CHB Management: 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 Management
Largest movements
- Cash +€116,365
up €116,365 (+201.8%), from €57,673 to €174,037
mainly Net result for the year (+€114,000) and Tax, wage and social debts (+€34,922)
- Receivables within one year +€25,441
up €25,441 (+458.7%), from €5,546 to €30,987
- Profit (loss) carried forward +€113,167
up €113,167 (+271.6%), from €41,669 to €154,836
- Tax, wage and social debts +€34,922
up €34,922 (+282.1%), from €12,379 to €47,301
- Trade debts -€5,413
down €5,413 (-87.3%), from €6,201 to €788
- Gross operating margin +€102,653
up €102,653 (+214.6%), from €47,834 to €150,487
- Taxes +€23,490
up €23,490 (+238.0%), from €9,869 to €33,359
- Staff costs +€2,138
new in 2025: €2,138
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 | €63,268 | €205,452 | +€142,184 | +224.7% |
| Current assets | 29/58 | €63,268 | €205,452 | +€142,184 | +224.7% |
| Amounts receivable within one year | 40/41 | €5,546 | €30,987 | +€25,441 | +458.7% |
| Trade receivables | 40 | €5,546 | €30,987 | +€25,441 | +458.7% |
| Cash at bank and in hand | 54/58 | €57,673 | €174,037 | +€116,365 | +201.8% |
| Deferred charges and accrued income | 490/1 | €49 | €427 | +€378 | +767.0% |
| Total equity and liabilities | 10/49 | €63,268 | €205,452 | +€142,184 | +224.7% |
| Equity | 10/15 | €42,769 | €155,936 | +€113,167 | +264.6% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,669 | €154,836 | +€113,167 | +271.6% |
| Amounts payable | 17/49 | €20,499 | €49,516 | +€29,017 | +141.6% |
| Amounts payable within one year | 42/48 | €20,387 | €49,516 | +€29,129 | +142.9% |
| Trade debts | 44 | €6,201 | €788 | -€5,413 | -87.3% |
| Suppliers | 440/4 | €6,201 | €788 | -€5,413 | -87.3% |
| Taxes, remuneration and social security | 45 | €12,379 | €47,301 | +€34,922 | +282.1% |
| Taxes | 450/3 | €12,379 | €47,301 | +€34,922 | +282.1% |
| Other amounts payable | 47/48 | €1,808 | €1,427 | -€381 | -21.1% |
| Accrued charges and deferred income | 492/3 | €112 | - | -€112 | |
| Remuneration, social security and pensions | 62 | - | €2,138 | +€2,138 | |
| Other operating charges | 640/8 | €451 | €1,264 | +€813 | +180.2% |
| Gross operating margin | 9900 | €47,834 | €150,487 | +€102,653 | +214.6% |
| Operating profit (loss) | 9901 | €47,383 | €147,085 | +€99,702 | +210.4% |
| Financial income | 75/76B | - | €356 | +€356 | |
| Recurring financial income | 75 | - | €356 | +€356 | |
| Financial charges | 65/66B | - | €82 | +€82 | |
| Recurring financial charges | 65 | - | €82 | +€82 | |
| Profit (loss) for the period before taxes | 9903 | €47,383 | €147,358 | +€99,976 | +211.0% |
| Income taxes | 67/77 | €9,869 | €33,359 | +€23,490 | +238.0% |
| Profit (loss) for the period | 9904 | €37,514 | €114,000 | +€76,486 | +203.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,514 | €114,000 | +€76,486 | +203.9% |
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 2 October 2026 via checked.be.