CHBF TRADE: 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.
CHBF TRADE
Largest movements
- Current investments -€12,008
no longer reported in 2023 (was €12,008)
- Financial fixed assets +€6,989
new in 2023: €6,989
- Deferred charges and accrued income -€4,097
no longer reported in 2023 (was €4,097)
- Stocks and contracts +€3,025
up €3,025 (+2.3%), from €130,700 to €133,725
- Trade debts -€43,719
down €43,719 (-28.8%), from €151,781 to €108,062
- Other debts +€31,027
up €31,027 (+119%), from €26,090 to €57,117
- Profit (loss) carried forward +€21,917
up €21,917 (+58.6%), from -€37,379 to -€15,462
- Advances received -€7,570
no longer reported in 2023 (was €7,570)
- Tax, wage and social debts -€4,925
down €4,925 (-98.7%), from €4,989 to €64
of which Remuneration and social security: -€4,682
- Purchases and services +€382,170
new in 2023: €382,170
- Turnover +€363,362
new in 2023: €363,362
- Staff costs -€66,744
down €66,744 (-97.7%), from €68,324 to €1,580
- Other operating charges +€9,007
up €9,007 (+10,008%), from €90 to €9,097
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,611 | €157,841 | -€4,770 | -2.9% |
| Fixed assets | 21/28 | €988 | €6,989 | +€6,001 | +607% |
| Tangible fixed assets | 22/27 | €988 | - | -€988 | |
| Plant, machinery and equipment | 23 | €988 | - | -€988 | |
| Financial fixed assets | 28 | - | €6,989 | +€6,989 | |
| Current assets | 29/58 | €161,623 | €150,852 | -€10,771 | -6.7% |
| Stocks and contracts in progress | 3 | €130,700 | €133,725 | +€3,025 | +2.3% |
| Stocks | 30/36 | €130,700 | €133,725 | +€3,025 | +2.3% |
| Amounts receivable within one year | 40/41 | €6,339 | €7,302 | +€963 | +15.2% |
| Trade receivables | 40 | €190 | €431 | +€241 | +127% |
| Other amounts receivable | 41 | €6,149 | €6,871 | +€722 | +11.7% |
| Current investments | 50/53 | €12,008 | - | -€12,008 | |
| Cash at bank and in hand | 54/58 | €8,479 | €9,825 | +€1,346 | +15.9% |
| Deferred charges and accrued income | 490/1 | €4,097 | - | -€4,097 | |
| Total equity and liabilities | 10/49 | €162,611 | €157,841 | -€4,770 | -2.9% |
| Equity | 10/15 | -€29,319 | -€7,402 | +€21,917 | +74.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,379 | -€15,462 | +€21,917 | +58.6% |
| Amounts payable | 17/49 | €191,930 | €165,243 | -€26,687 | -13.9% |
| Amounts payable within one year | 42/48 | €191,930 | €165,243 | -€26,687 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €151,781 | €108,062 | -€43,719 | -28.8% |
| Suppliers | 440/4 | €151,781 | €108,062 | -€43,719 | -28.8% |
| Advances received on contracts in progress | 46 | €7,570 | - | -€7,570 | |
| Taxes, remuneration and social security | 45 | €4,989 | €64 | -€4,925 | -98.7% |
| Taxes | 450/3 | €243 | - | -€243 | |
| Remuneration and social security | 454/9 | €4,746 | €64 | -€4,682 | -98.7% |
| Other amounts payable | 47/48 | €26,090 | €57,117 | +€31,027 | +119% |
| Turnover | 70 | - | €363,362 | +€363,362 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €382,170 | +€382,170 | |
| Remuneration, social security and pensions | 62 | €68,324 | €1,580 | -€66,744 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337 | €988 | -€2,349 | -70.4% |
| Other operating charges | 640/8 | €90 | €9,097 | +€9,007 | +10,008% |
| Gross operating margin | 9900 | €36,030 | €33,871 | -€2,159 | -6.0% |
| Operating profit (loss) | 9901 | -€35,721 | €22,206 | +€57,927 | |
| Financial charges | 65/66B | €185 | €289 | +€104 | +56.2% |
| Recurring financial charges | 65 | €185 | €289 | +€104 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,906 | €21,917 | +€57,823 | |
| Profit (loss) for the period | 9904 | -€35,906 | €21,917 | +€57,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,906 | €21,917 | +€57,823 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.