CHDD CONSULTING: 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.
CHDD CONSULTING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€20,228
up €20,228 (+14.8%), from €136,809 to €157,037
- Short-term financial debts -€17,441
down €17,441 (-93.2%), from €18,717 to €1,276
of which Credit institutions: -€13,724
- Trade debts -€10,950
down €10,950 (-54.4%), from €20,116 to €9,166
- Profit (loss) carried forward +€7,629
up €7,629 (+23.6%), from €32,388 to €40,017
- Gross operating margin +€5,957
up €5,957 (+57.3%), from €10,397 to €16,354
- Financial income -€1,828
down €1,828 (-27.9%), from €6,563 to €4,735
- Financial charges -€1,173
down €1,173 (-19.3%), from €6,083 to €4,909
- Taxes +€1,157
up €1,157 (+18.9%), from €6,121 to €7,278
- Other operating charges +€812
up €812 (+211%), from €385 to €1,197
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 | €493,624 | €491,956 | -€1,669 | -0.3% |
| Fixed assets | 21/28 | €400,209 | €400,133 | -€76 | 0.0% |
| Tangible fixed assets | 22/27 | €209 | €133 | -€76 | -36.4% |
| Other tangible fixed assets | 26 | €209 | €133 | -€76 | -36.4% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €93,415 | €91,823 | -€1,593 | -1.7% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,750 | €1,750 | = | 0.0% |
| Other amounts receivable | 41 | €1,750 | €1,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103 | €338 | +€235 | +229% |
| Deferred charges and accrued income | 490/1 | €6,563 | €4,735 | -€1,828 | -27.9% |
| Total equity and liabilities | 10/49 | €493,624 | €491,956 | -€1,669 | -0.3% |
| Equity | 10/15 | €300,243 | €307,873 | +€7,629 | +2.5% |
| Contributions | 10/11 | €15,105 | €15,105 | = | 0.0% |
| Reserves | 13 | €252,750 | €252,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,750 | €2,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,750 | €2,750 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,388 | €40,017 | +€7,629 | +23.6% |
| Amounts payable | 17/49 | €193,381 | €184,083 | -€9,298 | -4.8% |
| Amounts payable within one year | 42/48 | €191,087 | €181,615 | -€9,473 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €1,446 | €857 | -€589 | -40.7% |
| Financial debts | 43 | €18,717 | €1,276 | -€17,441 | -93.2% |
| Credit institutions | 430/8 | €15,000 | €1,276 | -€13,724 | -91.5% |
| Other loans | 439 | €3,717 | - | -€3,717 | |
| Trade debts | 44 | €20,116 | €9,166 | -€10,950 | -54.4% |
| Suppliers | 440/4 | €20,116 | €9,166 | -€10,950 | -54.4% |
| Taxes, remuneration and social security | 45 | €13,999 | €13,278 | -€722 | -5.2% |
| Taxes | 450/3 | €13,999 | €13,278 | -€722 | -5.2% |
| Other amounts payable | 47/48 | €136,809 | €157,037 | +€20,228 | +14.8% |
| Accrued charges and deferred income | 492/3 | €2,294 | €2,469 | +€175 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €76 | = | 0.0% |
| Other operating charges | 640/8 | €385 | €1,197 | +€812 | +211% |
| Gross operating margin | 9900 | €10,397 | €16,354 | +€5,957 | +57.3% |
| Operating profit (loss) | 9901 | €9,937 | €15,082 | +€5,145 | +51.8% |
| Financial income | 75/76B | €6,563 | €4,735 | -€1,828 | -27.9% |
| Recurring financial income | 75 | €6,563 | €4,735 | -€1,828 | -27.9% |
| Financial charges | 65/66B | €6,083 | €4,909 | -€1,173 | -19.3% |
| Recurring financial charges | 65 | €6,083 | €4,909 | -€1,173 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €10,417 | €14,907 | +€4,490 | +43.1% |
| Income taxes | 67/77 | €6,121 | €7,278 | +€1,157 | +18.9% |
| Profit (loss) for the period | 9904 | €4,296 | €7,629 | +€3,333 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,296 | €7,629 | +€3,333 | +77.6% |
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 13 October 2026 via checked.be.