CH'TIMMO: what changed
Two fiscal 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'TIMMO
Largest movements
- Tangible fixed assets -€37,968
down €37,968 (-6.0%), from €628,737 to €590,769
of which Land and buildings: -€35,295
- Receivables within one year +€13,987
new in 2024: €13,987
- Debts after one year -€68,344
down €68,344 (-21.1%), from €324,642 to €256,298
- Profit (loss) carried forward +€39,040
up €39,040 (+37.8%), from €103,304 to €142,344
- Financial charges -€1,666
down €1,666 (-15.2%), from €10,951 to €9,285
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.
Cash bridge derived
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 | €689,911 | €659,557 | -€30,354 | -4.4% |
| Fixed assets | 21/28 | €628,737 | €590,769 | -€37,968 | -6.0% |
| Tangible fixed assets | 22/27 | €628,737 | €590,769 | -€37,968 | -6.0% |
| Land and buildings | 22 | €623,391 | €588,096 | -€35,295 | -5.7% |
| Plant, machinery and equipment | 23 | €5,346 | €2,673 | -€2,673 | -50.0% |
| Current assets | 29/58 | €61,174 | €68,789 | +€7,615 | +12.4% |
| Amounts receivable within one year | 40/41 | - | €13,987 | +€13,987 | |
| Other amounts receivable | 41 | - | €13,987 | +€13,987 | |
| Cash at bank and in hand | 54/58 | €61,174 | €54,802 | -€6,372 | -10.4% |
| Total equity and liabilities | 10/49 | €689,911 | €659,557 | -€30,354 | -4.4% |
| Equity | 10/15 | €295,804 | €334,844 | +€39,040 | +13.2% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,304 | €142,344 | +€39,040 | +37.8% |
| Amounts payable | 17/49 | €394,107 | €324,714 | -€69,394 | -17.6% |
| Amounts payable after more than one year | 17 | €324,642 | €256,298 | -€68,344 | -21.1% |
| Financial debts | 170/4 | €324,642 | €256,298 | -€68,344 | -21.1% |
| Credit institutions | 173 | €324,642 | €256,298 | -€68,344 | -21.1% |
| Amounts payable within one year | 42/48 | €68,959 | €68,344 | -€615 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €68,344 | €68,344 | = | 0.0% |
| Trade debts | 44 | €200 | - | -€200 | |
| Suppliers | 440/4 | €200 | - | -€200 | |
| Taxes, remuneration and social security | 45 | €416 | - | -€416 | |
| Taxes | 450/3 | €416 | - | -€416 | |
| Accrued charges and deferred income | 492/3 | €506 | €72 | -€434 | -85.9% |
| Operating income | 70/76A | €102,000 | €102,000 | = | 0.0% |
| Turnover | 70 | €102,000 | €102,000 | = | 0.0% |
| Operating charges | 60/66A | €39,842 | €40,662 | +€820 | +2.1% |
| Services and other goods | 61 | €1,873 | €2,693 | +€820 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,968 | €37,968 | = | 0.0% |
| Operating profit (loss) | 9901 | €62,158 | €61,338 | -€820 | -1.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,951 | €9,285 | -€1,666 | -15.2% |
| Recurring financial charges | 65 | €10,951 | €9,285 | -€1,666 | -15.2% |
| Debt charges | 650 | €10,496 | €8,850 | -€1,646 | -15.7% |
| Other financial charges | 652/9 | €455 | €435 | -€20 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €51,207 | €52,053 | +€846 | +1.7% |
| Income taxes | 67/77 | €13,122 | €13,013 | -€108 | -0.8% |
| Taxes | 670/3 | €13,122 | €13,013 | -€108 | -0.8% |
| Profit (loss) for the period | 9904 | €38,086 | €39,040 | +€954 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,086 | €39,040 | +€954 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.