CHD CONSULT: 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.
CHD CONSULT
Largest movements
- Cash -€9,492
down €9,492 (-24.7%), from €38,489 to €28,997
mainly Contributions, distributions and other (-€18,400) and Receivables within one year (-€7,859)
- Receivables within one year +€7,859
up €7,859 (+56.0%), from €14,034 to €21,892
of which Trade receivables: +€8,195
- Tax, wage and social debts +€2,094
up €2,094 (+39.3%), from €5,328 to €7,422
- Debts after one year -€1,425
down €1,425 (-35.2%), from €4,050 to €2,624
- Profit (loss) carried forward -€1,305
down €1,305 (-99.0%), from €1,318 to €13
- Trade debts -€667
down €667 (-27.2%), from €2,450 to €1,783
- Gross operating margin -€1,538
down €1,538 (-5.2%), from €29,504 to €27,966
- Depreciation +€854
up €854 (+54.1%), from €1,577 to €2,431
- Financial income +€770
up €770 (+7401.9%), from €10 to €780
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 | €63,781 | €62,295 | -€1,486 | -2.3% |
| Fixed assets | 21/28 | €8,596 | €8,539 | -€58 | -0.7% |
| Intangible fixed assets | 21 | €340 | €164 | -€176 | -51.7% |
| Tangible fixed assets | 22/27 | €7,756 | €7,874 | +€118 | +1.5% |
| Furniture and vehicles | 24 | €6,334 | €6,594 | +€260 | +4.1% |
| Other tangible fixed assets | 26 | €1,422 | €1,280 | -€142 | -10.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,185 | €53,757 | -€1,428 | -2.6% |
| Amounts receivable within one year | 40/41 | €14,034 | €21,892 | +€7,859 | +56.0% |
| Trade receivables | 40 | €12,696 | €20,890 | +€8,195 | +64.5% |
| Other amounts receivable | 41 | €1,338 | €1,002 | -€336 | -25.1% |
| Cash at bank and in hand | 54/58 | €38,489 | €28,997 | -€9,492 | -24.7% |
| Deferred charges and accrued income | 490/1 | €2,662 | €2,867 | +€205 | +7.7% |
| Total equity and liabilities | 10/49 | €63,781 | €62,295 | -€1,486 | -2.3% |
| Equity | 10/15 | €30,518 | €29,213 | -€1,305 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,318 | €13 | -€1,305 | -99.0% |
| Amounts payable | 17/49 | €33,263 | €33,082 | -€181 | -0.5% |
| Amounts payable after more than one year | 17 | €4,050 | €2,624 | -€1,425 | -35.2% |
| Financial debts | 170/4 | €4,050 | €2,624 | -€1,425 | -35.2% |
| Amounts payable within one year | 42/48 | €28,992 | €30,458 | +€1,466 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €1,678 | €1,755 | +€77 | +4.6% |
| Trade debts | 44 | €2,450 | €1,783 | -€667 | -27.2% |
| Suppliers | 440/4 | €2,450 | €1,783 | -€667 | -27.2% |
| Taxes, remuneration and social security | 45 | €5,328 | €7,422 | +€2,094 | +39.3% |
| Taxes | 450/3 | €5,328 | €7,422 | +€2,094 | +39.3% |
| Other amounts payable | 47/48 | €19,537 | €19,499 | -€38 | -0.2% |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,577 | €2,431 | +€854 | +54.1% |
| Other operating charges | 640/8 | €426 | €440 | +€13 | +3.1% |
| Gross operating margin | 9900 | €29,504 | €27,966 | -€1,538 | -5.2% |
| Operating profit (loss) | 9901 | €27,501 | €25,096 | -€2,405 | -8.7% |
| Financial income | 75/76B | €10 | €780 | +€770 | +7401.9% |
| Recurring financial income | 75 | €10 | €780 | +€770 | +7401.9% |
| Financial charges | 65/66B | €2,447 | €2,260 | -€188 | -7.7% |
| Recurring financial charges | 65 | €2,447 | €2,260 | -€188 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €25,064 | €23,616 | -€1,448 | -5.8% |
| Income taxes | 67/77 | €6,477 | €6,521 | +€44 | +0.7% |
| Profit (loss) for the period | 9904 | €18,587 | €17,095 | -€1,492 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,587 | €17,095 | -€1,492 | -8.0% |
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 5 October 2026 via checked.be.