CHVB Conseils: what changed
Two fiscal 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.
CHVB Conseils
Largest movements
- Intangible fixed assets -€80,000
down €80,000 (-11.5%), from €693,260 to €613,260
- Deferred charges and accrued income -€29,427
no longer reported in 2025 (was €29,427)
- Cash +€20,990
up €20,990 (+700.3%), from €2,997 to €23,987
mainly Depreciation (+€93,210) and Net result for the year (+€36,930)
- Tangible fixed assets -€11,531
down €11,531 (-6.0%), from €190,765 to €179,235
of which Plant, machinery and equipment: -€7,015
- Debts after one year -€123,997
down €123,997 (-18.9%), from €655,850 to €531,853
- Profit (loss) carried forward +€25,844
up €25,844 (+219.3%), from €11,785 to €37,629
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Reserves +€11,086
new in 2025: €11,086
- Other debts -€9,984
down €9,984 (-6.6%), from €151,114 to €141,130
- Taxes -€24,998
down €24,998, from €20,000 to -€4,998
- Financial charges -€23,528
down €23,528 (-75.5%), from €31,177 to €7,650
- Gross operating margin -€21,448
down €21,448 (-11.3%), from €189,820 to €168,372
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 | €917,503 | €817,535 | -€99,968 | -10.9% |
| Fixed assets | 21/28 | €885,079 | €793,548 | -€91,531 | -10.3% |
| Intangible fixed assets | 21 | €693,260 | €613,260 | -€80,000 | -11.5% |
| Tangible fixed assets | 22/27 | €190,765 | €179,235 | -€11,531 | -6.0% |
| Land and buildings | 22 | €171,253 | €165,869 | -€5,384 | -3.1% |
| Plant, machinery and equipment | 23 | €19,066 | €12,051 | -€7,015 | -36.8% |
| Furniture and vehicles | 24 | €446 | €1,315 | +€868 | +194.6% |
| Financial fixed assets | 28 | €1,053 | €1,053 | = | 0.0% |
| Current assets | 29/58 | €32,424 | €23,987 | -€8,437 | -26.0% |
| Cash at bank and in hand | 54/58 | €2,997 | €23,987 | +€20,990 | +700.3% |
| Deferred charges and accrued income | 490/1 | €29,427 | - | -€29,427 | |
| Total equity and liabilities | 10/49 | €917,503 | €817,535 | -€99,968 | -10.9% |
| Equity | 10/15 | €24,185 | €48,716 | +€24,530 | +101.4% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | - | €11,086 | +€11,086 | |
| Distributable reserves | 133 | - | €11,086 | +€11,086 | |
| Profit (loss) carried forward | 14 | €11,785 | €37,629 | +€25,844 | +219.3% |
| Amounts payable | 17/49 | €893,317 | €768,820 | -€124,498 | -13.9% |
| Amounts payable after more than one year | 17 | €655,850 | €531,853 | -€123,997 | -18.9% |
| Financial debts | 170/4 | €655,850 | €531,853 | -€123,997 | -18.9% |
| Amounts payable within one year | 42/48 | €237,467 | €236,967 | -€501 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €77,114 | €84,539 | +€7,425 | +9.6% |
| Trade debts | 44 | €4,691 | €6,045 | +€1,354 | +28.9% |
| Suppliers | 440/4 | €4,691 | €6,045 | +€1,354 | +28.9% |
| Taxes, remuneration and social security | 45 | €4,548 | €5,252 | +€704 | +15.5% |
| Remuneration and social security | 454/9 | €4,548 | €5,252 | +€704 | +15.5% |
| Other amounts payable | 47/48 | €151,114 | €141,130 | -€9,984 | -6.6% |
| Remuneration, social security and pensions | 62 | €32,793 | €32,174 | -€619 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,647 | €93,210 | +€563 | +0.6% |
| Other operating charges | 640/8 | €2,117 | €3,413 | +€1,296 | +61.2% |
| Gross operating margin | 9900 | €189,820 | €168,372 | -€21,448 | -11.3% |
| Operating profit (loss) | 9901 | €62,264 | €39,575 | -€22,688 | -36.4% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €31,177 | €7,650 | -€23,528 | -75.5% |
| Recurring financial charges | 65 | €31,177 | €7,650 | -€23,528 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €31,086 | €31,932 | +€846 | +2.7% |
| Income taxes | 67/77 | €20,000 | -€4,998 | -€24,998 | |
| Profit (loss) for the period | 9904 | €11,086 | €36,930 | +€25,844 | +233.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,086 | €36,930 | +€25,844 | +233.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.