CHP: 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.
CHP
Largest movements
- Receivables within one year -€7,808
down €7,808 (-6.3%), from €124,397 to €116,589
of which Other amounts receivable: -€10,913
- Deferred charges and accrued income +€1,281
new in 2024: €1,281
- Tax, wage and social debts -€27,680
down €27,680 (-86.9%), from €31,864 to €4,184
- Advances received +€19,806
new in 2024: €19,806
- Trade debts +€15,784
up €15,784 (+575.5%), from €2,743 to €18,526
- Other debts -€11,594
down €11,594 (-55.2%), from €21,000 to €9,406
- Current portion of long-term debt -€4,000
no longer reported in 2024 (was €4,000)
- Gross operating margin -€41,414
down €41,414 (-67.1%), from €61,690 to €20,276
- Taxes -€9,064
down €9,064 (-54.4%), from €16,664 to €7,600
- Financial income -€1,919
down €1,919 (-32.3%), from €5,935 to €4,016
- Other operating charges +€1,867
new in 2024: €1,867
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,091 | €119,760 | -€7,330 | -5.8% |
| Current assets | 29/58 | €127,091 | €119,760 | -€7,330 | -5.8% |
| Amounts receivable within one year | 40/41 | €124,397 | €116,589 | -€7,808 | -6.3% |
| Trade receivables | 40 | - | €3,104 | +€3,104 | |
| Other amounts receivable | 41 | €124,397 | €113,485 | -€10,913 | -8.8% |
| Cash at bank and in hand | 54/58 | €2,693 | €1,891 | -€802 | -29.8% |
| Deferred charges and accrued income | 490/1 | - | €1,281 | +€1,281 | |
| Total equity and liabilities | 10/49 | €127,091 | €119,760 | -€7,330 | -5.8% |
| Equity | 10/15 | €67,484 | €67,838 | +€354 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €48,884 | €48,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,024 | €47,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €354 | +€354 | |
| Amounts payable | 17/49 | €59,607 | €51,922 | -€7,685 | -12.9% |
| Amounts payable within one year | 42/48 | €59,607 | €51,922 | -€7,685 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | - | -€4,000 | |
| Trade debts | 44 | €2,743 | €18,526 | +€15,784 | +575.5% |
| Suppliers | 440/4 | €2,743 | €18,526 | +€15,784 | +575.5% |
| Advances received on contracts in progress | 46 | - | €19,806 | +€19,806 | |
| Taxes, remuneration and social security | 45 | €31,864 | €4,184 | -€27,680 | -86.9% |
| Taxes | 450/3 | €31,864 | €4,184 | -€27,680 | -86.9% |
| Other amounts payable | 47/48 | €21,000 | €9,406 | -€11,594 | -55.2% |
| Other operating charges | 640/8 | - | €1,867 | +€1,867 | |
| Gross operating margin | 9900 | €61,690 | €20,276 | -€41,414 | -67.1% |
| Operating profit (loss) | 9901 | €61,690 | €18,409 | -€43,281 | -70.2% |
| Financial income | 75/76B | €5,935 | €4,016 | -€1,919 | -32.3% |
| Recurring financial income | 75 | €5,935 | €4,016 | -€1,919 | -32.3% |
| Financial charges | 65/66B | €1,243 | €1,034 | -€209 | -16.8% |
| Recurring financial charges | 65 | €1,243 | €1,034 | -€209 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €66,382 | €21,392 | -€44,990 | -67.8% |
| Income taxes | 67/77 | €16,664 | €7,600 | -€9,064 | -54.4% |
| Profit (loss) for the period | 9904 | €49,717 | €13,791 | -€35,926 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,717 | €13,791 | -€35,926 | -72.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.