CHORA CONSULTING SERVICES: 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.
CHORA CONSULTING SERVICES
Largest movements
- Cash -€39,645
down €39,645 (-35.2%), from €112,657 to €73,013
mainly Contributions, distributions and other (-€38,950) and Receivables within one year (-€26,862)
- Receivables within one year +€26,862
up €26,862 (+78.2%), from €34,356 to €61,218
of which Trade receivables: +€24,544
- Tangible fixed assets -€14,759
down €14,759 (-39.7%), from €37,216 to €22,457
of which Furniture and vehicles: -€12,086
- Current investments +€10,000
up €10,000 (+16.2%), from €61,681 to €71,681
- Other debts -€14,899
down €14,899 (-28.5%), from €52,270 to €37,371
- Reserves -€6,018
down €6,018 (-3.7%), from €163,713 to €157,695
- Tax, wage and social debts +€2,657
up €2,657 (+18.8%), from €14,113 to €16,770
- Gross operating margin -€16,694
down €16,694 (-23.4%), from €71,436 to €54,742
- Financial income +€4,208
up €4,208 (+520%), from €809 to €5,017
- Taxes -€3,385
down €3,385 (-27.5%), from €12,299 to €8,914
- Financial charges +€1,314
up €1,314 (+905%), from €145 to €1,459
- Depreciation +€1,167
up €1,167 (+7.9%), from €14,704 to €15,871
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 | €249,452 | €232,088 | -€17,363 | -7.0% |
| Fixed assets | 21/28 | €37,366 | €22,607 | -€14,759 | -39.5% |
| Tangible fixed assets | 22/27 | €37,216 | €22,457 | -€14,759 | -39.7% |
| Furniture and vehicles | 24 | €16,718 | €4,632 | -€12,086 | -72.3% |
| Other tangible fixed assets | 26 | €20,498 | €17,826 | -€2,673 | -13.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €212,086 | €209,481 | -€2,605 | -1.2% |
| Amounts receivable within one year | 40/41 | €34,356 | €61,218 | +€26,862 | +78.2% |
| Trade receivables | 40 | €32,084 | €56,628 | +€24,544 | +76.5% |
| Other amounts receivable | 41 | €2,271 | €4,590 | +€2,319 | +102% |
| Current investments | 50/53 | €61,681 | €71,681 | +€10,000 | +16.2% |
| Cash at bank and in hand | 54/58 | €112,657 | €73,013 | -€39,645 | -35.2% |
| Deferred charges and accrued income | 490/1 | €3,392 | €3,570 | +€178 | +5.2% |
| Total equity and liabilities | 10/49 | €249,452 | €232,088 | -€17,363 | -7.0% |
| Equity | 10/15 | €182,313 | €176,295 | -€6,018 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,713 | €157,695 | -€6,018 | -3.7% |
| Distributable reserves | 133 | €163,713 | €157,695 | -€6,018 | -3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,139 | €55,794 | -€11,345 | -16.9% |
| Amounts payable within one year | 42/48 | €67,048 | €54,390 | -€12,658 | -18.9% |
| Trade debts | 44 | €666 | €250 | -€415 | -62.4% |
| Suppliers | 440/4 | €666 | €250 | -€415 | -62.4% |
| Taxes, remuneration and social security | 45 | €14,113 | €16,770 | +€2,657 | +18.8% |
| Taxes | 450/3 | €14,113 | €16,770 | +€2,657 | +18.8% |
| Other amounts payable | 47/48 | €52,270 | €37,371 | -€14,899 | -28.5% |
| Accrued charges and deferred income | 492/3 | €91 | €1,403 | +€1,312 | +1,442% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,704 | €15,871 | +€1,167 | +7.9% |
| Other operating charges | 640/8 | €622 | €583 | -€39 | -6.3% |
| Gross operating margin | 9900 | €71,436 | €54,742 | -€16,694 | -23.4% |
| Operating profit (loss) | 9901 | €56,110 | €38,288 | -€17,821 | -31.8% |
| Financial income | 75/76B | €809 | €5,017 | +€4,208 | +520% |
| Recurring financial income | 75 | €809 | €5,017 | +€4,208 | +520% |
| Financial charges | 65/66B | €145 | €1,459 | +€1,314 | +905% |
| Recurring financial charges | 65 | €145 | €1,459 | +€1,314 | +905% |
| Profit (loss) for the period before taxes | 9903 | €56,773 | €41,846 | -€14,927 | -26.3% |
| Income taxes | 67/77 | €12,299 | €8,914 | -€3,385 | -27.5% |
| Profit (loss) for the period | 9904 | €44,474 | €32,932 | -€11,542 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,474 | €32,932 | -€11,542 | -26.0% |
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 23 October 2026 via checked.be.