CHG: 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.
CHG
Largest movements
- Cash -€356,358
down €356,358 (-92.9%), from €383,692 to €27,334
mainly Accrued charges and deferred income (-€353,109) and Other debts (-€11,800)
- Deferred charges and accrued income -€18,032
down €18,032 (-9.0%), from €199,299 to €181,268
- Accrued charges and deferred income -€353,109
down €353,109 (-68.9%), from €512,413 to €159,304
- Other debts -€11,800
no longer reported in 2025 (was €11,800)
- Profit (loss) carried forward -€6,943
down €6,943, from €2,764 to -€4,179
- Financial income -€10,902
no longer reported in 2025 (was €10,902)
- Staff costs +€8,945
up €8,945 (+1.5%), from €598,345 to €607,290
- Taxes -€8,078
down €8,078 (-46.6%), from €17,333 to €9,255
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 | €617,628 | €240,718 | -€376,910 | -61.0% |
| Fixed assets | 21/28 | €25,613 | €22,219 | -€3,394 | -13.3% |
| Tangible fixed assets | 22/27 | €24,679 | €21,285 | -€3,394 | -13.8% |
| Plant, machinery and equipment | 23 | €12,391 | €10,703 | -€1,688 | -13.6% |
| Furniture and vehicles | 24 | €12,288 | €10,582 | -€1,706 | -13.9% |
| Financial fixed assets | 28 | €934 | €934 | = | 0.0% |
| Current assets | 29/58 | €592,016 | €218,499 | -€373,516 | -63.1% |
| Amounts receivable within one year | 40/41 | €9,024 | €9,898 | +€873 | +9.7% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €7,024 | €9,898 | +€2,873 | +40.9% |
| Cash at bank and in hand | 54/58 | €383,692 | €27,334 | -€356,358 | -92.9% |
| Deferred charges and accrued income | 490/1 | €199,299 | €181,268 | -€18,032 | -9.0% |
| Total equity and liabilities | 10/49 | €617,628 | €240,718 | -€376,910 | -61.0% |
| Equity | 10/15 | €6,764 | -€179 | -€6,943 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,764 | -€4,179 | -€6,943 | |
| Amounts payable | 17/49 | €610,864 | €240,897 | -€369,967 | -60.6% |
| Amounts payable within one year | 42/48 | €98,451 | €81,593 | -€16,858 | -17.1% |
| Trade debts | 44 | €4,383 | - | -€4,383 | |
| Suppliers | 440/4 | €4,383 | - | -€4,383 | |
| Taxes, remuneration and social security | 45 | €82,268 | €81,593 | -€675 | -0.8% |
| Taxes | 450/3 | - | €424 | +€424 | |
| Remuneration and social security | 454/9 | €82,268 | €81,169 | -€1,099 | -1.3% |
| Other amounts payable | 47/48 | €11,800 | - | -€11,800 | |
| Accrued charges and deferred income | 492/3 | €512,413 | €159,304 | -€353,109 | -68.9% |
| Remuneration, social security and pensions | 62 | €598,345 | €607,290 | +€8,945 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,688 | €4,370 | +€682 | +18.5% |
| Other operating charges | 640/8 | €779 | €2,340 | +€1,560 | +200% |
| Gross operating margin | 9900 | €630,245 | €626,320 | -€3,925 | -0.6% |
| Operating profit (loss) | 9901 | €27,433 | €12,320 | -€15,113 | -55.1% |
| Financial income | 75/76B | €10,902 | - | -€10,902 | |
| Recurring financial income | 75 | €10,902 | - | -€10,902 | |
| Financial charges | 65/66B | €9,857 | €10,008 | +€151 | +1.5% |
| Recurring financial charges | 65 | €9,857 | €10,008 | +€151 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €28,478 | €2,312 | -€26,166 | -91.9% |
| Income taxes | 67/77 | €17,333 | €9,255 | -€8,078 | -46.6% |
| Profit (loss) for the period | 9904 | €11,145 | -€6,943 | -€18,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,145 | -€6,943 | -€18,088 |
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.