CHS Invest: what changed
What changed
CHS Invest
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
€43,688
31-12-2024 · €75,870-€32,182
Equity
€2.8m
31-12-2024 · €2.7m+€43,688
Cash
€91,911
31-12-2024 · €1.1m-€974,696
Balance sheet total
€3.2m
31-12-2024 · €3.2m+€9,826
Largest movements
Assets
- Cash -€974,696
down €974,696 (-91.4%), from €1.1m to €91,911
mainly Current investments (-€949,003) and Receivables within one year (-€123,724)
- Current investments +€949,003
new in 2025: €949,003
- Receivables within one year +€123,724
up €123,724 (+19.0%), from €650,581 to €774,305
of which Other amounts receivable: +€135,086
- Tangible fixed assets -€104,994
down €104,994 (-7.2%), from €1.5m to €1.4m
of which Land and buildings: -€68,209
Equity and liabilities
- Reserves +€43,688
up €43,688 (+1.8%), from €2.4m to €2.4m
of which Distributable reserves: +€43,688
Income statement
- Gross operating margin -€47,390
down €47,390 (-23.5%), from €201,598 to €154,208
- Taxes -€15,714
down €15,714 (-39.5%), from €39,802 to €24,087
- Financial charges -€9,838
down €9,838 (-23.0%), from €42,710 to €32,872
- Financial income -€9,656
down €9,656 (-13.0%), from €74,281 to €64,625
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 31-12-2024
€75,870
Gross operating margin
-€47,390
Depreciation
+€388
Other operating charges
-€1,076
Financial income
-€9,656
Financial charges
+€9,838
Taxes
+€15,714
Result 31-12-2025
€43,688
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€15,175
Investment
-€949,003
Financing
-€10,518
Cash 31-12-2024
€1.1m
From operations (derived)
-€15,175
Net result for the year
+€43,688
Depreciation
+€104,994
Receivables within one year
-€123,724
Deferred charges and accrued income
-€16,790
Trade debts
+€3,841
Tax, wage and social debts
-€3,773
Advances received
-€12,499
Accrued charges and deferred income
-€10,912
Investment (derived)
-€949,003
Current investments
-€949,003
Financing
-€10,518
Debts after one year
-€10,518
Cash 31-12-2025
€91,911
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,218,012 | €3,227,838 | +€9,826 | +0.3% |
| Fixed assets | 21/28 | €1,468,161 | €1,363,166 | -€104,994 | -7.2% |
| Tangible fixed assets | 22/27 | €1,468,161 | €1,363,166 | -€104,994 | -7.2% |
| Land and buildings | 22 | €1,405,973 | €1,337,764 | -€68,209 | -4.9% |
| Plant, machinery and equipment | 23 | €5,516 | €4,585 | -€931 | -16.9% |
| Furniture and vehicles | 24 | €56,672 | €20,817 | -€35,854 | -63.3% |
| Current assets | 29/58 | €1,749,851 | €1,864,672 | +€114,821 | +6.6% |
| Amounts receivable within one year | 40/41 | €650,581 | €774,305 | +€123,724 | +19.0% |
| Trade receivables | 40 | €21,176 | €9,814 | -€11,363 | -53.7% |
| Other amounts receivable | 41 | €629,405 | €764,492 | +€135,086 | +21.5% |
| Current investments | 50/53 | - | €949,003 | +€949,003 | |
| Cash at bank and in hand | 54/58 | €1,066,608 | €91,911 | -€974,696 | -91.4% |
| Deferred charges and accrued income | 490/1 | €32,662 | €49,452 | +€16,790 | +51.4% |
| Total equity and liabilities | 10/49 | €3,218,012 | €3,227,838 | +€9,826 | +0.3% |
| Equity | 10/15 | €2,733,333 | €2,777,020 | +€43,688 | +1.6% |
| Contributions | 10/11 | €312,550 | €312,550 | = | 0.0% |
| Capital | 10 | €312,550 | €312,550 | = | 0.0% |
| Issued capital | 100 | €312,550 | €312,550 | = | 0.0% |
| Reserves | 13 | €2,374,271 | €2,417,959 | +€43,688 | +1.8% |
| Non-distributable reserves | 130/1 | €31,255 | €31,255 | = | 0.0% |
| Legal reserve | 130 | €31,255 | €31,255 | = | 0.0% |
| Distributable reserves | 133 | €2,343,016 | €2,386,704 | +€43,688 | +1.9% |
| Profit (loss) carried forward | 14 | €46,512 | €46,512 | = | 0.0% |
| Amounts payable | 17/49 | €484,679 | €450,818 | -€33,861 | -7.0% |
| Amounts payable after more than one year | 17 | €418,560 | €408,042 | -€10,518 | -2.5% |
| Other amounts payable | 178/9 | €418,560 | €408,042 | -€10,518 | -2.5% |
| Amounts payable within one year | 42/48 | €19,512 | €7,081 | -€12,431 | -63.7% |
| Trade debts | 44 | €1,008 | €4,849 | +€3,841 | +381% |
| Suppliers | 440/4 | €1,008 | €4,849 | +€3,841 | +381% |
| Advances received on contracts in progress | 46 | €12,499 | - | -€12,499 | |
| Taxes, remuneration and social security | 45 | €6,005 | €2,232 | -€3,773 | -62.8% |
| Taxes | 450/3 | €6,005 | €2,232 | -€3,773 | -62.8% |
| Accrued charges and deferred income | 492/3 | €46,607 | €35,695 | -€10,912 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,383 | €104,994 | -€388 | -0.4% |
| Other operating charges | 640/8 | €12,116 | €13,192 | +€1,076 | +8.9% |
| Gross operating margin | 9900 | €201,598 | €154,208 | -€47,390 | -23.5% |
| Operating profit (loss) | 9901 | €84,100 | €36,022 | -€48,078 | -57.2% |
| Financial income | 75/76B | €74,281 | €64,625 | -€9,656 | -13.0% |
| Recurring financial income | 75 | €74,281 | €64,625 | -€9,656 | -13.0% |
| Financial charges | 65/66B | €42,710 | €32,872 | -€9,838 | -23.0% |
| Recurring financial charges | 65 | €42,710 | €32,872 | -€9,838 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €115,671 | €67,775 | -€47,896 | -41.4% |
| Income taxes | 67/77 | €39,802 | €24,087 | -€15,714 | -39.5% |
| Profit (loss) for the period | 9904 | €75,870 | €43,688 | -€32,182 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,870 | €43,688 | -€32,182 | -42.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.