CHPH Immo & Management: 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.
CHPH Immo & Management
Largest movements
- Tangible fixed assets -€42,248
down €42,248 (-4.3%), from €979,416 to €937,168
of which Land and buildings: -€29,798
- Receivables within one year -€25,732
down €25,732 (-42.6%), from €60,462 to €34,730
of which Other amounts receivable: -€18,347
- Trade debts -€63,244
down €63,244 (-81.7%), from €77,406 to €14,162
- Debts after one year -€41,702
down €41,702 (-7.7%), from €539,605 to €497,903
- Tax, wage and social debts +€21,500
up €21,500 (+284.4%), from €7,560 to €29,060
- Other debts +€12,020
up €12,020 (+3.4%), from €349,403 to €361,422
- Gross operating margin +€53,183
up €53,183 (+164.2%), from €32,391 to €85,574
- Write-downs +€27,905
new in 2025: €27,905
- Depreciation +€10,800
up €10,800 (+34.3%), from €31,448 to €42,248
- Financial charges +€3,113
up €3,113 (+19.9%), from €15,667 to €18,781
- Other operating charges -€2,209
down €2,209 (-94.6%), from €2,335 to €126
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 | €1,044,718 | €973,100 | -€71,618 | -6.9% |
| Fixed assets | 21/28 | €979,416 | €937,168 | -€42,248 | -4.3% |
| Tangible fixed assets | 22/27 | €979,416 | €937,168 | -€42,248 | -4.3% |
| Land and buildings | 22 | €915,368 | €885,570 | -€29,798 | -3.3% |
| Furniture and vehicles | 24 | €64,048 | €51,598 | -€12,450 | -19.4% |
| Current assets | 29/58 | €65,302 | €35,932 | -€29,370 | -45.0% |
| Amounts receivable within one year | 40/41 | €60,462 | €34,730 | -€25,732 | -42.6% |
| Trade receivables | 40 | €38,769 | €31,385 | -€7,385 | -19.0% |
| Other amounts receivable | 41 | €21,692 | €3,345 | -€18,347 | -84.6% |
| Cash at bank and in hand | 54/58 | €506 | €427 | -€80 | -15.8% |
| Deferred charges and accrued income | 490/1 | €4,333 | €776 | -€3,558 | -82.1% |
| Total equity and liabilities | 10/49 | €1,044,718 | €973,100 | -€71,618 | -6.9% |
| Equity | 10/15 | €38,428 | €33,021 | -€5,407 | -14.1% |
| Contributions | 10/11 | €196,100 | €196,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,672 | -€163,079 | -€5,407 | -3.4% |
| Amounts payable | 17/49 | €1,006,290 | €940,079 | -€66,211 | -6.6% |
| Amounts payable after more than one year | 17 | €539,605 | €497,903 | -€41,702 | -7.7% |
| Financial debts | 170/4 | €539,605 | €497,903 | -€41,702 | -7.7% |
| Amounts payable within one year | 42/48 | €465,597 | €441,109 | -€24,488 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €31,228 | €36,465 | +€5,237 | +16.8% |
| Trade debts | 44 | €77,406 | €14,162 | -€63,244 | -81.7% |
| Suppliers | 440/4 | €77,406 | €14,162 | -€63,244 | -81.7% |
| Taxes, remuneration and social security | 45 | €7,560 | €29,060 | +€21,500 | +284.4% |
| Taxes | 450/3 | €7,560 | €29,060 | +€21,500 | +284.4% |
| Other amounts payable | 47/48 | €349,403 | €361,422 | +€12,020 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,088 | €1,067 | -€21 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,448 | €42,248 | +€10,800 | +34.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,905 | +€27,905 | |
| Other operating charges | 640/8 | €2,335 | €126 | -€2,209 | -94.6% |
| Gross operating margin | 9900 | €32,391 | €85,574 | +€53,183 | +164.2% |
| Operating profit (loss) | 9901 | -€1,391 | €15,295 | +€16,687 | |
| Financial income | 75/76B | €171 | - | -€171 | |
| Recurring financial income | 75 | €171 | - | -€171 | |
| Financial charges | 65/66B | €15,667 | €18,781 | +€3,113 | +19.9% |
| Recurring financial charges | 65 | €15,667 | €18,781 | +€3,113 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,887 | -€3,485 | +€13,402 | +79.4% |
| Income taxes | 67/77 | - | €1,922 | +€1,922 | |
| Profit (loss) for the period | 9904 | -€16,887 | -€5,407 | +€11,480 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,887 | -€5,407 | +€11,480 | +68.0% |
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 11 October 2026 via checked.be.