CHI CONSULT: 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.
CHI CONSULT
Largest movements
- Cash -€230,701
down €230,701 (-66.9%), from €344,679 to €113,978
mainly Other debts (-€214,495) and Contributions, distributions and other (-€47,000)
- Tangible fixed assets -€5,308
down €5,308 (-46.9%), from €11,314 to €6,006
- Other debts -€214,495
down €214,495 (-82.0%), from €261,495 to €47,000
- Profit (loss) carried forward -€46,677
down €46,677 (-97.9%), from €47,663 to €986
- Reserves +€31,500
up €31,500 (+109.2%), from €28,855 to €60,355
- Tax, wage and social debts -€6,177
down €6,177 (-71.7%), from €8,609 to €2,432
- Gross operating margin -€6,682
down €6,682 (-12.0%), from €55,615 to €48,933
- Taxes +€4,822
up €4,822 (+43.9%), from €10,991 to €15,813
- Financial charges +€1,316
up €1,316 (+1959.4%), from €67 to €1,383
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 | €359,167 | €123,224 | -€235,943 | -65.7% |
| Fixed assets | 21/28 | €11,314 | €6,006 | -€5,308 | -46.9% |
| Tangible fixed assets | 22/27 | €11,314 | €6,006 | -€5,308 | -46.9% |
| Furniture and vehicles | 24 | €11,314 | €6,006 | -€5,308 | -46.9% |
| Current assets | 29/58 | €347,853 | €117,218 | -€230,635 | -66.3% |
| Cash at bank and in hand | 54/58 | €344,679 | €113,978 | -€230,701 | -66.9% |
| Deferred charges and accrued income | 490/1 | €3,174 | €3,240 | +€66 | +2.1% |
| Total equity and liabilities | 10/49 | €359,167 | €123,224 | -€235,943 | -65.7% |
| Equity | 10/15 | €88,918 | €73,741 | -€15,177 | -17.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,855 | €60,355 | +€31,500 | +109.2% |
| Distributable reserves | 133 | €28,855 | €60,355 | +€31,500 | +109.2% |
| Profit (loss) carried forward | 14 | €47,663 | €986 | -€46,677 | -97.9% |
| Amounts payable | 17/49 | €270,249 | €49,483 | -€220,767 | -81.7% |
| Amounts payable within one year | 42/48 | €270,249 | €49,483 | -€220,767 | -81.7% |
| Trade debts | 44 | €145 | €51 | -€95 | -65.1% |
| Suppliers | 440/4 | €145 | €51 | -€95 | -65.1% |
| Taxes, remuneration and social security | 45 | €8,609 | €2,432 | -€6,177 | -71.7% |
| Taxes | 450/3 | €8,609 | €2,432 | -€6,177 | -71.7% |
| Other amounts payable | 47/48 | €261,495 | €47,000 | -€214,495 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €5,308 | = | 0.0% |
| Other operating charges | 640/8 | €864 | €879 | +€15 | +1.7% |
| Gross operating margin | 9900 | €55,615 | €48,933 | -€6,682 | -12.0% |
| Operating profit (loss) | 9901 | €49,443 | €42,746 | -€6,697 | -13.5% |
| Financial income | 75/76B | €6,234 | €6,274 | +€40 | +0.6% |
| Recurring financial income | 75 | €6,234 | €6,274 | +€40 | +0.6% |
| Financial charges | 65/66B | €67 | €1,383 | +€1,316 | +1959.4% |
| Recurring financial charges | 65 | €67 | €1,383 | +€1,316 | +1959.4% |
| Profit (loss) for the period before taxes | 9903 | €55,610 | €47,636 | -€7,973 | -14.3% |
| Income taxes | 67/77 | €10,991 | €15,813 | +€4,822 | +43.9% |
| Profit (loss) for the period | 9904 | €44,619 | €31,823 | -€12,795 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,619 | €31,823 | -€12,795 | -28.7% |
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 7 October 2026 via checked.be.