CH 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.
CH CONSULT
Largest movements
- Current investments +€50,548
new in 2024: €50,548
- Cash -€47,898
down €47,898 (-66.1%), from €72,474 to €24,576
mainly Current investments (-€50,548) and Receivables within one year (-€6,953)
- Receivables within one year +€6,953
up €6,953 (+23.6%), from €29,519 to €36,472
of which Trade receivables: +€6,464
- Tangible fixed assets -€5,690
down €5,690 (-22.6%), from €25,126 to €19,436
of which Furniture and vehicles: -€4,981
- Reserves +€10,500
up €10,500 (+13.2%), from €79,835 to €90,335
- Other debts -€3,399
down €3,399 (-40.0%), from €8,490 to €5,090
- Tax, wage and social debts -€2,765
down €2,765 (-48.0%), from €5,757 to €2,992
- Purchases and services +€22,876
up €22,876 (+16.2%), from €140,783 to €163,658
- Turnover +€18,583
up €18,583 (+14.5%), from €128,172 to €146,755
- Gross operating margin +€5,152
up €5,152 (+27.8%), from €18,502 to €23,654
- Other operating charges -€4,072
down €4,072 (-74.9%), from €5,437 to €1,365
- Depreciation +€3,097
up €3,097 (+71.1%), from €4,359 to €7,456
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,598 | €134,850 | +€4,252 | +3.3% |
| Fixed assets | 21/28 | €25,166 | €19,476 | -€5,690 | -22.6% |
| Tangible fixed assets | 22/27 | €25,126 | €19,436 | -€5,690 | -22.6% |
| Plant, machinery and equipment | 23 | €4,719 | €4,009 | -€710 | -15.0% |
| Furniture and vehicles | 24 | €20,407 | €15,426 | -€4,981 | -24.4% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €105,432 | €115,374 | +€9,943 | +9.4% |
| Amounts receivable after more than one year | 29 | €960 | - | -€960 | |
| Other amounts receivable | 291 | €960 | - | -€960 | |
| Amounts receivable within one year | 40/41 | €29,519 | €36,472 | +€6,953 | +23.6% |
| Trade receivables | 40 | €29,519 | €35,983 | +€6,464 | +21.9% |
| Other amounts receivable | 41 | - | €489 | +€489 | |
| Current investments | 50/53 | - | €50,548 | +€50,548 | |
| Cash at bank and in hand | 54/58 | €72,474 | €24,576 | -€47,898 | -66.1% |
| Deferred charges and accrued income | 490/1 | €2,478 | €3,778 | +€1,300 | +52.4% |
| Total equity and liabilities | 10/49 | €130,598 | €134,850 | +€4,252 | +3.3% |
| Equity | 10/15 | €114,180 | €124,728 | +€10,548 | +9.2% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Outside capital | 11 | €23,000 | €23,000 | = | 0.0% |
| Other | 1109/19 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €79,835 | €90,335 | +€10,500 | +13.2% |
| Distributable reserves | 133 | €79,835 | €90,335 | +€10,500 | +13.2% |
| Profit (loss) carried forward | 14 | €11,345 | €11,393 | +€48 | +0.4% |
| Amounts payable | 17/49 | €16,418 | €10,123 | -€6,296 | -38.3% |
| Amounts payable within one year | 42/48 | €16,418 | €10,123 | -€6,296 | -38.3% |
| Trade debts | 44 | €2,171 | €2,040 | -€131 | -6.0% |
| Suppliers | 440/4 | €2,171 | €2,040 | -€131 | -6.0% |
| Taxes, remuneration and social security | 45 | €5,757 | €2,992 | -€2,765 | -48.0% |
| Taxes | 450/3 | €5,757 | €2,992 | -€2,765 | -48.0% |
| Other amounts payable | 47/48 | €8,490 | €5,090 | -€3,399 | -40.0% |
| Turnover | 70 | €128,172 | €146,755 | +€18,583 | +14.5% |
| Non-recurring operating income | 76A | €6,500 | €16,617 | +€10,117 | +155.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €140,783 | €163,658 | +€22,876 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,359 | €7,456 | +€3,097 | +71.1% |
| Other operating charges | 640/8 | €5,437 | €1,365 | -€4,072 | -74.9% |
| Non-recurring operating charges | 66A | €1,445 | €719 | -€727 | -50.3% |
| Gross operating margin | 9900 | €18,502 | €23,654 | +€5,152 | +27.8% |
| Operating profit (loss) | 9901 | €7,262 | €14,114 | +€6,853 | +94.4% |
| Financial income | 75/76B | - | €1,317 | +€1,317 | |
| Recurring financial income | 75 | - | €1,317 | +€1,317 | |
| Financial charges | 65/66B | €110 | €138 | +€28 | +25.0% |
| Recurring financial charges | 65 | €110 | €138 | +€28 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €7,152 | €15,293 | +€8,142 | +113.8% |
| Income taxes | 67/77 | €2,531 | €4,745 | +€2,214 | +87.5% |
| Profit (loss) for the period | 9904 | €4,621 | €10,548 | +€5,927 | +128.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,621 | €10,548 | +€5,927 | +128.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.