CHR CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€52,793
up €52,793 (+77.1%), from €68,505 to €121,299
of which Other amounts receivable: +€48,924
- Cash +€22,523
up €22,523 (+73.6%), from €30,600 to €53,122
mainly Net result for the year (+€58,573) and Trade debts (+€10,328)
- Intangible fixed assets -€9,600
down €9,600 (-16.7%), from €57,600 to €48,000
- Profit (loss) carried forward +€58,573
up €58,573 (+45.2%), from €129,619 to €188,192
- Trade debts +€10,328
up €10,328 (+1,210%), from €853 to €11,181
- Tax, wage and social debts -€4,399
down €4,399 (-18.9%), from €23,266 to €18,868
of which Taxes: -€4,899
- Short-term financial debts +€2,658
up €2,658 (+234%), from €1,136 to €3,795
- Gross operating margin -€7,635
down €7,635 (-8.1%), from €94,146 to €86,510
- Taxes -€3,167
down €3,167 (-16.5%), from €19,228 to €16,060
- Financial income -€987
no longer reported in 2025 (was €987)
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 | €159,875 | €227,035 | +€67,160 | +42.0% |
| Fixed assets | 21/28 | €59,783 | €49,499 | -€10,284 | -17.2% |
| Intangible fixed assets | 21 | €57,600 | €48,000 | -€9,600 | -16.7% |
| Tangible fixed assets | 22/27 | €2,183 | €1,499 | -€684 | -31.3% |
| Furniture and vehicles | 24 | €2,183 | €1,499 | -€684 | -31.3% |
| Current assets | 29/58 | €100,092 | €177,536 | +€77,444 | +77.4% |
| Amounts receivable within one year | 40/41 | €68,505 | €121,299 | +€52,793 | +77.1% |
| Trade receivables | 40 | €35,681 | €39,551 | +€3,869 | +10.8% |
| Other amounts receivable | 41 | €32,824 | €81,748 | +€48,924 | +149% |
| Cash at bank and in hand | 54/58 | €30,600 | €53,122 | +€22,523 | +73.6% |
| Deferred charges and accrued income | 490/1 | €987 | €3,115 | +€2,128 | +216% |
| Total equity and liabilities | 10/49 | €159,875 | €227,035 | +€67,160 | +42.0% |
| Equity | 10/15 | €134,619 | €193,192 | +€58,573 | +43.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,619 | €188,192 | +€58,573 | +45.2% |
| Amounts payable | 17/49 | €25,256 | €33,843 | +€8,587 | +34.0% |
| Amounts payable within one year | 42/48 | €25,256 | €33,843 | +€8,587 | +34.0% |
| Financial debts | 43 | €1,136 | €3,795 | +€2,658 | +234% |
| Credit institutions | 430/8 | €1,136 | €3,795 | +€2,658 | +234% |
| Trade debts | 44 | €853 | €11,181 | +€10,328 | +1,210% |
| Suppliers | 440/4 | €853 | €11,181 | +€10,328 | +1,210% |
| Taxes, remuneration and social security | 45 | €23,266 | €18,868 | -€4,399 | -18.9% |
| Taxes | 450/3 | €23,266 | €18,368 | -€4,899 | -21.1% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,089 | €10,284 | +€194 | +1.9% |
| Other operating charges | 640/8 | €899 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | €94,146 | €86,510 | -€7,635 | -8.1% |
| Operating profit (loss) | 9901 | €83,158 | €75,698 | -€7,460 | -9.0% |
| Financial income | 75/76B | €987 | - | -€987 | |
| Recurring financial income | 75 | €987 | - | -€987 | |
| Financial charges | 65/66B | €1,000 | €1,065 | +€65 | +6.5% |
| Recurring financial charges | 65 | €1,000 | €1,065 | +€65 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €83,145 | €74,633 | -€8,512 | -10.2% |
| Income taxes | 67/77 | €19,228 | €16,060 | -€3,167 | -16.5% |
| Profit (loss) for the period | 9904 | €63,917 | €58,573 | -€5,345 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,917 | €58,573 | -€5,345 | -8.4% |
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 30 October 2026 via checked.be.