Chelo Consult: 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.
Chelo Consult
Largest movements
- Cash +€33,854
up €33,854 (+172.4%), from €19,641 to €53,495
mainly Net result for the year (+€26,487) and Trade debts (+€24,201)
- Receivables within one year +€17,307
up €17,307 (+162.0%), from €10,681 to €27,988
- Deferred charges and accrued income +€6,264
up €6,264 (+553.7%), from €1,131 to €7,396
- Tangible fixed assets +€2,720
up €2,720 (+209.5%), from €1,298 to €4,018
of which Furniture and vehicles: +€2,394
- Trade debts +€24,201
up €24,201 (+647.4%), from €3,738 to €27,939
- Tax, wage and social debts +€18,322
up €18,322 (+131.1%), from €13,971 to €32,293
- Reserves +€16,989
up €16,989 (+178.8%), from €9,499 to €26,487
- Gross operating margin +€27,660
up €27,660 (+163.7%), from €16,895 to €44,556
- Taxes +€5,810
up €5,810 (+122.7%), from €4,737 to €10,547
- Financial charges +€2,903
up €2,903 (+218.4%), from €1,330 to €4,233
- Other operating charges +€1,515
up €1,515 (+139.5%), from €1,086 to €2,601
- Depreciation +€447
up €447 (+182.9%), from €244 to €691
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 | €32,752 | €92,897 | +€60,145 | +183.6% |
| Fixed assets | 21/28 | €1,298 | €4,018 | +€2,720 | +209.5% |
| Tangible fixed assets | 22/27 | €1,298 | €4,018 | +€2,720 | +209.5% |
| Plant, machinery and equipment | 23 | €1,298 | €1,624 | +€325 | +25.1% |
| Furniture and vehicles | 24 | - | €2,394 | +€2,394 | |
| Current assets | 29/58 | €31,453 | €88,879 | +€57,425 | +182.6% |
| Amounts receivable within one year | 40/41 | €10,681 | €27,988 | +€17,307 | +162.0% |
| Trade receivables | 40 | €10,681 | €27,988 | +€17,307 | +162.0% |
| Cash at bank and in hand | 54/58 | €19,641 | €53,495 | +€33,854 | +172.4% |
| Deferred charges and accrued income | 490/1 | €1,131 | €7,396 | +€6,264 | +553.7% |
| Total equity and liabilities | 10/49 | €32,752 | €92,897 | +€60,145 | +183.6% |
| Equity | 10/15 | €14,499 | €31,487 | +€16,989 | +117.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,499 | €26,487 | +€16,989 | +178.8% |
| Distributable reserves | 133 | €9,499 | €26,487 | +€16,989 | +178.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,253 | €61,409 | +€43,157 | +236.4% |
| Amounts payable within one year | 42/48 | €18,230 | €61,409 | +€43,180 | +236.9% |
| Trade debts | 44 | €3,738 | €27,939 | +€24,201 | +647.4% |
| Suppliers | 440/4 | €3,738 | €27,939 | +€24,201 | +647.4% |
| Taxes, remuneration and social security | 45 | €13,971 | €32,293 | +€18,322 | +131.1% |
| Taxes | 450/3 | €13,971 | €32,293 | +€18,322 | +131.1% |
| Other amounts payable | 47/48 | €521 | €1,178 | +€657 | +126.2% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €691 | +€447 | +182.9% |
| Other operating charges | 640/8 | €1,086 | €2,601 | +€1,515 | +139.5% |
| Gross operating margin | 9900 | €16,895 | €44,556 | +€27,660 | +163.7% |
| Operating profit (loss) | 9901 | €15,565 | €41,264 | +€25,699 | +165.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | +11333.3% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +11333.3% |
| Financial charges | 65/66B | €1,330 | €4,233 | +€2,903 | +218.4% |
| Recurring financial charges | 65 | €1,330 | €4,233 | +€2,903 | +218.4% |
| Profit (loss) for the period before taxes | 9903 | €14,235 | €37,034 | +€22,799 | +160.2% |
| Income taxes | 67/77 | €4,737 | €10,547 | +€5,810 | +122.7% |
| Profit (loss) for the period | 9904 | €9,499 | €26,487 | +€16,989 | +178.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,499 | €26,487 | +€16,989 | +178.8% |
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 11 October 2026 via checked.be.