CHBJ: 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.
CHBJ
Largest movements
- Intangible fixed assets -€54,300
down €54,300 (-40.0%), from €135,750 to €81,450
- Receivables within one year +€8,857
up €8,857 (+287.9%), from €3,076 to €11,934
of which Other amounts receivable: +€4,441
- Deferred charges and accrued income -€7,159
down €7,159 (-24.3%), from €29,476 to €22,317
- Cash +€4,654
up €4,654 (+37.8%), from €12,298 to €16,951
mainly Depreciation (+€62,215) and Net result for the year (+€18,164)
- Current portion of long-term debt -€53,009
down €53,009 (-82.3%), from €64,444 to €11,434
- Reserves +€7,516
up €7,516 (+6.6%), from €113,717 to €121,233
- Trade debts +€6,944
up €6,944 (+153.7%), from €4,517 to €11,461
- Debts after one year -€5,574
no longer reported in 2025 (was €5,574)
- Tax, wage and social debts -€3,144
down €3,144 (-57.2%), from €5,492 to €2,349
of which Remuneration and social security: -€2,060
- Gross operating margin -€18,398
down €18,398 (-15.8%), from €116,426 to €98,027
- Taxes -€7,057
down €7,057 (-38.2%), from €18,483 to €11,427
- Depreciation +€2,617
up €2,617 (+4.4%), from €59,598 to €62,215
- Financial charges +€2,250
up €2,250 (+58.4%), from €3,854 to €6,104
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 | €237,788 | €187,999 | -€49,789 | -20.9% |
| Fixed assets | 21/28 | €192,938 | €136,797 | -€56,141 | -29.1% |
| Intangible fixed assets | 21 | €135,750 | €81,450 | -€54,300 | -40.0% |
| Tangible fixed assets | 22/27 | €57,188 | €55,347 | -€1,841 | -3.2% |
| Furniture and vehicles | 24 | €1,092 | €506 | -€586 | -53.7% |
| Other tangible fixed assets | 26 | €56,096 | €54,841 | -€1,255 | -2.2% |
| Current assets | 29/58 | €44,850 | €51,202 | +€6,352 | +14.2% |
| Amounts receivable within one year | 40/41 | €3,076 | €11,934 | +€8,857 | +287.9% |
| Trade receivables | 40 | €2,127 | €6,544 | +€4,417 | +207.6% |
| Other amounts receivable | 41 | €949 | €5,390 | +€4,441 | +467.9% |
| Cash at bank and in hand | 54/58 | €12,298 | €16,951 | +€4,654 | +37.8% |
| Deferred charges and accrued income | 490/1 | €29,476 | €22,317 | -€7,159 | -24.3% |
| Total equity and liabilities | 10/49 | €237,788 | €187,999 | -€49,789 | -20.9% |
| Equity | 10/15 | €132,317 | €139,833 | +€7,516 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,717 | €121,233 | +€7,516 | +6.6% |
| Distributable reserves | 133 | €113,717 | €121,233 | +€7,516 | +6.6% |
| Amounts payable | 17/49 | €105,471 | €48,166 | -€57,305 | -54.3% |
| Amounts payable after more than one year | 17 | €5,574 | - | -€5,574 | |
| Financial debts | 170/4 | €5,574 | - | -€5,574 | |
| Amounts payable within one year | 42/48 | €99,897 | €48,166 | -€51,731 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €64,444 | €11,434 | -€53,009 | -82.3% |
| Trade debts | 44 | €4,517 | €11,461 | +€6,944 | +153.7% |
| Suppliers | 440/4 | €4,517 | €11,461 | +€6,944 | +153.7% |
| Taxes, remuneration and social security | 45 | €5,492 | €2,349 | -€3,144 | -57.2% |
| Taxes | 450/3 | €3,433 | €2,349 | -€1,084 | -31.6% |
| Remuneration and social security | 454/9 | €2,060 | - | -€2,060 | |
| Other amounts payable | 47/48 | €25,444 | €22,922 | -€2,522 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,598 | €62,215 | +€2,617 | +4.4% |
| Other operating charges | 640/8 | €168 | €118 | -€50 | -29.8% |
| Gross operating margin | 9900 | €116,426 | €98,027 | -€18,398 | -15.8% |
| Operating profit (loss) | 9901 | €56,660 | €35,695 | -€20,965 | -37.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,854 | €6,104 | +€2,250 | +58.4% |
| Recurring financial charges | 65 | €3,854 | €6,104 | +€2,250 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €52,808 | €29,590 | -€23,218 | -44.0% |
| Income taxes | 67/77 | €18,483 | €11,427 | -€7,057 | -38.2% |
| Profit (loss) for the period | 9904 | €34,325 | €18,164 | -€16,161 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,325 | €18,164 | -€16,161 | -47.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.