CHD TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€60,095
up €60,095 (+165.2%), from €36,377 to €96,472
of which Leasing and similar rights: +€67,538
- Deferred charges and accrued income +€8,794
new in 2025: €8,794
- Receivables within one year +€8,036
up €8,036 (+20.8%), from €38,639 to €46,675
of which Trade receivables: +€7,975
- Cash +€5,589
up €5,589 (+825.6%), from €677 to €6,266
mainly Debts after one year (+€47,305) and Tax, wage and social debts (+€13,924)
- Debts after one year +€47,305
up €47,305 (+525.6%), from €9,000 to €56,305
- Tax, wage and social debts +€13,924
up €13,924 (+61.6%), from €22,600 to €36,524
of which Remuneration and social security: +€10,414
- Current portion of long-term debt +€10,014
new in 2025: €10,014
- Trade debts +€5,297
up €5,297 (+99.9%), from €5,303 to €10,600
- Profit (loss) carried forward +€4,998
up €4,998 (+16.3%), from €30,730 to €35,728
- Gross operating margin +€29,765
up €29,765 (+111.0%), from €26,808 to €56,573
- Staff costs +€28,293
new in 2025: €28,293
- Financial charges +€9,667
up €9,667 (+1453.7%), from €665 to €10,332
of which Non-recurring financial charges: +€9,484
- Depreciation -€8,155
down €8,155 (-48.1%), from €16,959 to €8,804
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 | €84,963 | €167,477 | +€82,514 | +97.1% |
| Fixed assets | 21/28 | €45,647 | €105,742 | +€60,095 | +131.7% |
| Tangible fixed assets | 22/27 | €36,377 | €96,472 | +€60,095 | +165.2% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €24,736 | €18,776 | -€5,960 | -24.1% |
| Leasing and similar rights | 25 | - | €67,538 | +€67,538 | |
| Other tangible fixed assets | 26 | €11,438 | €10,158 | -€1,280 | -11.2% |
| Financial fixed assets | 28 | €9,270 | €9,270 | = | 0.0% |
| Current assets | 29/58 | €39,316 | €61,735 | +€22,419 | +57.0% |
| Amounts receivable within one year | 40/41 | €38,639 | €46,675 | +€8,036 | +20.8% |
| Trade receivables | 40 | €38,639 | €46,614 | +€7,975 | +20.6% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €677 | €6,266 | +€5,589 | +825.6% |
| Deferred charges and accrued income | 490/1 | - | €8,794 | +€8,794 | |
| Total equity and liabilities | 10/49 | €84,963 | €167,477 | +€82,514 | +97.1% |
| Equity | 10/15 | €35,730 | €40,728 | +€4,998 | +14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,730 | €35,728 | +€4,998 | +16.3% |
| Amounts payable | 17/49 | €49,233 | €126,749 | +€77,516 | +157.4% |
| Amounts payable after more than one year | 17 | €9,000 | €56,305 | +€47,305 | +525.6% |
| Financial debts | 170/4 | €9,000 | €56,305 | +€47,305 | +525.6% |
| Amounts payable within one year | 42/48 | €40,233 | €70,444 | +€30,211 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,014 | +€10,014 | |
| Trade debts | 44 | €5,303 | €10,600 | +€5,297 | +99.9% |
| Suppliers | 440/4 | €5,303 | €10,600 | +€5,297 | +99.9% |
| Taxes, remuneration and social security | 45 | €22,600 | €36,524 | +€13,924 | +61.6% |
| Taxes | 450/3 | €15,600 | €19,110 | +€3,510 | +22.5% |
| Remuneration and social security | 454/9 | €7,000 | €17,414 | +€10,414 | +148.8% |
| Other amounts payable | 47/48 | €12,330 | €13,306 | +€976 | +7.9% |
| Remuneration, social security and pensions | 62 | - | €28,293 | +€28,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,959 | €8,804 | -€8,155 | -48.1% |
| Other operating charges | 640/8 | €842 | €573 | -€269 | -31.9% |
| Gross operating margin | 9900 | €26,808 | €56,573 | +€29,765 | +111.0% |
| Operating profit (loss) | 9901 | €9,007 | €18,903 | +€9,896 | +109.9% |
| Financial income | 75/76B | €21 | €127 | +€106 | +504.8% |
| Recurring financial income | 75 | €21 | €127 | +€106 | +504.8% |
| Financial charges | 65/66B | €665 | €10,332 | +€9,667 | +1453.7% |
| Recurring financial charges | 65 | €481 | €664 | +€183 | +38.0% |
| Non-recurring financial charges | 66B | €184 | €9,668 | +€9,484 | +5154.3% |
| Profit (loss) for the period before taxes | 9903 | €8,363 | €8,698 | +€335 | +4.0% |
| Income taxes | 67/77 | €2,203 | €2,633 | +€430 | +19.5% |
| Profit (loss) for the period | 9904 | €6,160 | €6,065 | -€95 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,160 | €6,065 | -€95 | -1.5% |
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 9 October 2026 via checked.be.