CHConsulting: 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.
CHConsulting
Largest movements
- Receivables within one year +€73,905
up €73,905 (+12058.8%), from €613 to €74,517
of which Other amounts receivable: +€49,522
- Current investments +€70,083
new in 2025: €70,083
- Cash -€13,387
down €13,387 (-7.8%), from €171,616 to €158,228
mainly Receivables within one year (-€73,905) and Current investments (-€70,083)
- Tangible fixed assets +€7,363
new in 2025: €7,363
- Reserves +€264,000
new in 2025: €264,000
- Profit (loss) carried forward -€163,750
down €163,750 (-99.9%), from €163,962 to €212
- Tax, wage and social debts +€23,747
up €23,747 (+937.7%), from €2,532 to €26,279
- Trade debts +€12,054
up €12,054 (+455.5%), from €2,647 to €14,701
of which Suppliers: +€14,480
- Gross operating margin +€157,520
up €157,520, from -€38,852 to €118,668
- Purchases and services -€86,794
no longer reported in 2025 (was €86,794)
- Turnover -€36,432
no longer reported in 2025 (was €36,432)
- Taxes +€17,744
new in 2025: €17,744
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 | €172,228 | €310,192 | +€137,963 | +80.1% |
| Fixed assets | 21/28 | - | €7,363 | +€7,363 | |
| Tangible fixed assets | 22/27 | - | €7,363 | +€7,363 | |
| Furniture and vehicles | 24 | - | €7,363 | +€7,363 | |
| Current assets | 29/58 | €172,228 | €302,829 | +€130,601 | +75.8% |
| Amounts receivable within one year | 40/41 | €613 | €74,517 | +€73,905 | +12058.8% |
| Trade receivables | 40 | €347 | €24,729 | +€24,382 | +7028.7% |
| Other amounts receivable | 41 | €266 | €49,788 | +€49,522 | +18619.4% |
| Current investments | 50/53 | - | €70,083 | +€70,083 | |
| Cash at bank and in hand | 54/58 | €171,616 | €158,228 | -€13,387 | -7.8% |
| Total equity and liabilities | 10/49 | €172,228 | €310,192 | +€137,963 | +80.1% |
| Equity | 10/15 | €166,962 | €267,212 | +€100,250 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €264,000 | +€264,000 | |
| Distributable reserves | 133 | - | €264,000 | +€264,000 | |
| Profit (loss) carried forward | 14 | €163,962 | €212 | -€163,750 | -99.9% |
| Amounts payable | 17/49 | €5,267 | €42,980 | +€37,713 | +716.0% |
| Amounts payable within one year | 42/48 | €5,267 | €42,980 | +€37,713 | +716.0% |
| Trade debts | 44 | €2,647 | €14,701 | +€12,054 | +455.5% |
| Suppliers | 440/4 | €221 | €14,701 | +€14,480 | +6563.2% |
| Bills of exchange payable | 441 | €2,426 | - | -€2,426 | |
| Taxes, remuneration and social security | 45 | €2,532 | €26,279 | +€23,747 | +937.7% |
| Taxes | 450/3 | €2,532 | €26,279 | +€23,747 | +937.7% |
| Other amounts payable | 47/48 | €88 | €2,000 | +€1,912 | +2173.5% |
| Turnover | 70 | €36,432 | - | -€36,432 | |
| Non-recurring operating income | 76A | €11,510 | - | -€11,510 | |
| Goods, raw materials, services and sundry goods | 60/61 | €86,794 | - | -€86,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €456 | +€456 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€38,852 | €118,668 | +€157,520 | |
| Operating profit (loss) | 9901 | -€38,852 | €117,813 | +€156,665 | |
| Financial income | 75/76B | €535 | €336 | -€199 | -37.3% |
| Recurring financial income | 75 | €535 | €336 | -€199 | -37.3% |
| Financial charges | 65/66B | €141 | €154 | +€13 | +9.3% |
| Recurring financial charges | 65 | €141 | €154 | +€13 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,458 | €117,995 | +€156,452 | |
| Income taxes | 67/77 | - | €17,744 | +€17,744 | |
| Profit (loss) for the period | 9904 | -€38,458 | €100,250 | +€138,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,458 | €100,250 | +€138,708 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.