CH-RH COACHING & CONSULTING: what changed
CH-RH COACHING & CONSULTING
Largest movements
- Cash +€40,100
up €40,100 (+97.6%), from €41,072 to €81,172
mainly Net result for the year (+€67,343) and Tax, wage and social debts (+€13,403)
- Receivables within one year -€9,124
down €9,124 (-32.7%), from €27,888 to €18,765
of which Trade receivables: -€7,357
- Tangible fixed assets -€5,081
down €5,081 (-15.1%), from €33,679 to €28,598
- Reserves +€17,461
up €17,461 (+24.9%), from €70,052 to €87,513
of which Distributable reserves: +€17,461
- Tax, wage and social debts +€13,403
up €13,403 (+147%), from €9,124 to €22,527
of which Taxes: +€13,403
- Debts after one year -€8,921
down €8,921 (-100%), from €8,921 to €0
- Other debts +€4,013
up €4,013 (+13.4%), from €30,030 to €34,043
- Current portion of long-term debt -€2,596
down €2,596 (-22.5%), from €11,516 to €8,921
- Gross operating margin +€35,468
up €35,468 (+50.8%), from €69,870 to €105,338
- Taxes +€9,292
up €9,292 (+52.1%), from €17,823 to €27,115
- Depreciation +€2,859
up €2,859 (+47.0%), from €6,081 to €8,939
- Other operating charges +€2,255
up €2,255 (+469%), from €480 to €2,735
- Financial charges -€1,262
down €1,262 (-64.7%), from €1,950 to €688
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,612 | €173,659 | +€25,047 | +16.9% |
| Fixed assets | 21/28 | €33,679 | €28,598 | -€5,081 | -15.1% |
| Tangible fixed assets | 22/27 | €33,679 | €28,598 | -€5,081 | -15.1% |
| Furniture and vehicles | 24 | €33,679 | €28,598 | -€5,081 | -15.1% |
| Current assets | 29/58 | €114,932 | €145,060 | +€30,128 | +26.2% |
| Amounts receivable within one year | 40/41 | €27,888 | €18,765 | -€9,124 | -32.7% |
| Trade receivables | 40 | €26,122 | €18,765 | -€7,357 | -28.2% |
| Other amounts receivable | 41 | €1,767 | €0 | -€1,767 | -100% |
| Current investments | 50/53 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,072 | €81,172 | +€40,100 | +97.6% |
| Deferred charges and accrued income | 490/1 | €972 | €124 | -€848 | -87.3% |
| Total equity and liabilities | 10/49 | €148,612 | €173,659 | +€25,047 | +16.9% |
| Equity | 10/15 | €88,652 | €106,113 | +€17,461 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,052 | €87,513 | +€17,461 | +24.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,192 | €85,653 | +€17,461 | +25.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,959 | €67,546 | +€7,587 | +12.7% |
| Amounts payable after more than one year | 17 | €8,921 | €0 | -€8,921 | -100% |
| Financial debts | 170/4 | €8,921 | €0 | -€8,921 | -100% |
| Amounts payable within one year | 42/48 | €50,997 | €67,501 | +€16,505 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €11,516 | €8,921 | -€2,596 | -22.5% |
| Trade debts | 44 | €327 | €2,010 | +€1,684 | +515% |
| Suppliers | 440/4 | €327 | €2,010 | +€1,684 | +515% |
| Taxes, remuneration and social security | 45 | €9,124 | €22,527 | +€13,403 | +147% |
| Taxes | 450/3 | €9,124 | €22,527 | +€13,403 | +147% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,030 | €34,043 | +€4,013 | +13.4% |
| Accrued charges and deferred income | 492/3 | €42 | €44 | +€2 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €8,939 | +€2,859 | +47.0% |
| Other operating charges | 640/8 | €480 | €2,735 | +€2,255 | +469% |
| Gross operating margin | 9900 | €69,870 | €105,338 | +€35,468 | +50.8% |
| Operating profit (loss) | 9901 | €63,309 | €93,664 | +€30,354 | +47.9% |
| Financial income | 75/76B | €549 | €1,482 | +€933 | +170% |
| Recurring financial income | 75 | €549 | €1,482 | +€933 | +170% |
| Financial charges | 65/66B | €1,950 | €688 | -€1,262 | -64.7% |
| Recurring financial charges | 65 | €1,950 | €688 | -€1,262 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €61,909 | €94,458 | +€32,549 | +52.6% |
| Income taxes | 67/77 | €17,823 | €27,115 | +€9,292 | +52.1% |
| Profit (loss) for the period | 9904 | €44,086 | €67,343 | +€23,257 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,086 | €67,343 | +€23,257 | +52.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.