CHADB MANAGEMENT & CONSULTING: what changed
CHADB MANAGEMENT & CONSULTING
Largest movements
- Receivables within one year +€61,168
up €61,168 (+23.7%), from €257,708 to €318,876
of which Other amounts receivable: +€93,016
- Tangible fixed assets -€15,557
down €15,557 (-32.6%), from €47,766 to €32,209
of which Furniture and vehicles: -€13,883
- Cash +€7,528
up €7,528 (+332%), from €2,266 to €9,794
mainly Net result for the year (+€81,300) and Other debts (+€17,661)
- Reserves +€80,400
up €80,400 (+56.6%), from €142,155 to €222,555
of which Distributable reserves: +€80,400
- Trade debts -€19,552
down €19,552 (-93.4%), from €20,944 to €1,392
- Other debts +€17,661
new in 2025: €17,661
- Current portion of long-term debt -€11,951
down €11,951 (-65.6%), from €18,210 to €6,259
- Debts after one year -€5,945
no longer reported in 2025 (was €5,945)
- Taxes -€8,337
down €8,337 (-20.4%), from €40,841 to €32,504
- Gross operating margin +€6,617
up €6,617 (+5.9%), from €112,634 to €119,251
- Depreciation +€4,310
up €4,310 (+34.5%), from €12,481 to €16,791
- Financial income +€4,303
up €4,303 (+45.1%), from €9,546 to €13,849
- Financial charges +€1,257
up €1,257 (+169%), from €744 to €2,001
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 | €346,853 | €403,176 | +€56,323 | +16.2% |
| Fixed assets | 21/28 | €85,279 | €69,722 | -€15,557 | -18.2% |
| Tangible fixed assets | 22/27 | €47,766 | €32,209 | -€15,557 | -32.6% |
| Furniture and vehicles | 24 | €32,190 | €18,307 | -€13,883 | -43.1% |
| Other tangible fixed assets | 26 | €15,576 | €13,902 | -€1,674 | -10.7% |
| Financial fixed assets | 28 | €37,513 | €37,513 | = | 0.0% |
| Current assets | 29/58 | €261,574 | €333,454 | +€71,880 | +27.5% |
| Amounts receivable within one year | 40/41 | €257,708 | €318,876 | +€61,168 | +23.7% |
| Trade receivables | 40 | €47,437 | €15,589 | -€31,848 | -67.1% |
| Other amounts receivable | 41 | €210,271 | €303,287 | +€93,016 | +44.2% |
| Cash at bank and in hand | 54/58 | €2,266 | €9,794 | +€7,528 | +332% |
| Deferred charges and accrued income | 490/1 | €1,600 | €4,784 | +€3,184 | +199% |
| Total equity and liabilities | 10/49 | €346,853 | €403,176 | +€56,323 | +16.2% |
| Equity | 10/15 | €221,755 | €302,155 | +€80,400 | +36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,155 | €222,555 | +€80,400 | +56.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €140,300 | €220,700 | +€80,400 | +57.3% |
| Profit (loss) carried forward | 14 | €73,400 | €73,400 | = | 0.0% |
| Amounts payable | 17/49 | €125,098 | €101,021 | -€24,077 | -19.2% |
| Amounts payable after more than one year | 17 | €5,945 | - | -€5,945 | |
| Financial debts | 170/4 | €5,945 | - | -€5,945 | |
| Amounts payable within one year | 42/48 | €119,153 | €101,021 | -€18,132 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €18,210 | €6,259 | -€11,951 | -65.6% |
| Financial debts | 43 | €860 | €409 | -€451 | -52.4% |
| Credit institutions | 430/8 | €860 | €409 | -€451 | -52.4% |
| Trade debts | 44 | €20,944 | €1,392 | -€19,552 | -93.4% |
| Suppliers | 440/4 | €20,944 | €1,392 | -€19,552 | -93.4% |
| Taxes, remuneration and social security | 45 | €79,139 | €75,300 | -€3,839 | -4.9% |
| Taxes | 450/3 | €79,139 | €75,300 | -€3,839 | -4.9% |
| Other amounts payable | 47/48 | - | €17,661 | +€17,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,481 | €16,791 | +€4,310 | +34.5% |
| Other operating charges | 640/8 | €814 | €504 | -€310 | -38.1% |
| Gross operating margin | 9900 | €112,634 | €119,251 | +€6,617 | +5.9% |
| Operating profit (loss) | 9901 | €99,339 | €101,956 | +€2,617 | +2.6% |
| Financial income | 75/76B | €9,546 | €13,849 | +€4,303 | +45.1% |
| Recurring financial income | 75 | €9,546 | €13,849 | +€4,303 | +45.1% |
| Financial charges | 65/66B | €744 | €2,001 | +€1,257 | +169% |
| Recurring financial charges | 65 | €744 | €2,001 | +€1,257 | +169% |
| Profit (loss) for the period before taxes | 9903 | €108,141 | €113,804 | +€5,663 | +5.2% |
| Income taxes | 67/77 | €40,841 | €32,504 | -€8,337 | -20.4% |
| Profit (loss) for the period | 9904 | €67,300 | €81,300 | +€14,000 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,300 | €81,300 | +€14,000 | +20.8% |
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 7 November 2026 via checked.be.