CHIS CONSTRUCT: 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.
CHIS CONSTRUCT
Largest movements
- Deferred charges and accrued income -€13,735
no longer reported in 2024 (was €13,735)
- Receivables within one year +€13,392
up €13,392 (+18.7%), from €71,721 to €85,113
of which Other amounts receivable: +€33,225
- Cash +€10,006
up €10,006 (+176.9%), from €5,656 to €15,661
mainly Net result for the year (+€19,320) and Deferred charges and accrued income (+€13,735)
- Tangible fixed assets -€3,994
down €3,994 (-37.3%), from €10,698 to €6,704
- Trade debts -€21,025
down €21,025 (-58.5%), from €35,948 to €14,923
of which Bills of exchange payable: -€26,348
- Reserves +€19,000
up €19,000 (+4750.0%), from €400 to €19,400
of which Distributable reserves: +€19,400
- Tax, wage and social debts +€7,374
up €7,374 (+59.4%), from €12,407 to €19,781
- Purchases and services +€148,891
up €148,891 (+21.6%), from €689,904 to €838,795
- Gross operating margin -€30,446
down €30,446 (-37.0%), from €82,341 to €51,895
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,870 | €107,539 | +€5,668 | +5.6% |
| Fixed assets | 21/28 | €10,758 | €6,764 | -€3,994 | -37.1% |
| Tangible fixed assets | 22/27 | €10,698 | €6,704 | -€3,994 | -37.3% |
| Furniture and vehicles | 24 | €10,698 | €6,704 | -€3,994 | -37.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €91,112 | €100,774 | +€9,662 | +10.6% |
| Amounts receivable within one year | 40/41 | €71,721 | €85,113 | +€13,392 | +18.7% |
| Trade receivables | 40 | €34,703 | €14,871 | -€19,833 | -57.1% |
| Other amounts receivable | 41 | €37,018 | €70,242 | +€33,225 | +89.8% |
| Cash at bank and in hand | 54/58 | €5,656 | €15,661 | +€10,006 | +176.9% |
| Deferred charges and accrued income | 490/1 | €13,735 | - | -€13,735 | |
| Total equity and liabilities | 10/49 | €101,870 | €107,539 | +€5,668 | +5.6% |
| Equity | 10/15 | €53,515 | €72,835 | +€19,320 | +36.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | - | -€4,000 | |
| Issued capital | 100 | €4,000 | - | -€4,000 | |
| Reserves | 13 | €400 | €19,400 | +€19,000 | +4750.0% |
| Non-distributable reserves | 130/1 | €400 | - | -€400 | |
| Legal reserve | 130 | €400 | - | -€400 | |
| Distributable reserves | 133 | - | €19,400 | +€19,400 | |
| Profit (loss) carried forward | 14 | €49,115 | €49,435 | +€320 | +0.7% |
| Amounts payable | 17/49 | €48,355 | €34,703 | -€13,652 | -28.2% |
| Amounts payable within one year | 42/48 | €48,355 | €34,703 | -€13,652 | -28.2% |
| Trade debts | 44 | €35,948 | €14,923 | -€21,025 | -58.5% |
| Suppliers | 440/4 | €8,954 | €14,277 | +€5,323 | +59.4% |
| Bills of exchange payable | 441 | €26,994 | €646 | -€26,348 | -97.6% |
| Taxes, remuneration and social security | 45 | €12,407 | €19,781 | +€7,374 | +59.4% |
| Taxes | 450/3 | €12,407 | €19,781 | +€7,374 | +59.4% |
| Turnover | 70 | €772,245 | €771,287 | -€958 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €689,904 | €838,795 | +€148,891 | +21.6% |
| Remuneration, social security and pensions | 62 | €1,467 | €1,629 | +€163 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €5,034 | +€1,395 | +38.3% |
| Other operating charges | 640/8 | €200 | €825 | +€625 | +312.6% |
| Gross operating margin | 9900 | €82,341 | €51,895 | -€30,446 | -37.0% |
| Operating profit (loss) | 9901 | €77,035 | €44,406 | -€32,629 | -42.4% |
| Financial income | 75/76B | €50 | €151 | +€101 | +202.0% |
| Recurring financial income | 75 | €50 | €151 | +€101 | +202.0% |
| Financial charges | 65/66B | €15,162 | €17,863 | +€2,701 | +17.8% |
| Recurring financial charges | 65 | €15,162 | €17,863 | +€2,701 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €61,922 | €26,694 | -€35,229 | -56.9% |
| Income taxes | 67/77 | €12,407 | €7,374 | -€5,033 | -40.6% |
| Profit (loss) for the period | 9904 | €49,515 | €19,320 | -€30,196 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,515 | €19,320 | -€30,196 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.