CHTIS: 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.
CHTIS
Largest movements
- Tangible fixed assets +€354,310
up €354,310 (+1069.2%), from €33,138 to €387,448
of which Plant, machinery and equipment: +€357,430
- Receivables within one year +€61,133
up €61,133 (+382.6%), from €15,980 to €77,113
of which Other amounts receivable: +€72,690
- Cash -€6,367
down €6,367 (-60.5%), from €10,520 to €4,154
mainly Investment in fixed assets (net) (-€362,830) and Receivables within one year (-€61,133)
- Debts after one year +€300,000
up €300,000 (+600.0%), from €50,000 to €350,000
- Trade debts +€117,463
up €117,463 (+5422.2%), from €2,166 to €119,629
- Tax, wage and social debts -€22,691
down €22,691 (-84.1%), from €26,995 to €4,303
of which Taxes: -€13,758
- Other debts +€18,466
up €18,466 (+467.1%), from €3,953 to €22,419
- Turnover -€74,803
down €74,803 (-62.1%), from €120,391 to €45,588
- Purchases and services -€59,700
down €59,700 (-57.1%), from €104,587 to €44,887
- Gross operating margin -€15,103
down €15,103 (-95.6%), from €15,804 to €701
- Financial income +€8,426
new in 2025: €8,426
- Taxes -€4,140
no longer reported in 2025 (was €4,140)
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.
Cash bridge derived
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 | €90,447 | €500,907 | +€410,460 | +453.8% |
| Fixed assets | 21/28 | €33,138 | €387,448 | +€354,310 | +1069.2% |
| Tangible fixed assets | 22/27 | €33,138 | €387,448 | +€354,310 | +1069.2% |
| Plant, machinery and equipment | 23 | - | €357,430 | +€357,430 | |
| Furniture and vehicles | 24 | €33,138 | €30,018 | -€3,120 | -9.4% |
| Current assets | 29/58 | €57,309 | €113,459 | +€56,150 | +98.0% |
| Amounts receivable within one year | 40/41 | €15,980 | €77,113 | +€61,133 | +382.6% |
| Trade receivables | 40 | €15,980 | €4,423 | -€11,557 | -72.3% |
| Other amounts receivable | 41 | - | €72,690 | +€72,690 | |
| Current investments | 50/53 | €25,868 | €27,061 | +€1,192 | +4.6% |
| Cash at bank and in hand | 54/58 | €10,520 | €4,154 | -€6,367 | -60.5% |
| Deferred charges and accrued income | 490/1 | €4,940 | €5,132 | +€192 | +3.9% |
| Total equity and liabilities | 10/49 | €90,447 | €500,907 | +€410,460 | +453.8% |
| Equity | 10/15 | €4,458 | €4,555 | +€97 | +2.2% |
| Contributions | 10/11 | €4,320 | €4,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138 | €235 | +€97 | +70.6% |
| Amounts payable | 17/49 | €85,989 | €496,352 | +€410,363 | +477.2% |
| Amounts payable after more than one year | 17 | €50,000 | €350,000 | +€300,000 | +600.0% |
| Financial debts | 170/4 | €50,000 | €350,000 | +€300,000 | +600.0% |
| Amounts payable within one year | 42/48 | €33,114 | €146,352 | +€113,238 | +342.0% |
| Trade debts | 44 | €2,166 | €119,629 | +€117,463 | +5422.2% |
| Suppliers | 440/4 | €2,166 | €119,629 | +€117,463 | +5422.2% |
| Taxes, remuneration and social security | 45 | €26,995 | €4,303 | -€22,691 | -84.1% |
| Taxes | 450/3 | €18,061 | €4,303 | -€13,758 | -76.2% |
| Remuneration and social security | 454/9 | €8,934 | - | -€8,934 | |
| Other amounts payable | 47/48 | €3,953 | €22,419 | +€18,466 | +467.1% |
| Accrued charges and deferred income | 492/3 | €2,875 | - | -€2,875 | |
| Turnover | 70 | €120,391 | €45,588 | -€74,803 | -62.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,587 | €44,887 | -€59,700 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,997 | €8,520 | +€1,523 | +21.8% |
| Other operating charges | 640/8 | €475 | €74 | -€401 | -84.4% |
| Gross operating margin | 9900 | €15,804 | €701 | -€15,103 | -95.6% |
| Operating profit (loss) | 9901 | €8,332 | -€7,893 | -€16,225 | |
| Financial income | 75/76B | - | €8,426 | +€8,426 | |
| Recurring financial income | 75 | - | €8,426 | +€8,426 | |
| Financial charges | 65/66B | €4,054 | €436 | -€3,618 | -89.2% |
| Recurring financial charges | 65 | €4,054 | €436 | -€3,618 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €4,278 | €97 | -€4,180 | -97.7% |
| Income taxes | 67/77 | €4,140 | - | -€4,140 | |
| Profit (loss) for the period | 9904 | €138 | €97 | -€41 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138 | €97 | -€41 | -29.4% |
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 12 October 2026 via checked.be.