CH INVESTMENTS & ENGINEERING: 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 INVESTMENTS & ENGINEERING
Largest movements
- Receivables within one year +€98,525
up €98,525 (+74.6%), from €132,127 to €230,652
- Receivables after one year +€30,000
up €30,000 (+3.0%), from €985,365 to €1.0m
- Tangible fixed assets -€28,704
down €28,704 (-3.7%), from €765,692 to €736,988
- Cash -€20,886
down €20,886 (-54.7%), from €38,189 to €17,303
mainly Receivables within one year (-€98,525) and Receivables after one year (-€30,000)
- Profit (loss) carried forward +€46,130
up €46,130 (+17.6%), from €262,660 to €308,789
- Other debts +€44,290
up €44,290 (+9.1%), from €488,944 to €533,235
- Financial charges +€13,528
up €13,528 (+45.7%), from €29,617 to €43,145
- Gross operating margin +€10,660
up €10,660 (+9.9%), from €108,116 to €118,776
- Financial income -€7,889
down €7,889 (-18.9%), from €41,653 to €33,764
- Taxes -€2,462
down €2,462 (-13.6%), from €18,135 to €15,673
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.
Derived cash bridge
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 | €1,933,922 | €2,012,608 | +€78,685 | +4.1% |
| Fixed assets | 21/28 | €777,992 | €749,288 | -€28,704 | -3.7% |
| Tangible fixed assets | 22/27 | €765,692 | €736,988 | -€28,704 | -3.7% |
| Land and buildings | 22 | €765,692 | €736,988 | -€28,704 | -3.7% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €1,155,931 | €1,263,320 | +€107,389 | +9.3% |
| Amounts receivable after more than one year | 29 | €985,365 | €1,015,365 | +€30,000 | +3.0% |
| Other amounts receivable | 291 | €985,365 | €1,015,365 | +€30,000 | +3.0% |
| Amounts receivable within one year | 40/41 | €132,127 | €230,652 | +€98,525 | +74.6% |
| Other amounts receivable | 41 | €132,127 | €230,652 | +€98,525 | +74.6% |
| Cash at bank and in hand | 54/58 | €38,189 | €17,303 | -€20,886 | -54.7% |
| Deferred charges and accrued income | 490/1 | €250 | €0 | -€250 | -100% |
| Total equity and liabilities | 10/49 | €1,933,922 | €2,012,608 | +€78,685 | +4.1% |
| Equity | 10/15 | €1,249,330 | €1,294,319 | +€44,990 | +3.6% |
| Contributions | 10/11 | €552,692 | €552,692 | = | 0.0% |
| Reserves | 13 | €423,993 | €423,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €16,853 | €16,853 | = | 0.0% |
| Distributable reserves | 133 | €407,140 | €407,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,660 | €308,789 | +€46,130 | +17.6% |
| Investment grants | 15 | €9,986 | €8,846 | -€1,140 | -11.4% |
| Amounts payable | 17/49 | €684,593 | €718,288 | +€33,696 | +4.9% |
| Amounts payable after more than one year | 17 | €138,259 | €119,611 | -€18,647 | -13.5% |
| Financial debts | 170/4 | €138,259 | €119,611 | -€18,647 | -13.5% |
| Amounts payable within one year | 42/48 | €516,392 | €555,637 | +€39,244 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €18,440 | €18,647 | +€208 | +1.1% |
| Trade debts | 44 | €3,536 | €3,755 | +€219 | +6.2% |
| Suppliers | 440/4 | €3,536 | €3,755 | +€219 | +6.2% |
| Taxes, remuneration and social security | 45 | €5,472 | €0 | -€5,472 | -100% |
| Taxes | 450/3 | €5,472 | €0 | -€5,472 | -100% |
| Other amounts payable | 47/48 | €488,944 | €533,235 | +€44,290 | +9.1% |
| Accrued charges and deferred income | 492/3 | €29,942 | €43,040 | +€13,099 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,704 | €28,704 | = | 0.0% |
| Other operating charges | 640/8 | €18,185 | €18,888 | +€703 | +3.9% |
| Gross operating margin | 9900 | €108,116 | €118,776 | +€10,660 | +9.9% |
| Operating profit (loss) | 9901 | €61,228 | €71,184 | +€9,957 | +16.3% |
| Financial income | 75/76B | €41,653 | €33,764 | -€7,889 | -18.9% |
| Recurring financial income | 75 | €41,653 | €33,764 | -€7,889 | -18.9% |
| Financial charges | 65/66B | €29,617 | €43,145 | +€13,528 | +45.7% |
| Recurring financial charges | 65 | €29,617 | €43,145 | +€13,528 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €73,264 | €61,803 | -€11,461 | -15.6% |
| Income taxes | 67/77 | €18,135 | €15,673 | -€2,462 | -13.6% |
| Profit (loss) for the period | 9904 | €55,129 | €46,130 | -€8,999 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,129 | €46,130 | -€8,999 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.