CHS CLOUD: 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.
CHS CLOUD
Largest movements
- Receivables within one year +€5,213
up €5,213 (+88.7%), from €5,876 to €11,089
of which Trade receivables: +€6,925
- Tangible fixed assets -€4,620
down €4,620 (-26.8%), from €17,230 to €12,609
of which Leasing and similar rights: -€4,416
- Cash +€2,607
up €2,607 (+16.0%), from €16,334 to €18,941
mainly Net result for the year (+€5,739) and Depreciation (+€4,620)
- Debts after one year -€4,198
down €4,198 (-32.1%), from €13,077 to €8,879
- Tax, wage and social debts +€3,100
new in 2025: €3,100
- Other debts +€2,994
up €2,994 (+99.3%), from €3,017 to €6,011
- Trade debts +€971
up €971 (+141%), from €687 to €1,657
- Current portion of long-term debt +€777
up €777 (+26.0%), from €2,990 to €3,768
- Gross operating margin +€7,177
up €7,177 (+124%), from €5,790 to €12,967
- Depreciation +€3,678
up €3,678 (+391%), from €942 to €4,620
- Financial charges +€833
up €833 (+161%), from €518 to €1,351
- Financial income +€555
up €555 (+482%), from €115 to €671
- Taxes +€482
up €482 (+46.1%), from €1,046 to €1,528
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 | €40,611 | €43,459 | +€2,848 | +7.0% |
| Fixed assets | 21/28 | €17,230 | €12,609 | -€4,620 | -26.8% |
| Tangible fixed assets | 22/27 | €17,230 | €12,609 | -€4,620 | -26.8% |
| Furniture and vehicles | 24 | €229 | €25 | -€204 | -89.2% |
| Leasing and similar rights | 25 | €17,001 | €12,585 | -€4,416 | -26.0% |
| Current assets | 29/58 | €23,382 | €30,850 | +€7,468 | +31.9% |
| Amounts receivable within one year | 40/41 | €5,876 | €11,089 | +€5,213 | +88.7% |
| Trade receivables | 40 | €4,164 | €11,089 | +€6,925 | +166% |
| Other amounts receivable | 41 | €1,712 | - | -€1,712 | |
| Cash at bank and in hand | 54/58 | €16,334 | €18,941 | +€2,607 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,172 | €820 | -€352 | -30.0% |
| Total equity and liabilities | 10/49 | €40,611 | €43,459 | +€2,848 | +7.0% |
| Equity | 10/15 | €20,841 | €20,045 | -€796 | -3.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,658 | €15,658 | = | 0.0% |
| Distributable reserves | 133 | €15,658 | €15,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133 | - | -€133 | |
| Investment grants | 15 | €2,550 | €1,888 | -€662 | -26.0% |
| Amounts payable | 17/49 | €19,770 | €23,414 | +€3,643 | +18.4% |
| Amounts payable after more than one year | 17 | €13,077 | €8,879 | -€4,198 | -32.1% |
| Financial debts | 170/4 | €13,077 | €8,879 | -€4,198 | -32.1% |
| Amounts payable within one year | 42/48 | €6,694 | €14,535 | +€7,842 | +117% |
| Current portion of amounts payable after more than one year | 42 | €2,990 | €3,768 | +€777 | +26.0% |
| Trade debts | 44 | €687 | €1,657 | +€971 | +141% |
| Suppliers | 440/4 | €687 | €1,657 | +€971 | +141% |
| Taxes, remuneration and social security | 45 | - | €3,100 | +€3,100 | |
| Taxes | 450/3 | - | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €3,017 | €6,011 | +€2,994 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €4,620 | +€3,678 | +391% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,790 | €12,967 | +€7,177 | +124% |
| Operating profit (loss) | 9901 | €4,461 | €7,948 | +€3,486 | +78.1% |
| Financial income | 75/76B | €115 | €671 | +€555 | +482% |
| Recurring financial income | 75 | €115 | €671 | +€555 | +482% |
| Financial charges | 65/66B | €518 | €1,351 | +€833 | +161% |
| Recurring financial charges | 65 | €518 | €1,351 | +€833 | +161% |
| Profit (loss) for the period before taxes | 9903 | €4,058 | €7,267 | +€3,209 | +79.1% |
| Income taxes | 67/77 | €1,046 | €1,528 | +€482 | +46.1% |
| Profit (loss) for the period | 9904 | €3,012 | €5,739 | +€2,727 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,012 | €5,739 | +€2,727 | +90.5% |
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 15 October 2026 via checked.be.