Chatterjee 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.
Chatterjee Consulting
Largest movements
- Tangible fixed assets +€95,461
up €95,461 (+164.5%), from €58,014 to €153,475
of which Leasing and similar rights: +€114,742
- Receivables within one year +€69,046
up €69,046 (+467.7%), from €14,763 to €83,809
of which Trade receivables: +€78,393
- Cash +€37,859
up €37,859 (+665.7%), from €5,687 to €43,546
mainly Debts after one year (+€144,841) and Trade debts (+€31,281)
- Deferred charges and accrued income -€2,971
down €2,971 (-84.9%), from €3,499 to €528
- Debts after one year +€144,841
up €144,841 (+440.8%), from €32,861 to €177,703
- Trade debts +€31,281
up €31,281 (+595.9%), from €5,249 to €36,531
- Current portion of long-term debt +€24,560
up €24,560 (+131.9%), from €18,627 to €43,186
- Profit (loss) carried forward -€8,436
down €8,436 (-26.7%), from -€31,585 to -€40,021
- Other debts +€4,642
up €4,642 (+13.7%), from €33,840 to €38,482
- Gross operating margin +€74,228
up €74,228, from -€67,910 to €6,318
- Depreciation -€18,265
down €18,265 (-84.5%), from €21,604 to €3,339
- Financial charges +€3,939
up €3,939 (+238.6%), from €1,651 to €5,590
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.
Cash bridge derived
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 | €81,981 | €281,375 | +€199,395 | +243.2% |
| Fixed assets | 21/28 | €58,014 | €153,475 | +€95,461 | +164.5% |
| Tangible fixed assets | 22/27 | €58,014 | €153,475 | +€95,461 | +164.5% |
| Furniture and vehicles | 24 | €56,545 | €574 | -€55,971 | -99.0% |
| Leasing and similar rights | 25 | - | €114,742 | +€114,742 | |
| Other tangible fixed assets | 26 | €1,469 | €38,158 | +€36,690 | +2498.1% |
| Current assets | 29/58 | €23,967 | €127,901 | +€103,934 | +433.7% |
| Amounts receivable within one year | 40/41 | €14,763 | €83,809 | +€69,046 | +467.7% |
| Trade receivables | 40 | €5,392 | €83,786 | +€78,393 | +1453.8% |
| Other amounts receivable | 41 | €9,370 | €23 | -€9,347 | -99.8% |
| Current investments | 50/53 | €17 | €18 | +€1 | +4.0% |
| Cash at bank and in hand | 54/58 | €5,687 | €43,546 | +€37,859 | +665.7% |
| Deferred charges and accrued income | 490/1 | €3,499 | €528 | -€2,971 | -84.9% |
| Total equity and liabilities | 10/49 | €81,981 | €281,375 | +€199,395 | +243.2% |
| Equity | 10/15 | -€12,616 | -€21,052 | -€8,436 | -66.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,969 | €15,969 | = | 0.0% |
| Distributable reserves | 133 | €15,969 | €15,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,585 | -€40,021 | -€8,436 | -26.7% |
| Amounts payable | 17/49 | €94,597 | €302,427 | +€207,830 | +219.7% |
| Amounts payable after more than one year | 17 | €32,861 | €177,703 | +€144,841 | +440.8% |
| Financial debts | 170/4 | €32,861 | €177,703 | +€144,841 | +440.8% |
| Amounts payable within one year | 42/48 | €61,736 | €124,725 | +€62,989 | +102.0% |
| Current portion of amounts payable after more than one year | 42 | €18,627 | €43,186 | +€24,560 | +131.9% |
| Trade debts | 44 | €5,249 | €36,531 | +€31,281 | +595.9% |
| Suppliers | 440/4 | €5,249 | €36,531 | +€31,281 | +595.9% |
| Taxes, remuneration and social security | 45 | €4,019 | €6,526 | +€2,507 | +62.4% |
| Taxes | 450/3 | €794 | €6,526 | +€5,732 | +722.1% |
| Remuneration and social security | 454/9 | €3,225 | - | -€3,225 | |
| Other amounts payable | 47/48 | €33,840 | €38,482 | +€4,642 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,604 | €3,339 | -€18,265 | -84.5% |
| Other operating charges | 640/8 | €1,102 | €1,521 | +€419 | +38.0% |
| Non-recurring operating charges | 66A | €1,177 | €3,927 | +€2,750 | +233.7% |
| Gross operating margin | 9900 | -€67,910 | €6,318 | +€74,228 | |
| Operating profit (loss) | 9901 | -€91,793 | -€2,469 | +€89,324 | +97.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €1,651 | €5,590 | +€3,939 | +238.6% |
| Recurring financial charges | 65 | €1,651 | €5,590 | +€3,939 | +238.6% |
| Profit (loss) for the period before taxes | 9903 | -€93,444 | -€8,059 | +€85,385 | +91.4% |
| Income taxes | 67/77 | €350 | €377 | +€28 | +7.9% |
| Profit (loss) for the period | 9904 | -€93,793 | -€8,436 | +€85,358 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,793 | -€8,436 | +€85,358 | +91.0% |
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 10 October 2026 via checked.be.