CHB CONSULT: 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.
CHB CONSULT
Largest movements
- Cash +€167,463
up €167,463 (+220.5%), from €75,957 to €243,420
- Tangible fixed assets -€7,406
down €7,406 (-27.4%), from €26,986 to €19,580
- Reserves +€142,000
up €142,000 (+263.0%), from €54,000 to €196,000
- Tax, wage and social debts +€27,508
up €27,508 (+116.6%), from €23,595 to €51,103
- Debts after one year -€11,576
down €11,576 (-82.9%), from €13,968 to €2,392
- Gross operating margin +€110,490
up €110,490 (+122.8%), from €89,967 to €200,456
- Taxes +€27,440
up €27,440 (+157.2%), from €17,450 to €44,890
- Depreciation -€2,424
down €2,424 (-19.0%), from €12,751 to €10,328
From the 2024 result to the 2026 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,191 | €264,617 | +€159,426 | +151.6% |
| Fixed assets | 21/28 | €26,986 | €19,580 | -€7,406 | -27.4% |
| Tangible fixed assets | 22/27 | €26,986 | €19,580 | -€7,406 | -27.4% |
| Furniture and vehicles | 24 | €26,986 | €19,580 | -€7,406 | -27.4% |
| Current assets | 29/58 | €78,205 | €245,037 | +€166,832 | +213.3% |
| Amounts receivable within one year | 40/41 | €70 | €0 | -€69 | -99.7% |
| Other amounts receivable | 41 | €70 | €0 | -€69 | -99.7% |
| Cash at bank and in hand | 54/58 | €75,957 | €243,420 | +€167,463 | +220.5% |
| Deferred charges and accrued income | 490/1 | €2,179 | €1,617 | -€561 | -25.8% |
| Total equity and liabilities | 10/49 | €105,191 | €264,617 | +€159,426 | +151.6% |
| Equity | 10/15 | €57,419 | €199,992 | +€142,573 | +248.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €196,000 | +€142,000 | +263.0% |
| Distributable reserves | 133 | €54,000 | €196,000 | +€142,000 | +263.0% |
| Profit (loss) carried forward | 14 | €419 | €992 | +€573 | +136.7% |
| Amounts payable | 17/49 | €47,772 | €64,625 | +€16,853 | +35.3% |
| Amounts payable after more than one year | 17 | €13,968 | €2,392 | -€11,576 | -82.9% |
| Financial debts | 170/4 | €13,968 | €2,392 | -€11,576 | -82.9% |
| Amounts payable within one year | 42/48 | €33,804 | €62,233 | +€28,429 | +84.1% |
| Current portion of amounts payable after more than one year | 42 | €8,816 | €9,311 | +€495 | +5.6% |
| Trade debts | 44 | €349 | €300 | -€49 | -14.1% |
| Suppliers | 440/4 | €349 | €300 | -€49 | -14.1% |
| Taxes, remuneration and social security | 45 | €23,595 | €51,103 | +€27,508 | +116.6% |
| Taxes | 450/3 | €23,595 | €51,103 | +€27,508 | +116.6% |
| Other amounts payable | 47/48 | €1,044 | €1,519 | +€475 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,751 | €10,328 | -€2,424 | -19.0% |
| Other operating charges | 640/8 | €1,721 | €734 | -€986 | -57.3% |
| Gross operating margin | 9900 | €89,967 | €200,456 | +€110,490 | +122.8% |
| Operating profit (loss) | 9901 | €75,494 | €189,394 | +€113,900 | +150.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,025 | €1,099 | -€927 | -45.8% |
| Recurring financial charges | 65 | €2,025 | €1,099 | -€927 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €73,469 | €188,295 | +€114,826 | +156.3% |
| Income taxes | 67/77 | €17,450 | €44,890 | +€27,440 | +157.2% |
| Profit (loss) for the period | 9904 | €56,019 | €143,406 | +€87,387 | +156.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,019 | €143,406 | +€87,387 | +156.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.