CHÊNE 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.
CHÊNE CONSULTING
Largest movements
- Receivables within one year +€47,407
up €47,407 (+28.1%), from €168,608 to €216,014
of which Trade receivables: +€42,350
- Reserves +€52,000
up €52,000 (+44.4%), from €117,000 to €169,000
- Tax, wage and social debts -€4,154
down €4,154 (-19.4%), from €21,378 to €17,224
- Gross operating margin +€14,615
up €14,615 (+27.0%), from €54,090 to €68,704
- Taxes +€4,360
up €4,360 (+27.7%), from €15,712 to €20,071
- Financial income +€1,769
up €1,769 (+53.8%), from €3,288 to €5,057
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 | €190,861 | €240,143 | +€49,282 | +25.8% |
| Current assets | 29/58 | €190,861 | €240,143 | +€49,282 | +25.8% |
| Amounts receivable within one year | 40/41 | €168,608 | €216,014 | +€47,407 | +28.1% |
| Trade receivables | 40 | €0 | €42,350 | +€42,350 | |
| Other amounts receivable | 41 | €168,608 | €173,664 | +€5,057 | +3.0% |
| Cash at bank and in hand | 54/58 | €22,254 | €24,129 | +€1,875 | +8.4% |
| Total equity and liabilities | 10/49 | €190,861 | €240,143 | +€49,282 | +25.8% |
| Equity | 10/15 | €167,334 | €220,431 | +€53,097 | +31.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €117,000 | €169,000 | +€52,000 | +44.4% |
| Distributable reserves | 133 | €117,000 | €169,000 | +€52,000 | +44.4% |
| Profit (loss) carried forward | 14 | €45,334 | €46,431 | +€1,097 | +2.4% |
| Amounts payable | 17/49 | €23,528 | €19,713 | -€3,815 | -16.2% |
| Amounts payable within one year | 42/48 | €22,528 | €18,713 | -€3,815 | -16.9% |
| Trade debts | 44 | €1,150 | €1,488 | +€339 | +29.5% |
| Suppliers | 440/4 | €1,150 | €1,488 | +€339 | +29.5% |
| Taxes, remuneration and social security | 45 | €21,378 | €17,224 | -€4,154 | -19.4% |
| Taxes | 450/3 | €21,378 | €17,224 | -€4,154 | -19.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,090 | €68,704 | +€14,615 | +27.0% |
| Operating profit (loss) | 9901 | €53,702 | €68,305 | +€14,602 | +27.2% |
| Financial income | 75/76B | €3,288 | €5,057 | +€1,769 | +53.8% |
| Recurring financial income | 75 | €3,288 | €5,057 | +€1,769 | +53.8% |
| Financial charges | 65/66B | €117 | €193 | +€76 | +64.7% |
| Recurring financial charges | 65 | €117 | €193 | +€76 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €56,873 | €73,168 | +€16,295 | +28.7% |
| Income taxes | 67/77 | €15,712 | €20,071 | +€4,360 | +27.7% |
| Profit (loss) for the period | 9904 | €41,162 | €53,097 | +€11,935 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,162 | €53,097 | +€11,935 | +29.0% |
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 17 October 2026 via checked.be.