CHARDON 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.
CHARDON CONSULTING
Largest movements
- Cash +€35,694
up €35,694 (+103%), from €34,775 to €70,470
mainly Receivables within one year (+€26,130) and Debts within one year (+€8,065)
- Receivables within one year -€26,130
down €26,130 (-90.4%), from €28,910 to €2,780
- Debts within one year +€8,065
up €8,065 (+18.2%), from €44,376 to €52,440
- Profit (loss) carried forward +€1,454
up €1,454 (+12.9%), from €11,296 to €12,750
- Gross operating margin +€10,992
up €10,992 (+198%), from €5,538 to €16,530
- Taxes +€2,519
up €2,519 (+80.8%), from €3,117 to €5,636
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,731 | €73,250 | +€9,519 | +14.9% |
| Current assets | 29/58 | €63,731 | €73,250 | +€9,519 | +14.9% |
| Amounts receivable within one year | 40/41 | €28,910 | €2,780 | -€26,130 | -90.4% |
| Cash at bank and in hand | 54/58 | €34,775 | €70,470 | +€35,694 | +103% |
| Total equity and liabilities | 10/49 | €63,731 | €73,250 | +€9,519 | +14.9% |
| Equity | 10/15 | €19,356 | €20,810 | +€1,454 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,296 | €12,750 | +€1,454 | +12.9% |
| Amounts payable | 17/49 | €44,376 | €52,440 | +€8,065 | +18.2% |
| Amounts payable within one year | 42/48 | €44,376 | €52,440 | +€8,065 | +18.2% |
| Trade debts | 44 | - | €2,879 | +€2,879 | |
| Gross operating margin | 9900 | €5,538 | €16,530 | +€10,992 | +198% |
| Operating profit (loss) | 9901 | €4,956 | €6,362 | +€1,406 | +28.4% |
| Recurring financial income | 75 | - | €878 | +€878 | |
| Recurring financial charges | 65 | €488 | €149 | -€338 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €4,468 | €7,090 | +€2,622 | +58.7% |
| Income taxes | 67/77 | €3,117 | €5,636 | +€2,519 | +80.8% |
| Profit (loss) for the period | 9904 | €1,351 | €1,454 | +€103 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,351 | €1,454 | +€103 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.