CHP GESTION: 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 GESTION
Largest movements
- Tangible fixed assets -€6,193
down €6,193 (-6.4%), from €96,588 to €90,395
- Receivables within one year +€2,000
up €2,000 (+22.3%), from €8,958 to €10,958
of which Trade receivables: +€1,175
- Debts after one year -€9,576
down €9,576 (-17.4%), from €55,065 to €45,489
- Other debts -€9,456
down €9,456 (-58.4%), from €16,199 to €6,743
- Trade debts +€8,990
up €8,990 (+448%), from €2,007 to €10,997
- Profit (loss) carried forward +€7,094
up €7,094 (+35.9%), from €19,766 to €26,859
- Tax, wage and social debts -€1,879
down €1,879 (-42.9%), from €4,379 to €2,500
- Gross operating margin -€14,275
down €14,275 (-42.4%), from €33,667 to €19,392
- Taxes -€447
down €447 (-15.6%), from €2,859 to €2,412
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 | €128,998 | €124,171 | -€4,827 | -3.7% |
| Fixed assets | 21/28 | €96,588 | €90,395 | -€6,193 | -6.4% |
| Tangible fixed assets | 22/27 | €96,588 | €90,395 | -€6,193 | -6.4% |
| Land and buildings | 22 | €96,588 | €90,395 | -€6,193 | -6.4% |
| Current assets | 29/58 | €32,410 | €33,776 | +€1,366 | +4.2% |
| Amounts receivable within one year | 40/41 | €8,958 | €10,958 | +€2,000 | +22.3% |
| Trade receivables | 40 | €8,265 | €9,440 | +€1,175 | +14.2% |
| Other amounts receivable | 41 | €693 | €1,518 | +€825 | +119% |
| Cash at bank and in hand | 54/58 | €23,320 | €22,818 | -€502 | -2.2% |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €128,998 | €124,171 | -€4,827 | -3.7% |
| Equity | 10/15 | €41,776 | €48,869 | +€7,094 | +17.0% |
| Contributions | 10/11 | €15,400 | €15,400 | = | 0.0% |
| Capital | 10 | €15,400 | €15,400 | = | 0.0% |
| Issued capital | 100 | €15,400 | €15,400 | = | 0.0% |
| Reserves | 13 | €6,610 | €6,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,750 | €4,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,766 | €26,859 | +€7,094 | +35.9% |
| Amounts payable | 17/49 | €87,223 | €75,302 | -€11,921 | -13.7% |
| Amounts payable after more than one year | 17 | €55,065 | €45,489 | -€9,576 | -17.4% |
| Financial debts | 170/4 | €55,065 | €45,489 | -€9,576 | -17.4% |
| Amounts payable within one year | 42/48 | €32,158 | €29,813 | -€2,345 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €9,323 | €9,573 | +€251 | +2.7% |
| Trade debts | 44 | €2,007 | €10,997 | +€8,990 | +448% |
| Suppliers | 440/4 | €2,007 | €10,997 | +€8,990 | +448% |
| Advances received on contracts in progress | 46 | €250 | - | -€250 | |
| Taxes, remuneration and social security | 45 | €4,379 | €2,500 | -€1,879 | -42.9% |
| Taxes | 450/3 | €4,379 | €2,500 | -€1,879 | -42.9% |
| Other amounts payable | 47/48 | €16,199 | €6,743 | -€9,456 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,890 | €6,193 | +€304 | +5.2% |
| Other operating charges | 640/8 | €1,734 | €1,778 | +€44 | +2.6% |
| Gross operating margin | 9900 | €33,667 | €19,392 | -€14,275 | -42.4% |
| Operating profit (loss) | 9901 | €26,043 | €11,421 | -€14,623 | -56.1% |
| Financial income | 75/76B | €46 | €150 | +€104 | +226% |
| Recurring financial income | 75 | €46 | €150 | +€104 | +226% |
| Financial charges | 65/66B | €2,250 | €2,065 | -€185 | -8.2% |
| Recurring financial charges | 65 | €1,992 | €1,756 | -€235 | -11.8% |
| Non-recurring financial charges | 66B | €259 | €309 | +€50 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €23,839 | €9,506 | -€14,334 | -60.1% |
| Income taxes | 67/77 | €2,859 | €2,412 | -€447 | -15.6% |
| Profit (loss) for the period | 9904 | €20,980 | €7,094 | -€13,886 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,980 | €7,094 | -€13,886 | -66.2% |
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 14 October 2026 via checked.be.