CH-DC 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-DC Consulting
Largest movements
- Cash +€53,261
up €53,261 (+138%), from €38,569 to €91,830
mainly Net result for the year (+€47,566) and Tax, wage and social debts (+€11,424)
- Receivables within one year +€6,055
up €6,055 (+73.7%), from €8,219 to €14,274
- Reserves +€47,566
up €47,566 (+151%), from €31,430 to €78,996
- Tax, wage and social debts +€11,424
up €11,424 (+78.9%), from €14,477 to €25,901
of which Taxes: +€13,097
- Gross operating margin +€20,592
up €20,592 (+52.0%), from €39,611 to €60,202
- Taxes +€4,428
up €4,428 (+55.5%), from €7,982 to €12,410
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 | €47,038 | €106,104 | +€59,066 | +126% |
| Fixed assets | 21/28 | €250 | €0 | -€250 | -100% |
| Tangible fixed assets | 22/27 | €250 | €0 | -€250 | -100% |
| Furniture and vehicles | 24 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €46,788 | €106,104 | +€59,316 | +127% |
| Amounts receivable within one year | 40/41 | €8,219 | €14,274 | +€6,055 | +73.7% |
| Trade receivables | 40 | €8,219 | €14,274 | +€6,055 | +73.7% |
| Cash at bank and in hand | 54/58 | €38,569 | €91,830 | +€53,261 | +138% |
| Total equity and liabilities | 10/49 | €47,038 | €106,104 | +€59,066 | +126% |
| Equity | 10/15 | €32,430 | €79,996 | +€47,566 | +147% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,430 | €78,996 | +€47,566 | +151% |
| Distributable reserves | 133 | €31,430 | €78,996 | +€47,566 | +151% |
| Amounts payable | 17/49 | €14,607 | €26,108 | +€11,500 | +78.7% |
| Amounts payable within one year | 42/48 | €14,607 | €26,108 | +€11,500 | +78.7% |
| Trade debts | 44 | €130 | €0 | -€130 | -100% |
| Suppliers | 440/4 | €130 | €0 | -€130 | -100% |
| Taxes, remuneration and social security | 45 | €14,477 | €25,901 | +€11,424 | +78.9% |
| Taxes | 450/3 | €12,804 | €25,901 | +€13,097 | +102% |
| Remuneration and social security | 454/9 | €1,673 | €0 | -€1,673 | -100% |
| Other amounts payable | 47/48 | - | €207 | +€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | - | €320 | +€320 | |
| Gross operating margin | 9900 | €39,611 | €60,202 | +€20,592 | +52.0% |
| Operating profit (loss) | 9901 | €39,361 | €59,632 | +€20,272 | +51.5% |
| Financial income | 75/76B | €63 | €374 | +€311 | +490% |
| Recurring financial income | 75 | €63 | €374 | +€311 | +490% |
| Financial charges | 65/66B | €12 | €31 | +€19 | +163% |
| Recurring financial charges | 65 | €12 | €31 | +€19 | +163% |
| Profit (loss) for the period before taxes | 9903 | €39,412 | €59,976 | +€20,563 | +52.2% |
| Income taxes | 67/77 | €7,982 | €12,410 | +€4,428 | +55.5% |
| Profit (loss) for the period | 9904 | €31,430 | €47,566 | +€16,135 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,430 | €47,566 | +€16,135 | +51.3% |
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 20 October 2026 via checked.be.