CHN Consult: 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.
CHN Consult
Largest movements
- Cash -€65,450
down €65,450 (-81.9%), from €79,918 to €14,468
mainly Other debts (-€74,156) and Net result for the year (-€5,934)
- Receivables within one year -€9,379
down €9,379 (-12.0%), from €78,213 to €68,835
of which Trade receivables: -€11,638
- Tangible fixed assets -€2,543
down €2,543 (-52.5%), from €4,848 to €2,305
- Other debts -€74,156
down €74,156 (-57.3%), from €129,460 to €55,304
- Profit (loss) carried forward -€6,767
down €6,767 (-53.0%), from €12,771 to €6,004
- Accrued charges and deferred income +€4,915
up €4,915 (+137.6%), from €3,573 to €8,488
- Tax, wage and social debts -€2,346
down €2,346 (-18.2%), from €12,861 to €10,515
of which Taxes: -€6,846
- Gross operating margin -€4,333
down €4,333 (-79.1%), from €5,478 to €1,145
- Depreciation -€3,759
down €3,759 (-59.6%), from €6,302 to €2,543
- Taxes +€1,822
up €1,822, from -€1,690 to €132
- Financial charges +€516
up €516 (+14.0%), from €3,687 to €4,203
- Other operating charges -€306
down €306 (-60.5%), from €506 to €200
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 | €205,537 | €128,721 | -€76,816 | -37.4% |
| Fixed assets | 21/28 | €38,898 | €36,355 | -€2,543 | -6.5% |
| Tangible fixed assets | 22/27 | €4,848 | €2,305 | -€2,543 | -52.5% |
| Furniture and vehicles | 24 | €4,848 | €2,305 | -€2,543 | -52.5% |
| Financial fixed assets | 28 | €34,050 | €34,050 | = | 0.0% |
| Current assets | 29/58 | €166,638 | €92,366 | -€74,273 | -44.6% |
| Amounts receivable within one year | 40/41 | €78,213 | €68,835 | -€9,379 | -12.0% |
| Trade receivables | 40 | €74,499 | €62,861 | -€11,638 | -15.6% |
| Other amounts receivable | 41 | €3,714 | €5,973 | +€2,259 | +60.8% |
| Cash at bank and in hand | 54/58 | €79,918 | €14,468 | -€65,450 | -81.9% |
| Deferred charges and accrued income | 490/1 | €8,507 | €9,064 | +€556 | +6.5% |
| Total equity and liabilities | 10/49 | €205,537 | €128,721 | -€76,816 | -37.4% |
| Equity | 10/15 | €57,655 | €50,888 | -€6,767 | -11.7% |
| Contributions | 10/11 | €16,438 | €16,438 | = | 0.0% |
| Reserves | 13 | €28,446 | €28,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,902 | €2,902 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,902 | €2,902 | = | 0.0% |
| Distributable reserves | 133 | €25,545 | €25,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,771 | €6,004 | -€6,767 | -53.0% |
| Amounts payable | 17/49 | €147,881 | €77,832 | -€70,049 | -47.4% |
| Amounts payable within one year | 42/48 | €144,309 | €69,345 | -€74,964 | -51.9% |
| Trade debts | 44 | €1,988 | €3,526 | +€1,539 | +77.4% |
| Suppliers | 440/4 | €1,988 | €3,526 | +€1,539 | +77.4% |
| Taxes, remuneration and social security | 45 | €12,861 | €10,515 | -€2,346 | -18.2% |
| Taxes | 450/3 | €12,861 | €6,015 | -€6,846 | -53.2% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €129,460 | €55,304 | -€74,156 | -57.3% |
| Accrued charges and deferred income | 492/3 | €3,573 | €8,488 | +€4,915 | +137.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,302 | €2,543 | -€3,759 | -59.6% |
| Other operating charges | 640/8 | €506 | €200 | -€306 | -60.5% |
| Gross operating margin | 9900 | €5,478 | €1,145 | -€4,333 | -79.1% |
| Operating profit (loss) | 9901 | -€1,331 | -€1,598 | -€268 | -20.1% |
| Financial charges | 65/66B | €3,687 | €4,203 | +€516 | +14.0% |
| Recurring financial charges | 65 | €3,687 | €4,203 | +€516 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,018 | -€5,802 | -€784 | -15.6% |
| Income taxes | 67/77 | -€1,690 | €132 | +€1,822 | |
| Profit (loss) for the period | 9904 | -€3,328 | -€5,934 | -€2,606 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,328 | -€5,934 | -€2,606 | -78.3% |
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 11 October 2026 via checked.be.