CHS Invest: 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 Invest
Largest movements
- Cash +€7,473
up €7,473 (+13.5%), from €55,469 to €62,942
mainly Net result for the year (+€21,038) and Tax, wage and social debts (+€1,478)
- Tangible fixed assets -€857
down €857 (-42.9%), from €1,998 to €1,141
of which Plant, machinery and equipment: -€548
- Reserves +€6,752
up €6,752 (+21.4%), from €31,506 to €38,259
of which Distributable reserves: +€6,752
- Other debts -€1,714
down €1,714 (-28.6%), from €6,000 to €4,286
- Tax, wage and social debts +€1,478
up €1,478 (+249%), from €594 to €2,073
- Taxes +€1,632
up €1,632 (+275%), from €594 to €2,226
- Gross operating margin +€409
up €409 (+1.6%), from €25,172 to €25,581
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 | €57,567 | €64,083 | +€6,516 | +11.3% |
| Fixed assets | 21/28 | €1,998 | €1,141 | -€857 | -42.9% |
| Tangible fixed assets | 22/27 | €1,998 | €1,141 | -€857 | -42.9% |
| Land and buildings | 22 | €355 | €45 | -€309 | -87.2% |
| Plant, machinery and equipment | 23 | €1,643 | €1,095 | -€548 | -33.3% |
| Current assets | 29/58 | €55,569 | €62,942 | +€7,373 | +13.3% |
| Amounts receivable within one year | 40/41 | €100 | €0 | -€100 | -100% |
| Other amounts receivable | 41 | €100 | €0 | -€100 | -100% |
| Cash at bank and in hand | 54/58 | €55,469 | €62,942 | +€7,473 | +13.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €57,567 | €64,083 | +€6,516 | +11.3% |
| Equity | 10/15 | €50,098 | €56,851 | +€6,752 | +13.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,506 | €38,259 | +€6,752 | +21.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €29,647 | €36,399 | +€6,752 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,468 | €7,232 | -€236 | -3.2% |
| Amounts payable within one year | 42/48 | €6,594 | €6,358 | -€236 | -3.6% |
| Taxes, remuneration and social security | 45 | €594 | €2,073 | +€1,478 | +249% |
| Taxes | 450/3 | €594 | €2,073 | +€1,478 | +249% |
| Other amounts payable | 47/48 | €6,000 | €4,286 | -€1,714 | -28.6% |
| Accrued charges and deferred income | 492/3 | €874 | €874 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €857 | +€14 | +1.6% |
| Other operating charges | 640/8 | €1,892 | €1,926 | +€35 | +1.8% |
| Gross operating margin | 9900 | €25,172 | €25,581 | +€409 | +1.6% |
| Operating profit (loss) | 9901 | €22,438 | €22,798 | +€360 | +1.6% |
| Financial income | 75/76B | €335 | €513 | +€178 | +53.2% |
| Recurring financial income | 75 | €335 | €513 | +€178 | +53.2% |
| Financial charges | 65/66B | €54 | €46 | -€8 | -14.6% |
| Recurring financial charges | 65 | €54 | €46 | -€8 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €22,718 | €23,264 | +€546 | +2.4% |
| Income taxes | 67/77 | €594 | €2,226 | +€1,632 | +275% |
| Profit (loss) for the period | 9904 | €22,124 | €21,038 | -€1,086 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,124 | €21,038 | -€1,086 | -4.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.