CHU: 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.
CHU
Largest movements
- Tangible fixed assets -€34,907
down €34,907 (-9.0%), from €389,156 to €354,249
- Cash +€28,257
up €28,257 (+51.8%), from €54,511 to €82,768
mainly Depreciation (+€35,619) and Net result for the year (+€10,798)
- Debts after one year -€19,187
down €19,187 (-4.3%), from €448,416 to €429,228
- Profit (loss) carried forward +€10,798
up €10,798 (+15.2%), from -€71,154 to -€60,356
- Gross operating margin +€16,010
up €16,010 (+35.2%), from €45,433 to €61,442
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 | €446,093 | €438,665 | -€7,427 | -1.7% |
| Fixed assets | 21/28 | €389,156 | €354,249 | -€34,907 | -9.0% |
| Tangible fixed assets | 22/27 | €389,156 | €354,249 | -€34,907 | -9.0% |
| Land and buildings | 22 | €345,548 | €328,657 | -€16,891 | -4.9% |
| Plant, machinery and equipment | 23 | €19,835 | €9,159 | -€10,676 | -53.8% |
| Furniture and vehicles | 24 | €23,774 | €16,433 | -€7,341 | -30.9% |
| Current assets | 29/58 | €56,936 | €84,416 | +€27,480 | +48.3% |
| Stocks and contracts in progress | 3 | €364 | - | -€364 | |
| Stocks | 30/36 | €364 | - | -€364 | |
| Amounts receivable within one year | 40/41 | €470 | - | -€470 | |
| Trade receivables | 40 | €264 | - | -€264 | |
| Other amounts receivable | 41 | €206 | - | -€206 | |
| Cash at bank and in hand | 54/58 | €54,511 | €82,768 | +€28,257 | +51.8% |
| Deferred charges and accrued income | 490/1 | €1,593 | €1,649 | +€56 | +3.5% |
| Total equity and liabilities | 10/49 | €446,093 | €438,665 | -€7,427 | -1.7% |
| Equity | 10/15 | -€21,154 | -€10,356 | +€10,798 | +51.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,154 | -€60,356 | +€10,798 | +15.2% |
| Amounts payable | 17/49 | €467,246 | €449,021 | -€18,225 | -3.9% |
| Amounts payable after more than one year | 17 | €448,416 | €429,228 | -€19,187 | -4.3% |
| Financial debts | 170/4 | €448,416 | €429,228 | -€19,187 | -4.3% |
| Amounts payable within one year | 42/48 | €18,159 | €19,349 | +€1,190 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €14,729 | €15,187 | +€459 | +3.1% |
| Trade debts | 44 | €2,277 | €1,051 | -€1,226 | -53.8% |
| Suppliers | 440/4 | €2,277 | €1,051 | -€1,226 | -53.8% |
| Taxes, remuneration and social security | 45 | €1,039 | €3,027 | +€1,988 | +191% |
| Taxes | 450/3 | €1,039 | €3,027 | +€1,988 | +191% |
| Other amounts payable | 47/48 | €115 | €84 | -€31 | -27.3% |
| Accrued charges and deferred income | 492/3 | €671 | €444 | -€227 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,214 | €35,619 | -€595 | -1.6% |
| Other operating charges | 640/8 | €8,584 | €8,747 | +€163 | +1.9% |
| Gross operating margin | 9900 | €45,433 | €61,442 | +€16,010 | +35.2% |
| Operating profit (loss) | 9901 | €635 | €17,076 | +€16,442 | +2,590% |
| Financial income | 75/76B | €167 | - | -€167 | |
| Recurring financial income | 75 | €167 | - | -€167 | |
| Financial charges | 65/66B | €6,251 | €5,826 | -€424 | -6.8% |
| Recurring financial charges | 65 | €6,251 | €5,826 | -€424 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,449 | €11,250 | +€16,699 | |
| Income taxes | 67/77 | €439 | €452 | +€14 | +3.1% |
| Profit (loss) for the period | 9904 | -€5,888 | €10,798 | +€16,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,888 | €10,798 | +€16,685 |
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 17 October 2026 via checked.be.