CHR CONSTRUCT: 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.
CHR CONSTRUCT
Largest movements
- Receivables within one year +€32,297
up €32,297 (+53.0%), from €60,944 to €93,240
of which Trade receivables: +€33,140
- Tangible fixed assets +€17,769
up €17,769 (+245.7%), from €7,231 to €25,000
- Cash -€1,684
down €1,684 (-48.3%), from €3,487 to €1,804
mainly Receivables within one year (-€32,297) and Investment in fixed assets (net) (-€29,752)
- Profit (loss) carried forward +€13,840
up €13,840 (+3213.7%), from €431 to €14,271
- Debts after one year +€13,487
up €13,487 (+180.3%), from €7,479 to €20,966
- Trade debts +€12,999
up €12,999 (+135.5%), from €9,592 to €22,591
- Current portion of long-term debt +€6,809
up €6,809 (+180.1%), from €3,781 to €10,590
- Tax, wage and social debts +€2,220
up €2,220 (+52.5%), from €4,232 to €6,452
- Gross operating margin +€25,217
up €25,217 (+219.4%), from €11,494 to €36,711
- Staff costs +€7,275
up €7,275 (+6344.6%), from €115 to €7,390
- Depreciation +€6,198
up €6,198 (+107.1%), from €5,785 to €11,983
- Financial charges +€1,902
up €1,902 (+343.5%), from €554 to €2,456
- Other operating charges -€588
down €588 (-66.5%), from €884 to €296
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 | €71,663 | €120,044 | +€48,381 | +67.5% |
| Fixed assets | 21/28 | €7,231 | €25,000 | +€17,769 | +245.7% |
| Tangible fixed assets | 22/27 | €7,231 | €25,000 | +€17,769 | +245.7% |
| Furniture and vehicles | 24 | €7,231 | €25,000 | +€17,769 | +245.7% |
| Current assets | 29/58 | €64,431 | €95,044 | +€30,613 | +47.5% |
| Amounts receivable within one year | 40/41 | €60,944 | €93,240 | +€32,297 | +53.0% |
| Trade receivables | 40 | €20,742 | €53,883 | +€33,140 | +159.8% |
| Other amounts receivable | 41 | €40,202 | €39,358 | -€844 | -2.1% |
| Cash at bank and in hand | 54/58 | €3,487 | €1,804 | -€1,684 | -48.3% |
| Total equity and liabilities | 10/49 | €71,663 | €120,044 | +€48,381 | +67.5% |
| Equity | 10/15 | €42,431 | €56,271 | +€13,840 | +32.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €431 | €14,271 | +€13,840 | +3213.7% |
| Amounts payable | 17/49 | €29,232 | €63,773 | +€34,541 | +118.2% |
| Amounts payable after more than one year | 17 | €7,479 | €20,966 | +€13,487 | +180.3% |
| Financial debts | 170/4 | €7,479 | €20,966 | +€13,487 | +180.3% |
| Amounts payable within one year | 42/48 | €21,753 | €42,807 | +€21,054 | +96.8% |
| Current portion of amounts payable after more than one year | 42 | €3,781 | €10,590 | +€6,809 | +180.1% |
| Trade debts | 44 | €9,592 | €22,591 | +€12,999 | +135.5% |
| Suppliers | 440/4 | €9,592 | €22,591 | +€12,999 | +135.5% |
| Advances received on contracts in progress | 46 | €4,149 | €3,175 | -€973 | -23.5% |
| Taxes, remuneration and social security | 45 | €4,232 | €6,452 | +€2,220 | +52.5% |
| Taxes | 450/3 | €4,232 | €6,452 | +€2,220 | +52.5% |
| Remuneration, social security and pensions | 62 | €115 | €7,390 | +€7,275 | +6344.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €11,983 | +€6,198 | +107.1% |
| Other operating charges | 640/8 | €884 | €296 | -€588 | -66.5% |
| Gross operating margin | 9900 | €11,494 | €36,711 | +€25,217 | +219.4% |
| Operating profit (loss) | 9901 | €4,711 | €17,041 | +€12,331 | +261.8% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €554 | €2,456 | +€1,902 | +343.5% |
| Recurring financial charges | 65 | €554 | €2,456 | +€1,902 | +343.5% |
| Profit (loss) for the period before taxes | 9903 | €4,200 | €14,585 | +€10,385 | +247.3% |
| Income taxes | 67/77 | €1,178 | €745 | -€433 | -36.8% |
| Profit (loss) for the period | 9904 | €3,022 | €13,840 | +€10,818 | +358.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,022 | €13,840 | +€10,818 | +358.0% |
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 10 October 2026 via checked.be.