Channon 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.
Channon Consulting
Largest movements
- Receivables within one year +€21,587
up €21,587 (+77.3%), from €27,936 to €49,523
of which Other amounts receivable: +€12,738
- Cash -€15,313
down €15,313 (-53.4%), from €28,697 to €13,384
mainly Receivables within one year (-€21,587) and Tax, wage and social debts (-€9,607)
- Tangible fixed assets -€767
down €767 (-46.3%), from €1,655 to €888
- Tax, wage and social debts -€9,607
down €9,607 (-54.6%), from €17,610 to €8,003
- Profit (loss) carried forward +€8,233
up €8,233 (+22.1%), from €37,296 to €45,528
- Trade debts +€7,140
up €7,140 (+646%), from €1,106 to €8,246
- Gross operating margin -€37,136
down €37,136 (-78.4%), from €47,347 to €10,211
- Taxes -€7,239
down €7,239 (-73.0%), from €9,921 to €2,682
- Financial income +€909
up €909 (+145%), from €628 to €1,537
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 | €58,526 | €64,177 | +€5,651 | +9.7% |
| Fixed assets | 21/28 | €1,655 | €888 | -€767 | -46.3% |
| Tangible fixed assets | 22/27 | €1,655 | €888 | -€767 | -46.3% |
| Furniture and vehicles | 24 | €1,655 | €888 | -€767 | -46.3% |
| Current assets | 29/58 | €56,871 | €63,289 | +€6,418 | +11.3% |
| Amounts receivable within one year | 40/41 | €27,936 | €49,523 | +€21,587 | +77.3% |
| Trade receivables | 40 | €8,116 | €16,965 | +€8,849 | +109% |
| Other amounts receivable | 41 | €19,820 | €32,558 | +€12,738 | +64.3% |
| Cash at bank and in hand | 54/58 | €28,697 | €13,384 | -€15,313 | -53.4% |
| Deferred charges and accrued income | 490/1 | €238 | €382 | +€144 | +60.7% |
| Total equity and liabilities | 10/49 | €58,526 | €64,177 | +€5,651 | +9.7% |
| Equity | 10/15 | €39,696 | €47,928 | +€8,233 | +20.7% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,296 | €45,528 | +€8,233 | +22.1% |
| Amounts payable | 17/49 | €18,830 | €16,249 | -€2,581 | -13.7% |
| Amounts payable within one year | 42/48 | €18,716 | €16,249 | -€2,467 | -13.2% |
| Trade debts | 44 | €1,106 | €8,246 | +€7,140 | +646% |
| Suppliers | 440/4 | €1,106 | €8,246 | +€7,140 | +646% |
| Taxes, remuneration and social security | 45 | €17,610 | €8,003 | -€9,607 | -54.6% |
| Taxes | 450/3 | €17,610 | €8,003 | -€9,607 | -54.6% |
| Accrued charges and deferred income | 492/3 | €115 | €0 | -€115 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €645 | €767 | +€122 | +18.9% |
| Other operating charges | 640/8 | - | €27 | +€27 | |
| Gross operating margin | 9900 | €47,347 | €10,211 | -€37,136 | -78.4% |
| Operating profit (loss) | 9901 | €46,702 | €9,418 | -€37,284 | -79.8% |
| Financial income | 75/76B | €628 | €1,537 | +€909 | +145% |
| Recurring financial income | 75 | €628 | €1,537 | +€909 | +145% |
| Financial charges | 65/66B | €114 | €40 | -€73 | -64.4% |
| Recurring financial charges | 65 | €114 | €40 | -€73 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €47,217 | €10,915 | -€36,302 | -76.9% |
| Income taxes | 67/77 | €9,921 | €2,682 | -€7,239 | -73.0% |
| Profit (loss) for the period | 9904 | €37,296 | €8,233 | -€29,063 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,296 | €8,233 | -€29,063 | -77.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.