CH Law: 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 Law
Largest movements
- Cash +€8,664
up €8,664 (+308%), from €2,813 to €11,477
mainly Other debts (+€2,626) and Advances received (+€2,110)
- Receivables within one year -€1,741
down €1,741 (-10.8%), from €16,181 to €14,440
of which Trade receivables: -€5,614
- Deferred charges and accrued income +€747
new in 2025: €747
- Tangible fixed assets -€440
down €440 (-34.5%), from €1,278 to €838
- Other debts +€2,626
new in 2025: €2,626
- Advances received +€2,110
up €2,110 (+301%), from €700 to €2,810
- Profit (loss) carried forward +€1,979
up €1,979 (+20.9%), from €9,469 to €11,447
- Tax, wage and social debts +€1,330
up €1,330 (+20.2%), from €6,577 to €7,906
of which Taxes: +€3,130
- Trade debts -€818
down €818 (-57.3%), from €1,427 to €609
of which Bills of exchange payable: -€1,331
- Gross operating margin -€5,126
down €5,126 (-38.6%), from €13,288 to €8,162
- Financial charges +€1,267
up €1,267 (+903%), from €140 to €1,407
- Other operating charges +€1,138
up €1,138 (+366%), from €311 to €1,449
- Taxes -€439
down €439 (-13.2%), from €3,326 to €2,887
- Depreciation +€397
up €397 (+914%), from €43 to €440
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 | €20,327 | €27,557 | +€7,230 | +35.6% |
| Fixed assets | 21/28 | €1,334 | €893 | -€440 | -33.0% |
| Tangible fixed assets | 22/27 | €1,278 | €838 | -€440 | -34.5% |
| Furniture and vehicles | 24 | €1,278 | €838 | -€440 | -34.5% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €18,993 | €26,664 | +€7,671 | +40.4% |
| Amounts receivable within one year | 40/41 | €16,181 | €14,440 | -€1,741 | -10.8% |
| Trade receivables | 40 | €9,043 | €3,429 | -€5,614 | -62.1% |
| Other amounts receivable | 41 | €7,138 | €11,010 | +€3,873 | +54.3% |
| Cash at bank and in hand | 54/58 | €2,813 | €11,477 | +€8,664 | +308% |
| Deferred charges and accrued income | 490/1 | - | €747 | +€747 | |
| Total equity and liabilities | 10/49 | €20,327 | €27,557 | +€7,230 | +35.6% |
| Equity | 10/15 | €11,469 | €13,447 | +€1,979 | +17.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €9,469 | €11,447 | +€1,979 | +20.9% |
| Amounts payable | 17/49 | €8,859 | €14,110 | +€5,252 | +59.3% |
| Amounts payable within one year | 42/48 | €8,703 | €13,951 | +€5,248 | +60.3% |
| Trade debts | 44 | €1,427 | €609 | -€818 | -57.3% |
| Suppliers | 440/4 | €96 | €609 | +€513 | +533% |
| Bills of exchange payable | 441 | €1,331 | - | -€1,331 | |
| Advances received on contracts in progress | 46 | €700 | €2,810 | +€2,110 | +301% |
| Taxes, remuneration and social security | 45 | €6,577 | €7,906 | +€1,330 | +20.2% |
| Taxes | 450/3 | €4,777 | €7,906 | +€3,130 | +65.5% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | - | €2,626 | +€2,626 | |
| Accrued charges and deferred income | 492/3 | €155 | €159 | +€4 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €440 | +€397 | +914% |
| Other operating charges | 640/8 | €311 | €1,449 | +€1,138 | +366% |
| Gross operating margin | 9900 | €13,288 | €8,162 | -€5,126 | -38.6% |
| Operating profit (loss) | 9901 | €12,934 | €6,273 | -€6,661 | -51.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €140 | €1,407 | +€1,267 | +903% |
| Recurring financial charges | 65 | €140 | €1,407 | +€1,267 | +903% |
| Profit (loss) for the period before taxes | 9903 | €12,794 | €4,866 | -€7,928 | -62.0% |
| Income taxes | 67/77 | €3,326 | €2,887 | -€439 | -13.2% |
| Profit (loss) for the period | 9904 | €9,469 | €1,979 | -€7,490 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,469 | €1,979 | -€7,490 | -79.1% |
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 27 October 2026 via checked.be.