Chandarana Consulting: 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.
Chandarana Consulting
Largest movements
- Cash +€110,274
up €110,274 (+67.2%), from €164,215 to €274,489
mainly Net result for the year (+€140,792) and Depreciation (+€682)
- Receivables within one year +€5,712
up €5,712 (+11.0%), from €51,900 to €57,612
of which Trade receivables: +€5,942
- Profit (loss) carried forward +€140,792
up €140,792 (+19,025,914%), from €1 to €140,793
- Tax, wage and social debts -€19,965
down €19,965 (-32.1%), from €62,101 to €42,137
- Trade debts -€3,925
down €3,925 (-94.2%), from €4,168 to €244
- Gross operating margin -€22,923
down €22,923 (-11.0%), from €207,460 to €184,537
- Taxes -€19,965
down €19,965 (-32.1%), from €62,101 to €42,137
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 | €218,329 | €333,651 | +€115,323 | +52.8% |
| Fixed assets | 21/28 | €1,752 | €1,070 | -€682 | -38.9% |
| Tangible fixed assets | 22/27 | €1,752 | €1,070 | -€682 | -38.9% |
| Furniture and vehicles | 24 | €1,752 | €1,070 | -€682 | -38.9% |
| Current assets | 29/58 | €216,576 | €332,581 | +€116,005 | +53.6% |
| Amounts receivable within one year | 40/41 | €51,900 | €57,612 | +€5,712 | +11.0% |
| Trade receivables | 40 | €51,000 | €56,942 | +€5,942 | +11.7% |
| Other amounts receivable | 41 | €900 | €670 | -€230 | -25.6% |
| Cash at bank and in hand | 54/58 | €164,215 | €274,489 | +€110,274 | +67.2% |
| Deferred charges and accrued income | 490/1 | €461 | €480 | +€19 | +4.2% |
| Total equity and liabilities | 10/49 | €218,329 | €333,651 | +€115,323 | +52.8% |
| Equity | 10/15 | €149,931 | €290,723 | +€140,792 | +93.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,930 | €144,930 | = | 0.0% |
| Distributable reserves | 133 | €144,930 | €144,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €140,793 | +€140,792 | +19,025,914% |
| Amounts payable | 17/49 | €68,398 | €42,929 | -€25,469 | -37.2% |
| Amounts payable within one year | 42/48 | €68,398 | €42,929 | -€25,469 | -37.2% |
| Financial debts | 43 | €54 | €452 | +€398 | +732% |
| Credit institutions | 430/8 | €54 | €452 | +€398 | +732% |
| Trade debts | 44 | €4,168 | €244 | -€3,925 | -94.2% |
| Suppliers | 440/4 | €4,168 | €244 | -€3,925 | -94.2% |
| Taxes, remuneration and social security | 45 | €62,101 | €42,137 | -€19,965 | -32.1% |
| Taxes | 450/3 | €62,101 | €42,137 | -€19,965 | -32.1% |
| Other amounts payable | 47/48 | €2,074 | €96 | -€1,977 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €682 | +€388 | +132% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €207,460 | €184,537 | -€22,923 | -11.0% |
| Operating profit (loss) | 9901 | €206,781 | €183,468 | -€23,313 | -11.3% |
| Financial income | 75/76B | €372 | €1 | -€371 | -99.7% |
| Recurring financial income | 75 | €372 | €1 | -€371 | -99.7% |
| Financial charges | 65/66B | €120 | €540 | +€420 | +349% |
| Recurring financial charges | 65 | €120 | €540 | +€420 | +349% |
| Profit (loss) for the period before taxes | 9903 | €207,032 | €182,928 | -€24,104 | -11.6% |
| Income taxes | 67/77 | €62,101 | €42,137 | -€19,965 | -32.1% |
| Profit (loss) for the period | 9904 | €144,931 | €140,792 | -€4,139 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €144,931 | €140,792 | -€4,139 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.