ChP Consult: 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.
ChP Consult
Largest movements
- Intangible fixed assets -€5,062
down €5,062 (-25.9%), from €19,578 to €14,516
- Stocks and contracts +€2,700
up €2,700 (+31.0%), from €8,700 to €11,400
- Tangible fixed assets -€1,970
down €1,970 (-70.2%), from €2,805 to €835
of which Plant, machinery and equipment: -€1,506
- Receivables within one year +€1,878
up €1,878 (+28.5%), from €6,600 to €8,478
of which Trade receivables: +€1,265
- Cash -€908
down €908 (-43.6%), from €2,084 to €1,176
mainly Other debts (-€8,170) and Stocks and contracts (-€2,700)
- Other debts -€8,170
down €8,170 (-31.1%), from €26,290 to €18,119
- Profit (loss) carried forward +€3,889
up €3,889 (+11.0%), from -€35,392 to -€31,503
- Trade debts +€2,597
up €2,597 (+66.6%), from €3,897 to €6,494
- Tax, wage and social debts -€1,638
down €1,638 (-28.4%), from €5,763 to €4,125
of which Remuneration and social security: -€1,418
- Gross operating margin +€3,181
up €3,181 (+38.1%), from €8,344 to €11,524
- Depreciation +€1,320
up €1,320 (+23.1%), from €5,713 to €7,033
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 | €39,768 | €36,446 | -€3,322 | -8.4% |
| Fixed assets | 21/28 | €22,383 | €15,351 | -€7,033 | -31.4% |
| Intangible fixed assets | 21 | €19,578 | €14,516 | -€5,062 | -25.9% |
| Tangible fixed assets | 22/27 | €2,805 | €835 | -€1,970 | -70.2% |
| Plant, machinery and equipment | 23 | €2,340 | €835 | -€1,506 | -64.3% |
| Furniture and vehicles | 24 | €465 | €0 | -€465 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €17,384 | €21,095 | +€3,711 | +21.3% |
| Stocks and contracts in progress | 3 | €8,700 | €11,400 | +€2,700 | +31.0% |
| Contracts in progress | 37 | €8,700 | €11,400 | +€2,700 | +31.0% |
| Amounts receivable within one year | 40/41 | €6,600 | €8,478 | +€1,878 | +28.5% |
| Trade receivables | 40 | €6,600 | €7,865 | +€1,265 | +19.2% |
| Other amounts receivable | 41 | €0 | €613 | +€613 | |
| Cash at bank and in hand | 54/58 | €2,084 | €1,176 | -€908 | -43.6% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €39,768 | €36,446 | -€3,322 | -8.4% |
| Equity | 10/15 | €3,818 | €7,707 | +€3,889 | +101.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 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% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,392 | -€31,503 | +€3,889 | +11.0% |
| Amounts payable | 17/49 | €35,950 | €28,738 | -€7,211 | -20.1% |
| Amounts payable within one year | 42/48 | €35,950 | €28,738 | -€7,211 | -20.1% |
| Trade debts | 44 | €3,897 | €6,494 | +€2,597 | +66.6% |
| Suppliers | 440/4 | €3,897 | €6,494 | +€2,597 | +66.6% |
| Taxes, remuneration and social security | 45 | €5,763 | €4,125 | -€1,638 | -28.4% |
| Taxes | 450/3 | €220 | €0 | -€220 | -100.0% |
| Remuneration and social security | 454/9 | €5,543 | €4,125 | -€1,418 | -25.6% |
| Other amounts payable | 47/48 | €26,290 | €18,119 | -€8,170 | -31.1% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €7,033 | +€1,320 | +23.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,344 | €11,524 | +€3,181 | +38.1% |
| Operating profit (loss) | 9901 | €2,244 | €4,092 | +€1,848 | +82.4% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100.0% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100.0% |
| Financial charges | 65/66B | €195 | €203 | +€8 | +3.9% |
| Recurring financial charges | 65 | €195 | €203 | +€8 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €2,073 | €3,889 | +€1,817 | +87.6% |
| Profit (loss) for the period | 9904 | €2,073 | €3,889 | +€1,817 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,073 | €3,889 | +€1,817 | +87.6% |
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 10 October 2026 via checked.be.