CHOCONSULT: what changed
Two fiscal 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.
CHOCONSULT
Largest movements
- Receivables within one year +€3,433
up €3,433 (+16.9%), from €20,333 to €23,766
of which Other amounts receivable: +€2,942
- Tangible fixed assets -€2,027
down €2,027 (-29.5%), from €6,877 to €4,850
- Profit (loss) carried forward +€5,777
up €5,777, from -€56 to €5,721
- Tax, wage and social debts +€4,077
up €4,077 (+75.9%), from €5,374 to €9,451
of which Taxes: +€3,197
- Short-term financial debts -€3,959
down €3,959 (-45.8%), from €8,652 to €4,693
- Trade debts -€2,345
down €2,345 (-71.0%), from €3,304 to €960
- Debts after one year -€2,181
down €2,181 (-53.6%), from €4,071 to €1,890
- Gross operating margin +€9,964
up €9,964 (+674.9%), from €1,476 to €11,440
- Taxes +€3,000
new in 2025: €3,000
- Depreciation +€1,221
up €1,221 (+151.4%), from €806 to €2,027
- Financial income +€233
up €233 (+120.8%), from €193 to €426
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 | €27,582 | €28,896 | +€1,314 | +4.8% |
| Fixed assets | 21/28 | €6,974 | €4,947 | -€2,027 | -29.1% |
| Tangible fixed assets | 22/27 | €6,877 | €4,850 | -€2,027 | -29.5% |
| Furniture and vehicles | 24 | €6,877 | €4,850 | -€2,027 | -29.5% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €20,608 | €23,949 | +€3,341 | +16.2% |
| Stocks and contracts in progress | 3 | €84 | €84 | = | 0.0% |
| Stocks | 30/36 | €84 | €84 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,333 | €23,766 | +€3,433 | +16.9% |
| Trade receivables | 40 | €14,158 | €14,649 | +€491 | +3.5% |
| Other amounts receivable | 41 | €6,175 | €9,117 | +€2,942 | +47.6% |
| Cash at bank and in hand | 54/58 | €91 | €0 | -€91 | -100.0% |
| Deferred charges and accrued income | 490/1 | €100 | €100 | -€0 | -0.2% |
| Total equity and liabilities | 10/49 | €27,582 | €28,896 | +€1,314 | +4.8% |
| Equity | 10/15 | €3,944 | €9,721 | +€5,777 | +146.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56 | €5,721 | +€5,777 | |
| Amounts payable | 17/49 | €23,638 | €19,175 | -€4,463 | -18.9% |
| Amounts payable after more than one year | 17 | €4,071 | €1,890 | -€2,181 | -53.6% |
| Financial debts | 170/4 | €4,071 | €1,890 | -€2,181 | -53.6% |
| Amounts payable within one year | 42/48 | €19,567 | €17,285 | -€2,282 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €2,237 | €2,182 | -€56 | -2.5% |
| Financial debts | 43 | €8,652 | €4,693 | -€3,959 | -45.8% |
| Credit institutions | 430/8 | €8,652 | €4,693 | -€3,959 | -45.8% |
| Trade debts | 44 | €3,304 | €960 | -€2,345 | -71.0% |
| Suppliers | 440/4 | €3,304 | €960 | -€2,345 | -71.0% |
| Taxes, remuneration and social security | 45 | €5,374 | €9,451 | +€4,077 | +75.9% |
| Taxes | 450/3 | €3,104 | €6,301 | +€3,197 | +103.0% |
| Remuneration and social security | 454/9 | €2,270 | €3,150 | +€880 | +38.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €2,027 | +€1,221 | +151.4% |
| Other operating charges | 640/8 | €33 | €100 | +€67 | +200.0% |
| Gross operating margin | 9900 | €1,476 | €11,440 | +€9,964 | +674.9% |
| Operating profit (loss) | 9901 | €637 | €9,313 | +€8,676 | +1362.6% |
| Financial income | 75/76B | €193 | €426 | +€233 | +120.8% |
| Recurring financial income | 75 | €193 | €426 | +€233 | +120.8% |
| Financial charges | 65/66B | €886 | €962 | +€76 | +8.6% |
| Recurring financial charges | 65 | €886 | €962 | +€76 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€56 | €8,777 | +€8,833 | |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€56 | €5,777 | +€5,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56 | €5,777 | +€5,833 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.