CHS Consult: 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 Consult
Largest movements
- Cash -€3,767
down €3,767 (-3.9%), from €96,533 to €92,765
mainly Contributions, distributions and other (-€25,730) and Tax, wage and social debts (-€6,786)
- Receivables within one year +€2,066
up €2,066 (+14.2%), from €14,587 to €16,653
- Reserves -€14,176
down €14,176 (-9.2%), from €154,103 to €139,927
of which Distributable reserves: -€14,176
- Tax, wage and social debts -€6,786
down €6,786 (-27.6%), from €24,555 to €17,770
- Other debts +€6,632
up €6,632 (+9,521%), from €70 to €6,701
- Advances received +€5,566
new in 2025: €5,566
- Trade debts +€3,942
up €3,942 (+698%), from €565 to €4,507
- Other operating charges +€22,554
up €22,554 (+3,224%), from €700 to €23,254
- Taxes -€10,163
down €10,163 (-62.1%), from €16,364 to €6,201
- Gross operating margin -€5,382
down €5,382 (-11.1%), from €48,473 to €43,092
- Depreciation -€1,277
down €1,277 (-39.5%), from €3,232 to €1,955
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 | €185,493 | €181,642 | -€3,851 | -2.1% |
| Fixed assets | 21/28 | €23,606 | €21,793 | -€1,813 | -7.7% |
| Tangible fixed assets | 22/27 | €23,606 | €21,793 | -€1,813 | -7.7% |
| Furniture and vehicles | 24 | €23,606 | €21,793 | -€1,813 | -7.7% |
| Current assets | 29/58 | €161,887 | €159,849 | -€2,038 | -1.3% |
| Amounts receivable within one year | 40/41 | €14,587 | €16,653 | +€2,066 | +14.2% |
| Trade receivables | 40 | €14,587 | €16,653 | +€2,066 | +14.2% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,533 | €92,765 | -€3,767 | -3.9% |
| Deferred charges and accrued income | 490/1 | €768 | €431 | -€337 | -43.9% |
| Total equity and liabilities | 10/49 | €185,493 | €181,642 | -€3,851 | -2.1% |
| Equity | 10/15 | €160,303 | €146,127 | -€14,176 | -8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,103 | €139,927 | -€14,176 | -9.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €152,248 | €138,072 | -€14,176 | -9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,190 | €35,514 | +€10,324 | +41.0% |
| Amounts payable within one year | 42/48 | €25,190 | €35,514 | +€10,324 | +41.0% |
| Financial debts | 43 | - | €970 | +€970 | |
| Other loans | 439 | - | €970 | +€970 | |
| Trade debts | 44 | €565 | €4,507 | +€3,942 | +698% |
| Suppliers | 440/4 | €565 | €4,507 | +€3,942 | +698% |
| Advances received on contracts in progress | 46 | - | €5,566 | +€5,566 | |
| Taxes, remuneration and social security | 45 | €24,555 | €17,770 | -€6,786 | -27.6% |
| Taxes | 450/3 | €24,555 | €17,770 | -€6,786 | -27.6% |
| Other amounts payable | 47/48 | €70 | €6,701 | +€6,632 | +9,521% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €1,955 | -€1,277 | -39.5% |
| Other operating charges | 640/8 | €700 | €23,254 | +€22,554 | +3,224% |
| Gross operating margin | 9900 | €48,473 | €43,092 | -€5,382 | -11.1% |
| Operating profit (loss) | 9901 | €44,542 | €17,883 | -€26,659 | -59.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €165 | €127 | -€38 | -23.2% |
| Recurring financial charges | 65 | €165 | €127 | -€38 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €44,377 | €17,756 | -€26,621 | -60.0% |
| Income taxes | 67/77 | €16,364 | €6,201 | -€10,163 | -62.1% |
| Profit (loss) for the period | 9904 | €28,012 | €11,555 | -€16,458 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,012 | €11,555 | -€16,458 | -58.8% |
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 15 October 2026 via checked.be.