CH CONSULTANTS: 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 CONSULTANTS
Largest movements
- Tangible fixed assets -€15,314
down €15,314 (-3.4%), from €444,703 to €429,389
of which Assets under construction and advance payments: -€295,228
- Receivables within one year +€13,208
up €13,208 (+37.6%), from €35,108 to €48,316
of which Trade receivables: +€24,119
- Deferred charges and accrued income -€11,230
down €11,230 (-80.8%), from €13,900 to €2,670
- Debts after one year -€19,355
down €19,355 (-6.7%), from €287,280 to €267,926
- Accrued charges and deferred income +€9,291
up €9,291 (+646%), from €1,438 to €10,729
- Depreciation +€25,652
up €25,652 (+517%), from €4,960 to €30,612
- Taxes -€7,801
down €7,801 (-88.7%), from €8,791 to €990
- Gross operating margin -€3,101
down €3,101 (-7.1%), from €43,981 to €40,879
- Financial charges +€1,319
up €1,319 (+14.0%), from €9,399 to €10,718
- Other operating charges -€567
down €567 (-25.2%), from €2,249 to €1,681
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 | €517,554 | €499,712 | -€17,843 | -3.4% |
| Fixed assets | 21/28 | €444,703 | €429,389 | -€15,314 | -3.4% |
| Tangible fixed assets | 22/27 | €444,703 | €429,389 | -€15,314 | -3.4% |
| Land and buildings | 22 | €142,603 | €425,153 | +€282,550 | +198% |
| Plant, machinery and equipment | 23 | €1,617 | €939 | -€678 | -41.9% |
| Furniture and vehicles | 24 | €5,255 | €3,297 | -€1,958 | -37.3% |
| Assets under construction and advance payments | 27 | €295,228 | €0 | -€295,228 | -100% |
| Current assets | 29/58 | €72,851 | €70,323 | -€2,528 | -3.5% |
| Amounts receivable within one year | 40/41 | €35,108 | €48,316 | +€13,208 | +37.6% |
| Trade receivables | 40 | €2,055 | €26,174 | +€24,119 | +1,174% |
| Other amounts receivable | 41 | €33,053 | €22,142 | -€10,911 | -33.0% |
| Cash at bank and in hand | 54/58 | €23,843 | €19,337 | -€4,506 | -18.9% |
| Deferred charges and accrued income | 490/1 | €13,900 | €2,670 | -€11,230 | -80.8% |
| Total equity and liabilities | 10/49 | €517,554 | €499,712 | -€17,843 | -3.4% |
| Equity | 10/15 | €184,663 | €182,330 | -€2,333 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,860 | €144,860 | = | 0.0% |
| Distributable reserves | 133 | €144,860 | €144,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,403 | €25,070 | -€2,333 | -8.5% |
| Amounts payable | 17/49 | €332,892 | €317,382 | -€15,510 | -4.7% |
| Amounts payable after more than one year | 17 | €287,280 | €267,926 | -€19,355 | -6.7% |
| Financial debts | 170/4 | €287,280 | €267,926 | -€19,355 | -6.7% |
| Amounts payable within one year | 42/48 | €44,174 | €38,728 | -€5,446 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €26,344 | €26,668 | +€323 | +1.2% |
| Trade debts | 44 | €5,424 | €861 | -€4,563 | -84.1% |
| Suppliers | 440/4 | €5,424 | €861 | -€4,563 | -84.1% |
| Taxes, remuneration and social security | 45 | €12,405 | €11,199 | -€1,206 | -9.7% |
| Taxes | 450/3 | €10,527 | €9,320 | -€1,206 | -11.5% |
| Remuneration and social security | 454/9 | €1,878 | €1,878 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,438 | €10,729 | +€9,291 | +646% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,960 | €30,612 | +€25,652 | +517% |
| Other operating charges | 640/8 | €2,249 | €1,681 | -€567 | -25.2% |
| Gross operating margin | 9900 | €43,981 | €40,879 | -€3,101 | -7.1% |
| Operating profit (loss) | 9901 | €36,772 | €8,585 | -€28,186 | -76.7% |
| Financial income | 75/76B | €848 | €790 | -€58 | -6.9% |
| Recurring financial income | 75 | €848 | €790 | -€58 | -6.9% |
| Financial charges | 65/66B | €9,399 | €10,718 | +€1,319 | +14.0% |
| Recurring financial charges | 65 | €9,399 | €10,718 | +€1,319 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €28,221 | -€1,343 | -€29,564 | |
| Income taxes | 67/77 | €8,791 | €990 | -€7,801 | -88.7% |
| Profit (loss) for the period | 9904 | €19,430 | -€2,333 | -€21,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,430 | -€2,333 | -€21,763 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.