ChVB Consulting: 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 Consulting
Largest movements
- Receivables within one year +€2,470
up €2,470 (+14047.3%), from €18 to €2,487
- Tangible fixed assets -€2,039
no longer reported in 2025 (was €2,039)
of which Plant, machinery and equipment: -€1,729
- Cash -€1,285
down €1,285 (-89.5%), from €1,435 to €150
mainly Other debts (-€33,729) and Current portion of long-term debt (-€3,317)
- Profit (loss) carried forward +€37,533
up €37,533, from -€1,125 to €36,408
- Other debts -€33,729
no longer reported in 2025 (was €33,729)
- Current portion of long-term debt -€3,317
no longer reported in 2025 (was €3,317)
- Tax, wage and social debts -€743
no longer reported in 2025 (was €743)
- Trade debts -€599
no longer reported in 2025 (was €599)
- Gross operating margin +€15,300
up €15,300 (+46.9%), from €32,649 to €47,949
- Depreciation -€1,677
no longer reported in 2025 (was €1,677)
- Financial charges +€1,311
up €1,311 (+44.7%), from €2,935 to €4,245
- Other operating charges -€1,113
down €1,113 (-75.4%), from €1,477 to €364
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 | €49,662 | €48,808 | -€854 | -1.7% |
| Fixed assets | 21/28 | €48,210 | €46,171 | -€2,039 | -4.2% |
| Tangible fixed assets | 22/27 | €2,039 | - | -€2,039 | |
| Plant, machinery and equipment | 23 | €1,729 | - | -€1,729 | |
| Furniture and vehicles | 24 | €310 | - | -€310 | |
| Financial fixed assets | 28 | €46,171 | €46,171 | = | 0.0% |
| Current assets | 29/58 | €1,453 | €2,637 | +€1,185 | +81.6% |
| Amounts receivable within one year | 40/41 | €18 | €2,487 | +€2,470 | +14047.3% |
| Other amounts receivable | 41 | €18 | €2,487 | +€2,470 | +14047.3% |
| Cash at bank and in hand | 54/58 | €1,435 | €150 | -€1,285 | -89.5% |
| Total equity and liabilities | 10/49 | €49,662 | €48,808 | -€854 | -1.7% |
| Equity | 10/15 | €11,275 | €48,808 | +€37,533 | +332.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,125 | €36,408 | +€37,533 | |
| Amounts payable | 17/49 | €38,387 | - | -€38,387 | |
| Amounts payable within one year | 42/48 | €38,387 | - | -€38,387 | |
| Current portion of amounts payable after more than one year | 42 | €3,317 | - | -€3,317 | |
| Trade debts | 44 | €599 | - | -€599 | |
| Suppliers | 440/4 | €599 | - | -€599 | |
| Taxes, remuneration and social security | 45 | €743 | - | -€743 | |
| Taxes | 450/3 | €743 | - | -€743 | |
| Other amounts payable | 47/48 | €33,729 | - | -€33,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | - | -€1,677 | |
| Other operating charges | 640/8 | €1,477 | €364 | -€1,113 | -75.4% |
| Gross operating margin | 9900 | €32,649 | €47,949 | +€15,300 | +46.9% |
| Operating profit (loss) | 9901 | €29,496 | €47,585 | +€18,090 | +61.3% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €2,935 | €4,245 | +€1,311 | +44.7% |
| Recurring financial charges | 65 | €2,935 | €4,245 | +€1,311 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €26,561 | €43,415 | +€16,854 | +63.5% |
| Income taxes | 67/77 | €6,133 | €5,882 | -€251 | -4.1% |
| Profit (loss) for the period | 9904 | €20,428 | €37,533 | +€17,105 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,428 | €37,533 | +€17,105 | +83.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.