CHLVP: 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.
CHLVP
Largest movements
- Receivables within one year +€204,973
up €204,973 (+301%), from €68,029 to €273,002
of which Other amounts receivable: +€132,687
- Cash -€84,297
down €84,297 (-87.8%), from €95,958 to €11,661
mainly Receivables within one year (-€204,973) and Contributions, distributions and other (-€55,000)
- Current investments -€27,800
down €27,800 (-100%), from €27,800 to €0
- Tangible fixed assets -€5,323
down €5,323 (-35.4%), from €15,044 to €9,721
- Profit (loss) carried forward +€66,171
up €66,171 (+42.4%), from €156,226 to €222,397
- Other debts +€21,499
up €21,499 (+64.2%), from €33,502 to €55,000
- Tax, wage and social debts +€5,444
up €5,444 (+37.7%), from €14,434 to €19,878
- Trade debts -€5,219
down €5,219 (-54.2%), from €9,635 to €4,416
- Gross operating margin +€40,051
up €40,051 (+32.9%), from €121,657 to €161,709
- Taxes +€9,677
up €9,677 (+36.7%), from €26,398 to €36,075
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 | €215,997 | €303,891 | +€87,894 | +40.7% |
| Fixed assets | 21/28 | €21,679 | €16,356 | -€5,323 | -24.6% |
| Tangible fixed assets | 22/27 | €15,044 | €9,721 | -€5,323 | -35.4% |
| Furniture and vehicles | 24 | €15,044 | €9,721 | -€5,323 | -35.4% |
| Financial fixed assets | 28 | €6,635 | €6,635 | = | 0.0% |
| Current assets | 29/58 | €194,318 | €287,535 | +€93,217 | +48.0% |
| Amounts receivable within one year | 40/41 | €68,029 | €273,002 | +€204,973 | +301% |
| Trade receivables | 40 | €68,029 | €140,315 | +€72,286 | +106% |
| Other amounts receivable | 41 | - | €132,687 | +€132,687 | |
| Current investments | 50/53 | €27,800 | €0 | -€27,800 | -100% |
| Cash at bank and in hand | 54/58 | €95,958 | €11,661 | -€84,297 | -87.8% |
| Deferred charges and accrued income | 490/1 | €2,531 | €2,872 | +€341 | +13.5% |
| Total equity and liabilities | 10/49 | €215,997 | €303,891 | +€87,894 | +40.7% |
| Equity | 10/15 | €158,426 | €224,597 | +€66,171 | +41.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,226 | €222,397 | +€66,171 | +42.4% |
| Amounts payable | 17/49 | €57,571 | €79,294 | +€21,723 | +37.7% |
| Amounts payable within one year | 42/48 | €57,571 | €79,294 | +€21,723 | +37.7% |
| Trade debts | 44 | €9,635 | €4,416 | -€5,219 | -54.2% |
| Suppliers | 440/4 | €9,635 | €4,416 | -€5,219 | -54.2% |
| Taxes, remuneration and social security | 45 | €14,434 | €19,878 | +€5,444 | +37.7% |
| Taxes | 450/3 | €14,434 | €19,878 | +€5,444 | +37.7% |
| Other amounts payable | 47/48 | €33,502 | €55,000 | +€21,499 | +64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,915 | €5,323 | +€1,408 | +36.0% |
| Other operating charges | 640/8 | €1,070 | €1,001 | -€68 | -6.4% |
| Gross operating margin | 9900 | €121,657 | €161,709 | +€40,051 | +32.9% |
| Operating profit (loss) | 9901 | €116,672 | €155,384 | +€38,712 | +33.2% |
| Financial income | 75/76B | €1,076 | €2,098 | +€1,023 | +95.1% |
| Recurring financial income | 75 | €1,076 | €2,098 | +€1,023 | +95.1% |
| Financial charges | 65/66B | €185 | €236 | +€51 | +27.5% |
| Recurring financial charges | 65 | €185 | €236 | +€51 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €117,563 | €157,246 | +€39,683 | +33.8% |
| Income taxes | 67/77 | €26,398 | €36,075 | +€9,677 | +36.7% |
| Profit (loss) for the period | 9904 | €91,164 | €121,171 | +€30,006 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,164 | €121,171 | +€30,006 | +32.9% |
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 14 October 2026 via checked.be.