage and social debts (+€9,866)
- Tangible fixed assets -€5,159
down €5,159 (-44.4%), from €11,608 to €6,449
- Receivables within one year -€4,181
down €4,181 (-27.3%), from €15,288 to €11,107
- Stocks and contracts +€4,167
new in 2025: €4,167
- Deferred charges and accrued income +€1,432
up €1,432 (+176%), from €813 to €2,246
- Profit (loss) carried forward +€26,795
up €26,795 (+11,958%), from €224 to €27,019
- Other debts -€23,732
down €23,732 (-98.9%), from €23,997 to €265
- Tax, wage and social debts +€9,866
up €9,866 (+368%), from €2,682 to €12,549
- Trade debts -€4,902
down €4,902 (-87.6%), from €5,597 to €694
- Gross operating margin +€36,931
up €36,931 (+619%), from €5,964 to €42,895
- Taxes +€7,230
up €7,230 (+637%), from €1,135 to €8,365
- Depreciation +€1,656
up €1,656 (+41.3%), from €4,011 to €5,667
- Financial charges +€1,270
up €1,270 (+11,800%), from €11 to €1,280
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 | €33,500 | €41,527 | +€8,027 | +24.0% |
| Fixed assets | 21/28 | €16,543 | €10,876 | -€5,667 | -34.3% |
| Intangible fixed assets | 21 | €4,935 | €4,427 | -€508 | -10.3% |
| Tangible fixed assets | 22/27 | €11,608 | €6,449 | -€5,159 | -44.4% |
| Furniture and vehicles | 24 | €11,608 | €6,449 | -€5,159 | -44.4% |
| Current assets | 29/58 | €16,958 | €30,651 | +€13,694 | +80.8% |
| Stocks and contracts in progress | 3 | - | €4,167 | +€4,167 | |
| Stocks | 30/36 | - | €4,167 | +€4,167 | |
| Amounts receivable within one year | 40/41 | €15,288 | €11,107 | -€4,181 | -27.3% |
| Trade receivables | 40 | €15,288 | €11,107 | -€4,181 | -27.3% |
| Cash at bank and in hand | 54/58 | €856 | €13,131 | +€12,275 | +1,434% |
| Deferred charges and accrued income | 490/1 | €813 | €2,246 | +€1,432 | +176% |
| Total equity and liabilities | 10/49 | €33,500 | €41,527 | +€8,027 | +24.0% |
| Equity | 10/15 | €1,224 | €28,019 | +€26,795 | +2,189% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224 | €27,019 | +€26,795 | +11,958% |
| Amounts payable | 17/49 | €32,276 | €13,509 | -€18,768 | -58.1% |
| Amounts payable within one year | 42/48 | €32,276 | €13,509 | -€18,768 | -58.1% |
| Trade debts | 44 | €5,597 | €694 | -€4,902 | -87.6% |
| Suppliers | 440/4 | €5,597 | €694 | -€4,902 | -87.6% |
| Taxes, remuneration and social security | 45 | €2,682 | €12,549 | +€9,866 | +368% |
| Taxes | 450/3 | €2,682 | €12,549 | +€9,866 | +368% |
| Other amounts payable | 47/48 | €23,997 | €265 | -€23,732 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,011 | €5,667 | +€1,656 | +41.3% |
| Other operating charges | 640/8 | €583 | €788 | +€205 | +35.1% |
| Gross operating margin | 9900 | €5,964 | €42,895 | +€36,931 | +619% |
| Operating profit (loss) | 9901 | €1,370 | €36,440 | +€35,071 | +2,561% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €11 | €1,280 | +€1,270 | +11,800% |
| Recurring financial charges | 65 | €11 | €1,280 | +€1,270 | +11,800% |
| Profit (loss) for the period before taxes | 9903 | €1,359 | €35,160 | +€33,801 | +2,488% |
| Income taxes | 67/77 | €1,135 | €8,365 | +€7,230 | +637% |
| Profit (loss) for the period | 9904 | €224 | €26,795 | +€26,571 | +11,858% |
| Profit (loss) for the period to be appropriated | 9905 | €224 | €26,795 | +€26,571 | +11,858% |
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 28 October 2026 via checked.be.