CHL 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.
CHL CONSULTING
Largest movements
- Cash +€64,422
up €64,422 (+874%), from €7,375 to €71,797
mainly Net result for the year (+€37,241) and Advances received (+€20,661)
- Receivables within one year -€5,858
down €5,858 (-89.1%), from €6,573 to €715
of which Trade receivables: -€6,000
- Tangible fixed assets +€4,709
up €4,709 (+17.2%), from €27,399 to €32,108
- Advances received +€20,661
new in 2025: €20,661
- Profit (loss) carried forward +€17,241
up €17,241 (+283%), from €6,101 to €23,342
- Trade debts +€13,756
up €13,756 (+180%), from €7,622 to €21,378
- Tax, wage and social debts +€11,615
new in 2025: €11,615
- Turnover +€88,926
new in 2025: €88,926
- Purchases and services +€33,487
new in 2025: €33,487
- Gross operating margin +€21,949
up €21,949 (+61.6%), from €35,619 to €57,568
- Taxes +€8,385
up €8,385 (+248%), from €3,378 to €11,763
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 | €41,347 | €104,620 | +€63,273 | +153% |
| Fixed assets | 21/28 | €27,399 | €32,108 | +€4,709 | +17.2% |
| Tangible fixed assets | 22/27 | €27,399 | €32,108 | +€4,709 | +17.2% |
| Furniture and vehicles | 24 | €27,399 | €32,108 | +€4,709 | +17.2% |
| Current assets | 29/58 | €13,948 | €72,512 | +€58,564 | +420% |
| Amounts receivable within one year | 40/41 | €6,573 | €715 | -€5,858 | -89.1% |
| Trade receivables | 40 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 41 | €573 | €715 | +€142 | +24.8% |
| Cash at bank and in hand | 54/58 | €7,375 | €71,797 | +€64,422 | +874% |
| Total equity and liabilities | 10/49 | €41,347 | €104,620 | +€63,273 | +153% |
| Equity | 10/15 | €8,101 | €25,342 | +€17,241 | +213% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,101 | €23,342 | +€17,241 | +283% |
| Amounts payable | 17/49 | €33,247 | €79,279 | +€46,032 | +138% |
| Amounts payable within one year | 42/48 | €33,247 | €79,279 | +€46,032 | +138% |
| Trade debts | 44 | €7,622 | €21,378 | +€13,756 | +180% |
| Suppliers | 440/4 | €7,622 | €21,378 | +€13,756 | +180% |
| Advances received on contracts in progress | 46 | - | €20,661 | +€20,661 | |
| Taxes, remuneration and social security | 45 | - | €11,615 | +€11,615 | |
| Taxes | 450/3 | - | €11,615 | +€11,615 | |
| Other amounts payable | 47/48 | €25,624 | €25,624 | = | 0.0% |
| Turnover | 70 | - | €88,926 | +€88,926 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €33,487 | +€33,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,051 | €7,765 | +€713 | +10.1% |
| Other operating charges | 640/8 | €126 | €704 | +€578 | +459% |
| Gross operating margin | 9900 | €35,619 | €57,568 | +€21,949 | +61.6% |
| Operating profit (loss) | 9901 | €28,442 | €49,100 | +€20,658 | +72.6% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €28,346 | €49,004 | +€20,658 | +72.9% |
| Income taxes | 67/77 | €3,378 | €11,763 | +€8,385 | +248% |
| Profit (loss) for the period | 9904 | €24,968 | €37,241 | +€12,273 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,968 | €37,241 | +€12,273 | +49.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.