CHS: what changed
CHS
Largest movements
- Receivables within one year +€19,268
up €19,268 (+74.7%), from €25,785 to €45,052
of which Other amounts receivable: +€22,754
- Tangible fixed assets -€2,501
down €2,501 (-63.2%), from €3,956 to €1,455
- Profit (loss) carried forward +€14,421
up €14,421 (+418%), from €3,451 to €17,871
- Tax, wage and social debts +€2,146
up €2,146 (+26.4%), from €8,136 to €10,282
- Trade debts -€1,940
down €1,940 (-28.4%), from €6,834 to €4,895
- Accrued charges and deferred income +€1,356
up €1,356 (+189%), from €718 to €2,074
- Short-term financial debts +€685
new in 2025: €685
- Gross operating margin +€7,608
up €7,608 (+164%), from €4,652 to €12,260
- Taxes +€2,601
up €2,601 (+126%), from €2,068 to €4,669
- Financial income +€896
up €896 (+78.1%), from €1,147 to €2,043
- Financial charges +€215
up €215 (+115%), from €188 to €402
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,839 | €46,507 | +€16,669 | +55.9% |
| Fixed assets | 21/28 | €3,956 | €1,455 | -€2,501 | -63.2% |
| Tangible fixed assets | 22/27 | €3,956 | €1,455 | -€2,501 | -63.2% |
| Furniture and vehicles | 24 | €3,956 | €1,455 | -€2,501 | -63.2% |
| Current assets | 29/58 | €25,883 | €45,052 | +€19,169 | +74.1% |
| Amounts receivable within one year | 40/41 | €25,785 | €45,052 | +€19,268 | +74.7% |
| Trade receivables | 40 | €6,971 | €3,485 | -€3,486 | -50.0% |
| Other amounts receivable | 41 | €18,814 | €41,567 | +€22,754 | +121% |
| Cash at bank and in hand | 54/58 | €98 | - | -€98 | |
| Total equity and liabilities | 10/49 | €29,839 | €46,507 | +€16,669 | +55.9% |
| Equity | 10/15 | €14,151 | €28,571 | +€14,421 | +102% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,451 | €17,871 | +€14,421 | +418% |
| Amounts payable | 17/49 | €15,688 | €17,936 | +€2,248 | +14.3% |
| Amounts payable within one year | 42/48 | €14,970 | €15,862 | +€892 | +6.0% |
| Financial debts | 43 | - | €685 | +€685 | |
| Credit institutions | 430/8 | - | €685 | +€685 | |
| Trade debts | 44 | €6,834 | €4,895 | -€1,940 | -28.4% |
| Suppliers | 440/4 | €6,834 | €4,895 | -€1,940 | -28.4% |
| Taxes, remuneration and social security | 45 | €8,136 | €10,282 | +€2,146 | +26.4% |
| Taxes | 450/3 | €8,136 | €10,282 | +€2,146 | +26.4% |
| Accrued charges and deferred income | 492/3 | €718 | €2,074 | +€1,356 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €1,181 | +€85 | +7.7% |
| Gross operating margin | 9900 | €4,652 | €12,260 | +€7,608 | +164% |
| Operating profit (loss) | 9901 | €3,556 | €11,079 | +€7,523 | +212% |
| Financial income | 75/76B | €1,147 | €2,043 | +€896 | +78.1% |
| Recurring financial income | 75 | €1,147 | €2,043 | +€896 | +78.1% |
| Financial charges | 65/66B | €188 | €402 | +€215 | +115% |
| Recurring financial charges | 65 | €188 | €402 | +€215 | +115% |
| Profit (loss) for the period before taxes | 9903 | €4,516 | €12,719 | +€8,204 | +182% |
| Income taxes | 67/77 | €2,068 | €4,669 | +€2,601 | +126% |
| Profit (loss) for the period | 9904 | €2,448 | €8,051 | +€5,603 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €2,448 | €8,051 | +€5,603 | +229% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.