CHALIS CONSULTANCY: 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.
CHALIS CONSULTANCY
Largest movements
- Tangible fixed assets -€5,368
down €5,368 (-43.3%), from €12,407 to €7,039
- Trade debts -€22,265
down €22,265 (-99.7%), from €22,334 to €69
- Short-term financial debts +€20,727
up €20,727 (+18.4%), from €112,720 to €133,447
of which Other loans: +€21,550
- Other debts -€9,912
no longer reported in 2025 (was €9,912)
- Financial charges +€25,323
up €25,323 (+600%), from €4,221 to €29,544
- Gross operating margin +€7,996
up €7,996 (+19.2%), from €41,726 to €49,722
- Taxes -€6,294
down €6,294 (-56.5%), from €11,148 to €4,854
- Other operating charges +€2,782
up €2,782 (+110%), from €2,537 to €5,319
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 | €490,016 | €483,065 | -€6,951 | -1.4% |
| Fixed assets | 21/28 | €477,907 | €472,539 | -€5,368 | -1.1% |
| Tangible fixed assets | 22/27 | €12,407 | €7,039 | -€5,368 | -43.3% |
| Furniture and vehicles | 24 | €12,407 | €7,039 | -€5,368 | -43.3% |
| Financial fixed assets | 28 | €465,500 | €465,500 | = | 0.0% |
| Current assets | 29/58 | €12,109 | €10,526 | -€1,583 | -13.1% |
| Amounts receivable within one year | 40/41 | €12,100 | €10,526 | -€1,574 | -13.0% |
| Trade receivables | 40 | €12,100 | €10,526 | -€1,574 | -13.0% |
| Cash at bank and in hand | 54/58 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €490,016 | €483,065 | -€6,951 | -1.4% |
| Equity | 10/15 | €317,798 | €322,435 | +€4,637 | +1.5% |
| Contributions | 10/11 | €194,250 | €194,250 | = | 0.0% |
| Reserves | 13 | €111,767 | €116,404 | +€4,637 | +4.1% |
| Tax-exempt reserves | 132 | €266 | €266 | = | 0.0% |
| Distributable reserves | 133 | €111,501 | €116,138 | +€4,637 | +4.2% |
| Profit (loss) carried forward | 14 | €11,781 | €11,781 | = | 0.0% |
| Amounts payable | 17/49 | €172,218 | €160,630 | -€11,588 | -6.7% |
| Amounts payable within one year | 42/48 | €172,218 | €160,630 | -€11,588 | -6.7% |
| Financial debts | 43 | €112,720 | €133,447 | +€20,727 | +18.4% |
| Credit institutions | 430/8 | €4,270 | €3,447 | -€823 | -19.3% |
| Other loans | 439 | €108,450 | €130,000 | +€21,550 | +19.9% |
| Trade debts | 44 | €22,334 | €69 | -€22,265 | -99.7% |
| Suppliers | 440/4 | €22,334 | €69 | -€22,265 | -99.7% |
| Taxes, remuneration and social security | 45 | €27,252 | €27,114 | -€138 | -0.5% |
| Taxes | 450/3 | €26,602 | €27,114 | +€512 | +1.9% |
| Remuneration and social security | 454/9 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €9,912 | - | -€9,912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,368 | €5,368 | = | 0.0% |
| Other operating charges | 640/8 | €2,537 | €5,319 | +€2,782 | +110% |
| Gross operating margin | 9900 | €41,726 | €49,722 | +€7,996 | +19.2% |
| Operating profit (loss) | 9901 | €33,821 | €39,035 | +€5,214 | +15.4% |
| Financial charges | 65/66B | €4,221 | €29,544 | +€25,323 | +600% |
| Recurring financial charges | 65 | €4,221 | €29,544 | +€25,323 | +600% |
| Profit (loss) for the period before taxes | 9903 | €29,600 | €9,491 | -€20,109 | -67.9% |
| Income taxes | 67/77 | €11,148 | €4,854 | -€6,294 | -56.5% |
| Profit (loss) for the period | 9904 | €18,452 | €4,637 | -€13,815 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,452 | €4,637 | -€13,815 | -74.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.