Chris & Phil 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.
Chris & Phil CONSULTING
Largest movements
- Cash +€15,895
up €15,895 (+105%), from €15,082 to €30,977
mainly Net result for the year (+€11,015) and Receivables within one year (+€3,865)
- Receivables within one year -€3,865
down €3,865 (-15.7%), from €24,624 to €20,758
of which Trade receivables: -€3,933
- Reserves +€10,000
up €10,000 (+19.7%), from €50,860 to €60,860
- Other debts +€3,661
up €3,661 (+111%), from €3,289 to €6,950
- Tax, wage and social debts -€2,040
down €2,040 (-27.5%), from €7,428 to €5,388
- Profit (loss) carried forward +€1,015
up €1,015 (+42.1%), from €2,411 to €3,426
No income-statement line moved by more than 1% of the activity.
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 | €72,040 | €84,409 | +€12,370 | +17.2% |
| Fixed assets | 21/28 | €213 | €115 | -€98 | -46.1% |
| Tangible fixed assets | 22/27 | €98 | €0 | -€98 | -100% |
| Furniture and vehicles | 24 | €98 | €0 | -€98 | -100% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €71,826 | €84,294 | +€12,468 | +17.4% |
| Amounts receivable within one year | 40/41 | €24,624 | €20,758 | -€3,865 | -15.7% |
| Trade receivables | 40 | €24,624 | €20,691 | -€3,933 | -16.0% |
| Other amounts receivable | 41 | - | €67 | +€67 | |
| Current investments | 50/53 | €32,027 | €32,196 | +€169 | +0.5% |
| Cash at bank and in hand | 54/58 | €15,082 | €30,977 | +€15,895 | +105% |
| Deferred charges and accrued income | 490/1 | €94 | €363 | +€269 | +287% |
| Total equity and liabilities | 10/49 | €72,040 | €84,409 | +€12,370 | +17.2% |
| Equity | 10/15 | €59,471 | €70,486 | +€11,015 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,860 | €60,860 | +€10,000 | +19.7% |
| Distributable reserves | 133 | €50,860 | €60,860 | +€10,000 | +19.7% |
| Profit (loss) carried forward | 14 | €2,411 | €3,426 | +€1,015 | +42.1% |
| Amounts payable | 17/49 | €12,569 | €13,923 | +€1,354 | +10.8% |
| Amounts payable within one year | 42/48 | €12,409 | €13,923 | +€1,514 | +12.2% |
| Trade debts | 44 | €1,692 | €1,585 | -€107 | -6.3% |
| Suppliers | 440/4 | €1,692 | €1,585 | -€107 | -6.3% |
| Taxes, remuneration and social security | 45 | €7,428 | €5,388 | -€2,040 | -27.5% |
| Taxes | 450/3 | €7,428 | €5,388 | -€2,040 | -27.5% |
| Other amounts payable | 47/48 | €3,289 | €6,950 | +€3,661 | +111% |
| Accrued charges and deferred income | 492/3 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €98 | -€122 | -55.3% |
| Other operating charges | 640/8 | €669 | €712 | +€42 | +6.3% |
| Gross operating margin | 9900 | €16,600 | €16,720 | +€120 | +0.7% |
| Operating profit (loss) | 9901 | €15,711 | €15,910 | +€199 | +1.3% |
| Financial income | 75/76B | €107 | €241 | +€134 | +125% |
| Recurring financial income | 75 | €107 | €241 | +€134 | +125% |
| Financial charges | 65/66B | €147 | €131 | -€15 | -10.6% |
| Recurring financial charges | 65 | €147 | €131 | -€15 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €15,672 | €16,020 | +€348 | +2.2% |
| Income taxes | 67/77 | €5,057 | €5,005 | -€52 | -1.0% |
| Profit (loss) for the period | 9904 | €10,614 | €11,015 | +€401 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,614 | €11,015 | +€401 | +3.8% |
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 29 October 2026 via checked.be.