CHD GROUP MANAGEMENT: 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.
CHD GROUP MANAGEMENT
Largest movements
- Cash +€18,707
up €18,707 (+65.8%), from €28,449 to €47,156
mainly Net result for the year (+€10,965) and Trade debts (+€3,403)
- Tangible fixed assets -€2,074
down €2,074 (-11.8%), from €17,577 to €15,503
of which Land and buildings: -€1,360
- Receivables within one year +€1,093
up €1,093 (+272%), from €402 to €1,495
of which Other amounts receivable: +€1,495
- Profit (loss) carried forward +€10,965
up €10,965 (+36.6%), from €29,953 to €40,918
- Trade debts +€3,403
up €3,403 (+37.8%), from €9,000 to €12,403
- Tax, wage and social debts +€2,741
up €2,741 (+88.6%), from €3,092 to €5,833
- Turnover -€98,325
no longer reported in 2025 (was €98,325)
- Purchases and services -€85,248
no longer reported in 2025 (was €85,248)
- Depreciation +€1,054
up €1,054 (+103%), from €1,019 to €2,073
- Taxes -€1,014
down €1,014 (-27.0%), from €3,755 to €2,741
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.
Derived cash bridge
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 | €46,428 | €64,154 | +€17,726 | +38.2% |
| Fixed assets | 21/28 | €17,577 | €15,503 | -€2,074 | -11.8% |
| Tangible fixed assets | 22/27 | €17,577 | €15,503 | -€2,074 | -11.8% |
| Land and buildings | 22 | €15,496 | €14,136 | -€1,360 | -8.8% |
| Furniture and vehicles | 24 | €2,081 | €1,367 | -€714 | -34.3% |
| Current assets | 29/58 | €28,851 | €48,651 | +€19,800 | +68.6% |
| Amounts receivable within one year | 40/41 | €402 | €1,495 | +€1,093 | +272% |
| Trade receivables | 40 | €402 | - | -€402 | |
| Other amounts receivable | 41 | - | €1,495 | +€1,495 | |
| Cash at bank and in hand | 54/58 | €28,449 | €47,156 | +€18,707 | +65.8% |
| Total equity and liabilities | 10/49 | €46,428 | €64,154 | +€17,726 | +38.2% |
| Equity | 10/15 | €34,314 | €45,918 | +€11,604 | +33.8% |
| Contributions | 10/11 | €4,361 | €5,000 | +€639 | +14.7% |
| Profit (loss) carried forward | 14 | €29,953 | €40,918 | +€10,965 | +36.6% |
| Amounts payable | 17/49 | €12,114 | €18,236 | +€6,122 | +50.5% |
| Amounts payable within one year | 42/48 | €12,114 | €18,236 | +€6,122 | +50.5% |
| Trade debts | 44 | €9,000 | €12,403 | +€3,403 | +37.8% |
| Suppliers | 440/4 | €9,000 | €12,403 | +€3,403 | +37.8% |
| Taxes, remuneration and social security | 45 | €3,092 | €5,833 | +€2,741 | +88.6% |
| Taxes | 450/3 | €3,092 | €5,833 | +€2,741 | +88.6% |
| Other amounts payable | 47/48 | €22 | - | -€22 | |
| Turnover | 70 | €98,325 | - | -€98,325 | |
| Non-recurring operating income | 76A | €4,121 | - | -€4,121 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,248 | - | -€85,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €2,073 | +€1,054 | +103% |
| Other operating charges | 640/8 | €176 | €181 | +€5 | +2.8% |
| Gross operating margin | 9900 | €17,198 | €16,619 | -€579 | -3.4% |
| Operating profit (loss) | 9901 | €16,003 | €14,365 | -€1,638 | -10.2% |
| Financial charges | 65/66B | €659 | €659 | = | 0.0% |
| Recurring financial charges | 65 | €659 | €659 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €15,344 | €13,706 | -€1,638 | -10.7% |
| Income taxes | 67/77 | €3,755 | €2,741 | -€1,014 | -27.0% |
| Profit (loss) for the period | 9904 | €11,589 | €10,965 | -€624 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,589 | €10,965 | -€624 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.