CHOUHUIHUI: 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.
CHOUHUIHUI
Largest movements
- Cash +€7,403
up €7,403 (+37.8%), from €19,598 to €27,001
mainly Net result for the year (+€6,717) and Receivables within one year (+€5,966)
- Receivables within one year -€5,966
down €5,966 (-44.8%), from €13,306 to €7,339
- Stocks and contracts -€1,250
down €1,250 (-28.7%), from €4,359 to €3,109
- Intangible fixed assets -€1,066
down €1,066 (-37.5%), from €2,843 to €1,777
- Trade debts -€11,684
down €11,684 (-87.5%), from €13,355 to €1,672
- Profit (loss) carried forward +€6,717
up €6,717 (+58.1%), from -€11,569 to -€4,852
- Tax, wage and social debts +€2,895
up €2,895 (+53.6%), from €5,404 to €8,299
of which Taxes: +€2,895
- Other debts +€1,060
up €1,060 (+1,429%), from €74 to €1,134
- Gross operating margin +€7,864
up €7,864 (+258%), from €3,050 to €10,914
- Taxes +€2,073
new in 2025: €2,073
- Financial charges -€464
down €464 (-46.6%), from €995 to €531
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 | €40,764 | €39,752 | -€1,012 | -2.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €3,502 | €2,303 | -€1,198 | -34.2% |
| Intangible fixed assets | 21 | €2,843 | €1,777 | -€1,066 | -37.5% |
| Tangible fixed assets | 22/27 | €659 | €527 | -€132 | -20.0% |
| Furniture and vehicles | 24 | €659 | €527 | -€132 | -20.0% |
| Current assets | 29/58 | €37,262 | €37,449 | +€186 | +0.5% |
| Stocks and contracts in progress | 3 | €4,359 | €3,109 | -€1,250 | -28.7% |
| Stocks | 30/36 | €4,359 | €3,109 | -€1,250 | -28.7% |
| Amounts receivable within one year | 40/41 | €13,306 | €7,339 | -€5,966 | -44.8% |
| Trade receivables | 40 | €13,306 | €7,339 | -€5,966 | -44.8% |
| Cash at bank and in hand | 54/58 | €19,598 | €27,001 | +€7,403 | +37.8% |
| Total equity and liabilities | 10/49 | €40,764 | €39,752 | -€1,012 | -2.5% |
| Equity | 10/15 | €21,931 | €28,648 | +€6,717 | +30.6% |
| Contributions | 10/11 | €33,500 | €33,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,569 | -€4,852 | +€6,717 | +58.1% |
| Amounts payable | 17/49 | €18,833 | €11,104 | -€7,729 | -41.0% |
| Amounts payable within one year | 42/48 | €18,833 | €11,104 | -€7,729 | -41.0% |
| Trade debts | 44 | €13,355 | €1,672 | -€11,684 | -87.5% |
| Suppliers | 440/4 | €13,355 | €1,672 | -€11,684 | -87.5% |
| Taxes, remuneration and social security | 45 | €5,404 | €8,299 | +€2,895 | +53.6% |
| Taxes | 450/3 | €3,904 | €6,799 | +€2,895 | +74.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €74 | €1,134 | +€1,060 | +1,429% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,232 | €1,198 | -€33 | -2.7% |
| Other operating charges | 640/8 | €484 | €400 | -€85 | -17.5% |
| Gross operating margin | 9900 | €3,050 | €10,914 | +€7,864 | +258% |
| Operating profit (loss) | 9901 | €1,334 | €9,316 | +€7,982 | +598% |
| Financial income | 75/76B | €19 | €5 | -€14 | -73.5% |
| Recurring financial income | 75 | €19 | €5 | -€14 | -73.5% |
| Financial charges | 65/66B | €995 | €531 | -€464 | -46.6% |
| Recurring financial charges | 65 | €995 | €531 | -€464 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €358 | €8,790 | +€8,431 | +2,354% |
| Income taxes | 67/77 | - | €2,073 | +€2,073 | |
| Profit (loss) for the period | 9904 | €358 | €6,717 | +€6,359 | +1,775% |
| Profit (loss) for the period to be appropriated | 9905 | €358 | €6,717 | +€6,359 | +1,775% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.