CHC: 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.
CHC
Largest movements
- Deferred charges and accrued income -€3,308
down €3,308 (-98.1%), from €3,373 to €65
- Receivables within one year -€2,898
down €2,898 (-5.6%), from €51,306 to €48,408
of which Other amounts receivable: -€3,806
- Cash +€770
up €770 (+68.0%), from €1,132 to €1,902
mainly Deferred charges and accrued income (+€3,308) and Receivables within one year (+€2,898)
- Profit (loss) carried forward -€5,732
down €5,732 (-5.1%), from -€111,591 to -€117,323
- Gross operating margin +€5,246
up €5,246 (+52.6%), from -€9,982 to -€4,736
- Other operating charges -€917
down €917 (-52.8%), from €1,736 to €819
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 | €55,811 | €50,375 | -€5,436 | -9.7% |
| Current assets | 29/58 | €55,811 | €50,375 | -€5,436 | -9.7% |
| Amounts receivable within one year | 40/41 | €51,306 | €48,408 | -€2,898 | -5.6% |
| Trade receivables | 40 | - | €908 | +€908 | |
| Other amounts receivable | 41 | €51,306 | €47,500 | -€3,806 | -7.4% |
| Cash at bank and in hand | 54/58 | €1,132 | €1,902 | +€770 | +68.0% |
| Deferred charges and accrued income | 490/1 | €3,373 | €65 | -€3,308 | -98.1% |
| Total equity and liabilities | 10/49 | €55,811 | €50,375 | -€5,436 | -9.7% |
| Equity | 10/15 | -€96,655 | -€102,387 | -€5,732 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,735 | €8,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,876 | €6,876 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,591 | -€117,323 | -€5,732 | -5.1% |
| Amounts payable | 17/49 | €152,466 | €152,762 | +€297 | +0.2% |
| Amounts payable within one year | 42/48 | €152,466 | €152,762 | +€297 | +0.2% |
| Trade debts | 44 | €206 | €522 | +€316 | +153.6% |
| Suppliers | 440/4 | €206 | €522 | +€316 | +153.6% |
| Taxes, remuneration and social security | 45 | €208 | €189 | -€19 | -9.2% |
| Taxes | 450/3 | €208 | €189 | -€19 | -9.2% |
| Other amounts payable | 47/48 | €152,052 | €152,052 | = | 0.0% |
| Other operating charges | 640/8 | €1,736 | €819 | -€917 | -52.8% |
| Gross operating margin | 9900 | -€9,982 | -€4,736 | +€5,246 | +52.6% |
| Operating profit (loss) | 9901 | -€11,718 | -€5,554 | +€6,163 | +52.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €13 | €0 | -€13 | -100.0% |
| Recurring financial charges | 65 | €13 | €0 | -€13 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,730 | -€5,554 | +€6,176 | +52.6% |
| Income taxes | 67/77 | €208 | €178 | -€30 | -14.3% |
| Profit (loss) for the period | 9904 | -€11,938 | -€5,732 | +€6,206 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,938 | -€5,732 | +€6,206 | +52.0% |
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 8 October 2026 via checked.be.