CHAVAL CONSULTING: what changed
Two fiscal 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.
CHAVAL CONSULTING
Largest movements
- Tangible fixed assets -€9,111
down €9,111 (-2.0%), from €444,805 to €435,694
of which Land and buildings: -€8,626
- Debts after one year -€12,000
down €12,000 (-25.5%), from €47,000 to €35,000
- Turnover -€17,524
no longer reported in 2025 (was €17,524)
- Purchases and services -€2,097
no longer reported in 2025 (was €2,097)
- Gross operating margin -€1,922
down €1,922 (-12.5%), from €15,427 to €13,505
- Financial charges -€1,454
down €1,454 (-34.6%), from €4,205 to €2,751
- Depreciation +€716
up €716 (+8.5%), from €8,395 to €9,111
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 | €446,039 | €436,839 | -€9,200 | -2.1% |
| Fixed assets | 21/28 | €444,805 | €435,694 | -€9,111 | -2.0% |
| Tangible fixed assets | 22/27 | €444,805 | €435,694 | -€9,111 | -2.0% |
| Land and buildings | 22 | €442,628 | €434,003 | -€8,626 | -1.9% |
| Plant, machinery and equipment | 23 | €2,177 | €1,692 | -€485 | -22.3% |
| Current assets | 29/58 | €1,234 | €1,145 | -€89 | -7.2% |
| Cash at bank and in hand | 54/58 | €1,234 | €1,080 | -€153 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €446,039 | €436,839 | -€9,200 | -2.1% |
| Equity | 10/15 | €122,461 | €121,795 | -€666 | -0.5% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,539 | -€88,205 | -€666 | -0.8% |
| Amounts payable | 17/49 | €323,578 | €315,044 | -€8,533 | -2.6% |
| Amounts payable after more than one year | 17 | €47,000 | €35,000 | -€12,000 | -25.5% |
| Financial debts | 170/4 | €47,000 | €35,000 | -€12,000 | -25.5% |
| Amounts payable within one year | 42/48 | €276,578 | €280,044 | +€3,467 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €1,053 | €580 | -€473 | -44.9% |
| Suppliers | 440/4 | €1,053 | €580 | -€473 | -44.9% |
| Other amounts payable | 47/48 | €263,524 | €267,464 | +€3,940 | +1.5% |
| Turnover | 70 | €17,524 | - | -€17,524 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,097 | - | -€2,097 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,395 | €9,111 | +€716 | +8.5% |
| Other operating charges | 640/8 | €2,044 | €2,309 | +€266 | +13.0% |
| Gross operating margin | 9900 | €15,427 | €13,505 | -€1,922 | -12.5% |
| Operating profit (loss) | 9901 | €4,988 | €2,085 | -€2,903 | -58.2% |
| Financial charges | 65/66B | €4,205 | €2,751 | -€1,454 | -34.6% |
| Recurring financial charges | 65 | €4,205 | €2,751 | -€1,454 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €783 | -€666 | -€1,449 | |
| Profit (loss) for the period | 9904 | €783 | -€666 | -€1,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €783 | -€666 | -€1,449 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.