CHBI CONCEPT: 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.
CHBI CONCEPT
Largest movements
- Receivables within one year -€28,239
down €28,239 (-50.7%), from €55,733 to €27,495
of which Other amounts receivable: -€27,952
- Tangible fixed assets +€14,791
up €14,791 (+78.1%), from €18,932 to €33,723
of which Furniture and vehicles: +€19,280
- Deferred charges and accrued income +€3,364
up €3,364 (+1639.8%), from €205 to €3,570
- Cash -€3,252
down €3,252 (-76.5%), from €4,253 to €1,001
mainly Trade debts (-€32,829) and Investment in fixed assets (net) (-€29,569)
- Trade debts -€32,829
down €32,829 (-77.4%), from €42,389 to €9,560
- Debts after one year +€10,290
up €10,290 (+192.2%), from €5,353 to €15,643
- Short-term financial debts +€5,057
new in 2024: €5,057
- Current portion of long-term debt +€4,124
up €4,124 (+51.0%), from €8,085 to €12,209
- Tax, wage and social debts -€1,120
down €1,120 (-59.3%), from €1,890 to €770
- Gross operating margin +€20,248
up €20,248 (+22.2%), from €91,104 to €111,352
- Staff costs +€19,201
up €19,201 (+26.0%), from €73,813 to €93,014
- Taxes -€3,798
down €3,798 (-94.9%), from €4,000 to €202
- Depreciation +€1,545
up €1,545 (+11.7%), from €13,232 to €14,778
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,586 | €72,201 | -€13,386 | -15.6% |
| Fixed assets | 21/28 | €18,932 | €33,723 | +€14,791 | +78.1% |
| Tangible fixed assets | 22/27 | €18,932 | €33,723 | +€14,791 | +78.1% |
| Plant, machinery and equipment | 23 | €5,803 | €5,669 | -€134 | -2.3% |
| Furniture and vehicles | 24 | €1,481 | €20,761 | +€19,280 | +1301.8% |
| Leasing and similar rights | 25 | €9,218 | €2,941 | -€6,278 | -68.1% |
| Other tangible fixed assets | 26 | €2,429 | €4,352 | +€1,923 | +79.2% |
| Current assets | 29/58 | €66,654 | €38,477 | -€28,177 | -42.3% |
| Stocks and contracts in progress | 3 | €6,463 | €6,413 | -€50 | -0.8% |
| Stocks | 30/36 | €6,463 | €6,413 | -€50 | -0.8% |
| Amounts receivable within one year | 40/41 | €55,733 | €27,495 | -€28,239 | -50.7% |
| Trade receivables | 40 | €23,657 | €23,370 | -€287 | -1.2% |
| Other amounts receivable | 41 | €32,076 | €4,125 | -€27,952 | -87.1% |
| Cash at bank and in hand | 54/58 | €4,253 | €1,001 | -€3,252 | -76.5% |
| Deferred charges and accrued income | 490/1 | €205 | €3,570 | +€3,364 | +1639.8% |
| Total equity and liabilities | 10/49 | €85,586 | €72,201 | -€13,386 | -15.6% |
| Equity | 10/15 | €27,869 | €28,962 | +€1,093 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7 | €7 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7 | €7 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7 | €7 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,661 | €22,754 | +€1,093 | +5.0% |
| Amounts payable | 17/49 | €57,717 | €43,239 | -€14,479 | -25.1% |
| Amounts payable after more than one year | 17 | €5,353 | €15,643 | +€10,290 | +192.2% |
| Financial debts | 170/4 | €5,353 | €15,643 | +€10,290 | +192.2% |
| Amounts payable within one year | 42/48 | €52,364 | €27,596 | -€24,768 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €8,085 | €12,209 | +€4,124 | +51.0% |
| Financial debts | 43 | - | €5,057 | +€5,057 | |
| Credit institutions | 430/8 | - | €5,057 | +€5,057 | |
| Trade debts | 44 | €42,389 | €9,560 | -€32,829 | -77.4% |
| Suppliers | 440/4 | €42,389 | €9,560 | -€32,829 | -77.4% |
| Taxes, remuneration and social security | 45 | €1,890 | €770 | -€1,120 | -59.3% |
| Taxes | 450/3 | €1,890 | €770 | -€1,120 | -59.3% |
| Remuneration, social security and pensions | 62 | €73,813 | €93,014 | +€19,201 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,232 | €14,778 | +€1,545 | +11.7% |
| Other operating charges | 640/8 | €1,807 | €1,121 | -€686 | -38.0% |
| Gross operating margin | 9900 | €91,104 | €111,352 | +€20,248 | +22.2% |
| Operating profit (loss) | 9901 | €2,251 | €2,439 | +€188 | +8.3% |
| Financial income | 75/76B | €142 | €663 | +€521 | +367.7% |
| Recurring financial income | 75 | €142 | €663 | +€521 | +367.7% |
| Financial charges | 65/66B | €2,106 | €1,806 | -€299 | -14.2% |
| Recurring financial charges | 65 | €2,106 | €1,806 | -€299 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €287 | €1,295 | +€1,008 | +350.7% |
| Income taxes | 67/77 | €4,000 | €202 | -€3,798 | -94.9% |
| Profit (loss) for the period | 9904 | -€3,713 | €1,093 | +€4,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,713 | €1,093 | +€4,806 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.