CHDB: 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.
CHDB
Largest movements
- Tangible fixed assets -€16,928
down €16,928 (-3.4%), from €493,694 to €476,766
of which Other tangible fixed assets: -€16,794
- Cash +€6,585
up €6,585 (+119.4%), from €5,517 to €12,102
mainly Depreciation (+€16,928) and Receivables within one year (+€822)
- Profit (loss) carried forward -€7,858
down €7,858 (-6.9%), from -€113,466 to -€121,324
- Financial charges -€8,975
down €8,975 (-97.0%), from €9,254 to €279
- Gross operating margin +€3,817
up €3,817 (+45.8%), from €8,342 to €12,159
- Depreciation -€276
down €276 (-1.6%), from €17,204 to €16,928
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 | €502,698 | €491,533 | -€11,165 | -2.2% |
| Fixed assets | 21/28 | €493,719 | €476,791 | -€16,928 | -3.4% |
| Tangible fixed assets | 22/27 | €493,694 | €476,766 | -€16,928 | -3.4% |
| Furniture and vehicles | 24 | €134 | - | -€134 | |
| Other tangible fixed assets | 26 | €493,560 | €476,766 | -€16,794 | -3.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €8,979 | €14,742 | +€5,763 | +64.2% |
| Amounts receivable within one year | 40/41 | €3,462 | €2,640 | -€822 | -23.7% |
| Trade receivables | 40 | €3,462 | €2,640 | -€822 | -23.7% |
| Cash at bank and in hand | 54/58 | €5,517 | €12,102 | +€6,585 | +119.4% |
| Total equity and liabilities | 10/49 | €502,698 | €491,533 | -€11,165 | -2.2% |
| Equity | 10/15 | €240,976 | €233,118 | -€7,858 | -3.3% |
| Contributions | 10/11 | €351,192 | €351,192 | = | 0.0% |
| Capital | 10 | €351,192 | €351,192 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Uncalled capital | 101 | €148,808 | €148,808 | = | 0.0% |
| Reserves | 13 | €3,250 | €3,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,250 | €3,250 | = | 0.0% |
| Legal reserve | 130 | €3,250 | €3,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,466 | -€121,324 | -€7,858 | -6.9% |
| Amounts payable | 17/49 | €261,722 | €258,415 | -€3,307 | -1.3% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,270 | €8,415 | +€145 | +1.8% |
| Other amounts payable | 47/48 | €8,270 | €8,415 | +€145 | +1.8% |
| Accrued charges and deferred income | 492/3 | €3,452 | - | -€3,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,204 | €16,928 | -€276 | -1.6% |
| Other operating charges | 640/8 | €2,714 | €2,810 | +€96 | +3.5% |
| Gross operating margin | 9900 | €8,342 | €12,159 | +€3,817 | +45.8% |
| Operating profit (loss) | 9901 | -€11,576 | -€7,579 | +€3,997 | +34.5% |
| Financial charges | 65/66B | €9,254 | €279 | -€8,975 | -97.0% |
| Recurring financial charges | 65 | €9,254 | €279 | -€8,975 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,830 | -€7,858 | +€12,972 | +62.3% |
| Profit (loss) for the period | 9904 | -€20,830 | -€7,858 | +€12,972 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,830 | -€7,858 | +€12,972 | +62.3% |
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 2 October 2026 via checked.be.