CHD INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€15,991
down €15,991 (-7.4%), from €217,308 to €201,318
- Receivables within one year +€2,918
up €2,918 (+130%), from €2,245 to €5,164
of which Other amounts receivable: +€1,737
- Debts after one year -€27,914
down €27,914 (-62.2%), from €44,845 to €16,931
- Other debts +€8,002
up €8,002 (+9.3%), from €85,774 to €93,776
- Reserves +€5,171
up €5,171 (+9.5%), from €54,259 to €59,430
- Depreciation +€2,782
up €2,782 (+14.6%), from €18,993 to €21,775
- Financial charges -€1,007
down €1,007 (-10.2%), from €9,910 to €8,903
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 | €223,207 | €210,236 | -€12,971 | -5.8% |
| Fixed assets | 21/28 | €217,308 | €201,318 | -€15,991 | -7.4% |
| Tangible fixed assets | 22/27 | €217,308 | €201,318 | -€15,991 | -7.4% |
| Land and buildings | 22 | €217,308 | €201,318 | -€15,991 | -7.4% |
| Current assets | 29/58 | €5,899 | €8,919 | +€3,020 | +51.2% |
| Amounts receivable within one year | 40/41 | €2,245 | €5,164 | +€2,918 | +130% |
| Trade receivables | 40 | €115 | €1,296 | +€1,181 | +1,027% |
| Other amounts receivable | 41 | €2,130 | €3,867 | +€1,737 | +81.5% |
| Cash at bank and in hand | 54/58 | €3,654 | €3,755 | +€101 | +2.8% |
| Total equity and liabilities | 10/49 | €223,207 | €210,236 | -€12,971 | -5.8% |
| Equity | 10/15 | €60,459 | €65,630 | +€5,171 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,259 | €59,430 | +€5,171 | +9.5% |
| Distributable reserves | 133 | €54,259 | €59,430 | +€5,171 | +9.5% |
| Amounts payable | 17/49 | €162,748 | €144,606 | -€18,142 | -11.1% |
| Amounts payable after more than one year | 17 | €44,845 | €16,931 | -€27,914 | -62.2% |
| Financial debts | 170/4 | €44,845 | €16,931 | -€27,914 | -62.2% |
| Amounts payable within one year | 42/48 | €112,343 | €121,818 | +€9,475 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €26,568 | €27,914 | +€1,345 | +5.1% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Other amounts payable | 47/48 | €85,774 | €93,776 | +€8,002 | +9.3% |
| Accrued charges and deferred income | 492/3 | €5,561 | €5,857 | +€296 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,993 | €21,775 | +€2,782 | +14.6% |
| Other operating charges | 640/8 | €1,770 | €2,055 | +€285 | +16.1% |
| Gross operating margin | 9900 | €41,426 | €41,691 | +€265 | +0.6% |
| Operating profit (loss) | 9901 | €20,663 | €17,860 | -€2,802 | -13.6% |
| Financial charges | 65/66B | €9,910 | €8,903 | -€1,007 | -10.2% |
| Recurring financial charges | 65 | €9,910 | €8,903 | -€1,007 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €10,752 | €8,957 | -€1,795 | -16.7% |
| Income taxes | 67/77 | €3,180 | €2,953 | -€226 | -7.1% |
| Profit (loss) for the period | 9904 | €7,573 | €6,004 | -€1,569 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,573 | €6,004 | -€1,569 | -20.7% |
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 20 October 2026 via checked.be.