Choksha Consultancy: 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.
Choksha Consultancy
Largest movements
- Cash +€19,172
up €19,172 (+2018142.1%), from €1 to €19,173
mainly Net result for the year (+€22,949) and Tax, wage and social debts (+€11,896)
- Receivables within one year +€9,980
up €9,980 (+240.4%), from €4,152 to €14,132
of which Trade receivables: +€5,019
- Tangible fixed assets +€1,763
new in 2025: €1,763
- Profit (loss) carried forward +€22,949
up €22,949, from -€3,440 to €19,509
- Tax, wage and social debts +€11,896
new in 2025: €11,896
of which Taxes: +€11,894
- Trade debts -€2,634
down €2,634 (-76.6%), from €3,440 to €806
- Other debts -€1,284
down €1,284 (-59.7%), from €2,152 to €868
- Gross operating margin +€34,673
up €34,673, from -€3,440 to €31,233
- Taxes +€5,902
new in 2025: €5,902
- Financial charges +€2,376
new in 2025: €2,376
- Depreciation +€317
new in 2025: €317
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 | €4,152 | €35,346 | +€31,194 | +751.2% |
| Fixed assets | 21/28 | - | €1,863 | +€1,863 | |
| Tangible fixed assets | 22/27 | - | €1,763 | +€1,763 | |
| Furniture and vehicles | 24 | - | €1,763 | +€1,763 | |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €4,152 | €33,483 | +€29,330 | +706.3% |
| Amounts receivable within one year | 40/41 | €4,152 | €14,132 | +€9,980 | +240.4% |
| Trade receivables | 40 | €4,152 | €9,170 | +€5,019 | +120.9% |
| Other amounts receivable | 41 | - | €4,962 | +€4,962 | |
| Cash at bank and in hand | 54/58 | €1 | €19,173 | +€19,172 | +2018142.1% |
| Deferred charges and accrued income | 490/1 | - | €178 | +€178 | |
| Total equity and liabilities | 10/49 | €4,152 | €35,346 | +€31,194 | +751.2% |
| Equity | 10/15 | -€1,440 | €21,509 | +€22,949 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,440 | €19,509 | +€22,949 | |
| Amounts payable | 17/49 | €5,592 | €13,837 | +€8,245 | +147.4% |
| Amounts payable within one year | 42/48 | €5,592 | €13,571 | +€7,978 | +142.7% |
| Trade debts | 44 | €3,440 | €806 | -€2,634 | -76.6% |
| Suppliers | 440/4 | €3,440 | €806 | -€2,634 | -76.6% |
| Taxes, remuneration and social security | 45 | - | €11,896 | +€11,896 | |
| Taxes | 450/3 | - | €11,894 | +€11,894 | |
| Remuneration and social security | 454/9 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €2,152 | €868 | -€1,284 | -59.7% |
| Accrued charges and deferred income | 492/3 | - | €266 | +€266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €317 | +€317 | |
| Gross operating margin | 9900 | -€3,440 | €31,233 | +€34,673 | |
| Operating profit (loss) | 9901 | -€3,440 | €30,916 | +€34,356 | |
| Financial income | 75/76B | - | €311 | +€311 | |
| Recurring financial income | 75 | - | €311 | +€311 | |
| Financial charges | 65/66B | - | €2,376 | +€2,376 | |
| Recurring financial charges | 65 | - | €2,376 | +€2,376 | |
| Profit (loss) for the period before taxes | 9903 | -€3,440 | €28,851 | +€32,290 | |
| Income taxes | 67/77 | - | €5,902 | +€5,902 | |
| Profit (loss) for the period | 9904 | -€3,440 | €22,949 | +€26,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,440 | €22,949 | +€26,389 |
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 7 October 2026 via checked.be.