CH-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.
CH-Consulting
Largest movements
- Cash -€81,992
down €81,992 (-39.3%), from €208,430 to €126,438
mainly Contributions, distributions and other (-€209,572) and Investment in fixed assets (net) (-€62,657)
- Tangible fixed assets +€47,828
up €47,828 (+76.7%), from €62,332 to €110,160
of which Other tangible fixed assets: +€61,273
- Receivables within one year +€12,346
up €12,346 (+39.1%), from €31,560 to €43,906
of which Trade receivables: +€15,136
- Reserves -€129,373
down €129,373 (-56.6%), from €228,686 to €99,313
- Other debts +€124,400
up €124,400 (+1653.6%), from €7,523 to €131,923
- Debts after one year -€13,165
down €13,165 (-33.1%), from €39,786 to €26,621
- Trade debts -€4,706
down €4,706 (-61.2%), from €7,688 to €2,982
- Gross operating margin +€65,074
up €65,074 (+129.8%), from €50,139 to €115,213
- Depreciation +€12,243
up €12,243 (+473.5%), from €2,586 to €14,829
- Taxes +€7,950
up €7,950 (+79.1%), from €10,050 to €18,000
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 | €304,761 | €284,830 | -€19,931 | -6.5% |
| Fixed assets | 21/28 | €62,392 | €110,220 | +€47,828 | +76.7% |
| Tangible fixed assets | 22/27 | €62,332 | €110,160 | +€47,828 | +76.7% |
| Plant, machinery and equipment | 23 | €2,398 | €1,899 | -€499 | -20.8% |
| Furniture and vehicles | 24 | €59,934 | €46,989 | -€12,945 | -21.6% |
| Other tangible fixed assets | 26 | - | €61,273 | +€61,273 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €242,369 | €174,610 | -€67,760 | -28.0% |
| Amounts receivable within one year | 40/41 | €31,560 | €43,906 | +€12,346 | +39.1% |
| Trade receivables | 40 | €16,609 | €31,745 | +€15,136 | +91.1% |
| Other amounts receivable | 41 | €14,950 | €12,160 | -€2,790 | -18.7% |
| Cash at bank and in hand | 54/58 | €208,430 | €126,438 | -€81,992 | -39.3% |
| Deferred charges and accrued income | 490/1 | €2,379 | €4,266 | +€1,887 | +79.3% |
| Total equity and liabilities | 10/49 | €304,761 | €284,830 | -€19,931 | -6.5% |
| Equity | 10/15 | €230,686 | €101,313 | -€129,373 | -56.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €228,686 | €99,313 | -€129,373 | -56.6% |
| Distributable reserves | 133 | €228,686 | €99,313 | -€129,373 | -56.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,075 | €183,517 | +€109,441 | +147.7% |
| Amounts payable after more than one year | 17 | €39,786 | €26,621 | -€13,165 | -33.1% |
| Financial debts | 170/4 | €39,786 | €26,621 | -€13,165 | -33.1% |
| Amounts payable within one year | 42/48 | €33,871 | €156,895 | +€123,024 | +363.2% |
| Current portion of amounts payable after more than one year | 42 | €12,691 | €13,165 | +€474 | +3.7% |
| Trade debts | 44 | €7,688 | €2,982 | -€4,706 | -61.2% |
| Suppliers | 440/4 | €7,688 | €2,982 | -€4,706 | -61.2% |
| Taxes, remuneration and social security | 45 | €5,969 | €8,826 | +€2,857 | +47.9% |
| Taxes | 450/3 | €4,199 | €7,456 | +€3,257 | +77.6% |
| Remuneration and social security | 454/9 | €1,770 | €1,370 | -€400 | -22.6% |
| Other amounts payable | 47/48 | €7,523 | €131,923 | +€124,400 | +1653.6% |
| Accrued charges and deferred income | 492/3 | €418 | €0 | -€418 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,586 | €14,829 | +€12,243 | +473.5% |
| Other operating charges | 640/8 | €231 | €196 | -€35 | -15.1% |
| Gross operating margin | 9900 | €50,139 | €115,213 | +€65,074 | +129.8% |
| Operating profit (loss) | 9901 | €47,322 | €100,188 | +€52,866 | +111.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €1,969 | €1,989 | +€20 | +1.0% |
| Recurring financial charges | 65 | €1,969 | €1,989 | +€20 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €45,355 | €98,199 | +€52,845 | +116.5% |
| Income taxes | 67/77 | €10,050 | €18,000 | +€7,950 | +79.1% |
| Profit (loss) for the period | 9904 | €35,305 | €80,199 | +€44,894 | +127.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,305 | €80,199 | +€44,894 | +127.2% |
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 9 October 2026 via checked.be.