CH TRADING: 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 TRADING
Largest movements
- Receivables within one year +€31,002
up €31,002 (+120.5%), from €25,730 to €56,732
of which Trade receivables: +€25,299
- Stocks and contracts -€7,965
down €7,965 (-20.2%), from €39,488 to €31,523
- Financial fixed assets +€5,250
new in 2024: €5,250
- Tangible fixed assets -€4,039
down €4,039 (-17.5%), from €23,093 to €19,054
of which Furniture and vehicles: -€4,800
- Cash +€3,605
up €3,605 (+108.8%), from €3,312 to €6,917
mainly Advances received (+€20,266) and Net result for the year (+€14,350)
- Advances received +€20,266
new in 2024: €20,266
- Profit (loss) carried forward +€14,350
up €14,350 (+386.9%), from €3,709 to €18,060
- Debts after one year -€8,593
down €8,593 (-58.8%), from €14,622 to €6,028
- Trade debts -€5,509
down €5,509 (-29.8%), from €18,469 to €12,960
- Other debts +€4,083
up €4,083 (+10.1%), from €40,456 to €44,539
- Gross operating margin +€17,936
up €17,936 (+284.9%), from €6,295 to €24,231
- Depreciation +€3,930
up €3,930 (+433.1%), from €907 to €4,838
- Taxes +€2,644
up €2,644 (+285.1%), from €927 to €3,572
- Financial charges +€578
up €578 (+77.5%), from €746 to €1,323
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 | €92,263 | €120,018 | +€27,756 | +30.1% |
| Fixed assets | 21/28 | €23,093 | €24,304 | +€1,211 | +5.2% |
| Tangible fixed assets | 22/27 | €23,093 | €19,054 | -€4,039 | -17.5% |
| Plant, machinery and equipment | 23 | - | €761 | +€761 | |
| Furniture and vehicles | 24 | €23,093 | €18,293 | -€4,800 | -20.8% |
| Financial fixed assets | 28 | - | €5,250 | +€5,250 | |
| Current assets | 29/58 | €69,170 | €95,715 | +€26,545 | +38.4% |
| Stocks and contracts in progress | 3 | €39,488 | €31,523 | -€7,965 | -20.2% |
| Stocks | 30/36 | €39,488 | €31,523 | -€7,965 | -20.2% |
| Amounts receivable within one year | 40/41 | €25,730 | €56,732 | +€31,002 | +120.5% |
| Trade receivables | 40 | €19,941 | €45,240 | +€25,299 | +126.9% |
| Other amounts receivable | 41 | €5,789 | €11,492 | +€5,703 | +98.5% |
| Cash at bank and in hand | 54/58 | €3,312 | €6,917 | +€3,605 | +108.8% |
| Deferred charges and accrued income | 490/1 | €640 | €543 | -€97 | -15.1% |
| Total equity and liabilities | 10/49 | €92,263 | €120,018 | +€27,756 | +30.1% |
| Equity | 10/15 | €9,709 | €24,060 | +€14,350 | +147.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,709 | €18,060 | +€14,350 | +386.9% |
| Amounts payable | 17/49 | €82,553 | €95,959 | +€13,405 | +16.2% |
| Amounts payable after more than one year | 17 | €14,622 | €6,028 | -€8,593 | -58.8% |
| Financial debts | 170/4 | €14,622 | €6,028 | -€8,593 | -58.8% |
| Amounts payable within one year | 42/48 | €67,932 | €89,930 | +€21,999 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €8,079 | €8,593 | +€514 | +6.4% |
| Trade debts | 44 | €18,469 | €12,960 | -€5,509 | -29.8% |
| Suppliers | 440/4 | €18,469 | €12,960 | -€5,509 | -29.8% |
| Advances received on contracts in progress | 46 | - | €20,266 | +€20,266 | |
| Taxes, remuneration and social security | 45 | €927 | €3,572 | +€2,644 | +285.1% |
| Taxes | 450/3 | €927 | €3,572 | +€2,644 | +285.1% |
| Other amounts payable | 47/48 | €40,456 | €44,539 | +€4,083 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €4,838 | +€3,930 | +433.1% |
| Other operating charges | 640/8 | €5 | €180 | +€175 | +3503.6% |
| Gross operating margin | 9900 | €6,295 | €24,231 | +€17,936 | +284.9% |
| Operating profit (loss) | 9901 | €5,382 | €19,213 | +€13,830 | +257.0% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €746 | €1,323 | +€578 | +77.5% |
| Recurring financial charges | 65 | €746 | €1,323 | +€578 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €4,637 | €17,922 | +€13,285 | +286.5% |
| Income taxes | 67/77 | €927 | €3,572 | +€2,644 | +285.1% |
| Profit (loss) for the period | 9904 | €3,709 | €14,350 | +€10,641 | +286.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,709 | €14,350 | +€10,641 | +286.9% |
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 6 October 2026 via checked.be.