CHL CONSULT & MANAGEMENT: 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.
CHL CONSULT & MANAGEMENT
Largest movements
- Cash +€4,897
up €4,897 (+96.3%), from €5,086 to €9,983
mainly Tax, wage and social debts (+€6,259) and Other debts (+€4,417)
- Receivables within one year +€634
up €634 (+21.0%), from €3,022 to €3,656
of which Trade receivables: +€3,202
- Tangible fixed assets +€304
up €304 (+11.4%), from €2,669 to €2,973
of which Other tangible fixed assets: +€251
- Profit (loss) carried forward -€6,428
down €6,428 (-19.7%), from -€32,691 to -€39,119
- Tax, wage and social debts +€6,259
up €6,259 (+121%), from €5,157 to €11,416
- Other debts +€4,417
up €4,417 (+17.0%), from €25,987 to €30,405
- Trade debts +€1,776
up €1,776 (+124%), from €1,430 to €3,206
- Gross operating margin +€23,354
up €23,354 (+96.9%), from -€24,102 to -€748
- Financial charges +€710
up €710 (+28.4%), from €2,499 to €3,210
- Other operating charges +€639
up €639 (+165%), from €387 to €1,027
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 | €13,062 | €19,065 | +€6,003 | +46.0% |
| Fixed assets | 21/28 | €2,669 | €2,973 | +€304 | +11.4% |
| Tangible fixed assets | 22/27 | €2,669 | €2,973 | +€304 | +11.4% |
| Furniture and vehicles | 24 | €1,227 | €1,280 | +€53 | +4.3% |
| Other tangible fixed assets | 26 | €1,442 | €1,693 | +€251 | +17.4% |
| Current assets | 29/58 | €10,392 | €16,092 | +€5,699 | +54.8% |
| Amounts receivable within one year | 40/41 | €3,022 | €3,656 | +€634 | +21.0% |
| Trade receivables | 40 | €454 | €3,656 | +€3,202 | +706% |
| Other amounts receivable | 41 | €2,568 | €0 | -€2,568 | -100% |
| Cash at bank and in hand | 54/58 | €5,086 | €9,983 | +€4,897 | +96.3% |
| Deferred charges and accrued income | 490/1 | €2,284 | €2,453 | +€168 | +7.4% |
| Total equity and liabilities | 10/49 | €13,062 | €19,065 | +€6,003 | +46.0% |
| Equity | 10/15 | -€19,534 | -€25,962 | -€6,428 | -32.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €757 | €757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €757 | €757 | = | 0.0% |
| Reserves not available under the articles | 1311 | €757 | €757 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,691 | -€39,119 | -€6,428 | -19.7% |
| Amounts payable | 17/49 | €32,596 | €45,027 | +€12,431 | +38.1% |
| Amounts payable within one year | 42/48 | €32,574 | €45,027 | +€12,452 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,430 | €3,206 | +€1,776 | +124% |
| Suppliers | 440/4 | €1,430 | €3,206 | +€1,776 | +124% |
| Taxes, remuneration and social security | 45 | €5,157 | €11,416 | +€6,259 | +121% |
| Taxes | 450/3 | €5,157 | €11,416 | +€6,259 | +121% |
| Other amounts payable | 47/48 | €25,987 | €30,405 | +€4,417 | +17.0% |
| Accrued charges and deferred income | 492/3 | €22 | €0 | -€21 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | €1,264 | +€213 | +20.3% |
| Other operating charges | 640/8 | €387 | €1,027 | +€639 | +165% |
| Gross operating margin | 9900 | -€24,102 | -€748 | +€23,354 | +96.9% |
| Operating profit (loss) | 9901 | -€25,540 | -€3,039 | +€22,502 | +88.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,499 | €3,210 | +€710 | +28.4% |
| Recurring financial charges | 65 | €2,499 | €3,210 | +€710 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,039 | -€6,248 | +€21,790 | +77.7% |
| Income taxes | 67/77 | €266 | €179 | -€87 | -32.6% |
| Profit (loss) for the period | 9904 | -€28,305 | -€6,428 | +€21,877 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,305 | -€6,428 | +€21,877 | +77.3% |
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 22 October 2026 via checked.be.