CHC - DEV: 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.
CHC - DEV
Largest movements
- Receivables within one year +€39,812
up €39,812 (+11.1%), from €358,227 to €398,039
of which Other amounts receivable: +€36,119
- Profit (loss) carried forward +€43,334
up €43,334 (+67.8%), from €63,958 to €107,292
- Gross operating margin -€14,036
down €14,036 (-15.2%), from €92,259 to €78,223
- Other operating charges +€9,975
up €9,975 (+6,082%), from €164 to €10,139
- Taxes -€4,161
down €4,161 (-18.2%), from €22,888 to €18,726
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.
Derived cash bridge
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 | €388,362 | €430,171 | +€41,809 | +10.8% |
| Current assets | 29/58 | €388,362 | €430,171 | +€41,809 | +10.8% |
| Amounts receivable within one year | 40/41 | €358,227 | €398,039 | +€39,812 | +11.1% |
| Trade receivables | 40 | €31,416 | €35,109 | +€3,693 | +11.8% |
| Other amounts receivable | 41 | €326,811 | €362,930 | +€36,119 | +11.1% |
| Current investments | 50/53 | €30,092 | €31,107 | +€1,016 | +3.4% |
| Cash at bank and in hand | 54/58 | €43 | €1,025 | +€982 | +2,276% |
| Total equity and liabilities | 10/49 | €388,362 | €430,171 | +€41,809 | +10.8% |
| Equity | 10/15 | €295,676 | €339,010 | +€43,334 | +14.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €225,218 | €225,218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €223,358 | €223,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,958 | €107,292 | +€43,334 | +67.8% |
| Amounts payable | 17/49 | €92,686 | €91,161 | -€1,525 | -1.6% |
| Amounts payable within one year | 42/48 | €92,686 | €91,161 | -€1,525 | -1.6% |
| Financial debts | 43 | €6,095 | €7,783 | +€1,688 | +27.7% |
| Credit institutions | 430/8 | €6,095 | €7,783 | +€1,688 | +27.7% |
| Trade debts | 44 | €6,179 | €5,533 | -€646 | -10.5% |
| Suppliers | 440/4 | €6,179 | €5,533 | -€646 | -10.5% |
| Taxes, remuneration and social security | 45 | €80,092 | €77,845 | -€2,247 | -2.8% |
| Taxes | 450/3 | €80,092 | €77,845 | -€2,247 | -2.8% |
| Other amounts payable | 47/48 | €320 | - | -€320 | |
| Remuneration, social security and pensions | 62 | €1,618 | €1,848 | +€230 | +14.2% |
| Other operating charges | 640/8 | €164 | €10,139 | +€9,975 | +6,082% |
| Gross operating margin | 9900 | €92,259 | €78,223 | -€14,036 | -15.2% |
| Operating profit (loss) | 9901 | €90,477 | €66,236 | -€24,241 | -26.8% |
| Financial income | 75/76B | €71 | €0 | -€71 | -99.8% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -99.8% |
| Financial charges | 65/66B | €3,703 | €4,176 | +€473 | +12.8% |
| Recurring financial charges | 65 | €3,703 | €4,176 | +€473 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €86,846 | €62,060 | -€24,785 | -28.5% |
| Income taxes | 67/77 | €22,888 | €18,726 | -€4,161 | -18.2% |
| Profit (loss) for the period | 9904 | €63,958 | €43,334 | -€20,624 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,958 | €43,334 | -€20,624 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.