CHB Law: 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.
CHB Law
Largest movements
- Cash +€18,057
up €18,057 (+102%), from €17,635 to €35,692
mainly Other debts (+€50,262) and Net result for the year (+€30,529)
- Receivables within one year +€7,010
up €7,010 (+55.8%), from €12,565 to €19,575
- Tangible fixed assets +€6,019
up €6,019 (+685%), from €879 to €6,898
of which Furniture and vehicles: +€6,898
- Deferred charges and accrued income -€2,891
down €2,891 (-100%), from €2,891 to €0
- Other debts +€50,262
up €50,262 (+14,698%), from €342 to €50,604
- Reserves -€25,826
down €25,826 (-100%), from €25,826 to €0
- Tax, wage and social debts +€4,640
up €4,640 (+89.4%), from €5,188 to €9,827
- Trade debts -€1,197
down €1,197 (-50.7%), from €2,363 to €1,166
- Gross operating margin +€13,120
up €13,120 (+43.3%), from €30,268 to €43,388
- Taxes +€3,913
up €3,913 (+62.8%), from €6,228 to €10,141
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 | €35,219 | €63,097 | +€27,878 | +79.2% |
| Formation expenses | 20 | €1,250 | €832 | -€418 | -33.4% |
| Fixed assets | 21/28 | €879 | €6,998 | +€6,119 | +696% |
| Tangible fixed assets | 22/27 | €879 | €6,898 | +€6,019 | +685% |
| Furniture and vehicles | 24 | - | €6,898 | +€6,898 | |
| Other tangible fixed assets | 26 | €879 | €0 | -€879 | -100% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €33,090 | €55,267 | +€22,176 | +67.0% |
| Amounts receivable within one year | 40/41 | €12,565 | €19,575 | +€7,010 | +55.8% |
| Trade receivables | 40 | €12,565 | €19,575 | +€7,010 | +55.8% |
| Cash at bank and in hand | 54/58 | €17,635 | €35,692 | +€18,057 | +102% |
| Deferred charges and accrued income | 490/1 | €2,891 | €0 | -€2,891 | -100% |
| Total equity and liabilities | 10/49 | €35,219 | €63,097 | +€27,878 | +79.2% |
| Equity | 10/15 | €27,326 | €1,500 | -€25,826 | -94.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €25,826 | €0 | -€25,826 | -100% |
| Distributable reserves | 133 | €25,826 | €0 | -€25,826 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,893 | €61,597 | +€53,704 | +680% |
| Amounts payable within one year | 42/48 | €7,893 | €61,597 | +€53,704 | +680% |
| Trade debts | 44 | €2,363 | €1,166 | -€1,197 | -50.7% |
| Suppliers | 440/4 | €2,363 | €1,166 | -€1,197 | -50.7% |
| Taxes, remuneration and social security | 45 | €5,188 | €9,827 | +€4,640 | +89.4% |
| Taxes | 450/3 | €5,188 | €9,827 | +€4,640 | +89.4% |
| Other amounts payable | 47/48 | €342 | €50,604 | +€50,262 | +14,698% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,221 | -€80 | -6.1% |
| Other operating charges | 640/8 | €423 | €545 | +€122 | +28.7% |
| Non-recurring operating charges | 66A | - | €879 | +€879 | |
| Gross operating margin | 9900 | €30,268 | €43,388 | +€13,120 | +43.3% |
| Operating profit (loss) | 9901 | €28,543 | €40,743 | +€12,200 | +42.7% |
| Financial charges | 65/66B | €31 | €73 | +€42 | +133% |
| Recurring financial charges | 65 | €31 | €73 | +€42 | +133% |
| Profit (loss) for the period before taxes | 9903 | €28,512 | €40,670 | +€12,158 | +42.6% |
| Income taxes | 67/77 | €6,228 | €10,141 | +€3,913 | +62.8% |
| Profit (loss) for the period | 9904 | €22,283 | €30,529 | +€8,245 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,283 | €30,529 | +€8,245 | +37.0% |
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 18 October 2026 via checked.be.