CH CONSULT: 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.
CH CONSULT
Largest movements
- Cash +€27,982
up €27,982 (+113.9%), from €24,576 to €52,558
mainly Net result for the year (+€16,069) and Depreciation (+€7,567)
- Tangible fixed assets -€6,186
down €6,186 (-31.8%), from €19,436 to €13,250
of which Furniture and vehicles: -€5,972
- Reserves +€16,050
up €16,050 (+17.8%), from €90,335 to €106,385
- Tax, wage and social debts +€5,245
up €5,245 (+175.3%), from €2,992 to €8,237
- Turnover +€17,645
up €17,645 (+12.0%), from €146,755 to €164,400
- Purchases and services -€10,681
down €10,681 (-6.5%), from €163,658 to €152,977
- Gross operating margin +€6,491
up €6,491 (+27.4%), from €23,654 to €30,144
- Taxes +€2,022
up €2,022 (+42.6%), from €4,745 to €6,767
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 | €134,850 | €155,907 | +€21,057 | +15.6% |
| Fixed assets | 21/28 | €19,476 | €13,290 | -€6,186 | -31.8% |
| Tangible fixed assets | 22/27 | €19,436 | €13,250 | -€6,186 | -31.8% |
| Plant, machinery and equipment | 23 | €4,009 | €3,795 | -€214 | -5.3% |
| Furniture and vehicles | 24 | €15,426 | €9,454 | -€5,972 | -38.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €115,374 | €142,617 | +€27,243 | +23.6% |
| Amounts receivable within one year | 40/41 | €36,472 | €35,918 | -€554 | -1.5% |
| Trade receivables | 40 | €35,983 | €34,794 | -€1,189 | -3.3% |
| Other amounts receivable | 41 | €489 | €1,125 | +€635 | +129.8% |
| Current investments | 50/53 | €50,548 | €51,486 | +€938 | +1.9% |
| Cash at bank and in hand | 54/58 | €24,576 | €52,558 | +€27,982 | +113.9% |
| Deferred charges and accrued income | 490/1 | €3,778 | €2,655 | -€1,123 | -29.7% |
| Total equity and liabilities | 10/49 | €134,850 | €155,907 | +€21,057 | +15.6% |
| Equity | 10/15 | €124,728 | €140,797 | +€16,069 | +12.9% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Contributions outside capital | 11 | €23,000 | €23,000 | = | 0.0% |
| Other | 1109/19 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €90,335 | €106,385 | +€16,050 | +17.8% |
| Distributable reserves | 133 | €90,335 | €106,385 | +€16,050 | +17.8% |
| Profit (loss) carried forward | 14 | €11,393 | €11,412 | +€19 | +0.2% |
| Amounts payable | 17/49 | €10,123 | €15,110 | +€4,988 | +49.3% |
| Amounts payable within one year | 42/48 | €10,123 | €15,110 | +€4,988 | +49.3% |
| Trade debts | 44 | €2,040 | €1,036 | -€1,004 | -49.2% |
| Suppliers | 440/4 | €2,040 | €1,036 | -€1,004 | -49.2% |
| Taxes, remuneration and social security | 45 | €2,992 | €8,237 | +€5,245 | +175.3% |
| Taxes | 450/3 | €2,992 | €8,237 | +€5,245 | +175.3% |
| Other amounts payable | 47/48 | €5,090 | €5,837 | +€747 | +14.7% |
| Turnover | 70 | €146,755 | €164,400 | +€17,645 | +12.0% |
| Non-recurring operating income | 76A | €16,617 | - | -€16,617 | |
| Goods, raw materials, services and sundry goods | 60/61 | €163,658 | €152,977 | -€10,681 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €7,567 | +€111 | +1.5% |
| Other operating charges | 640/8 | €1,365 | €790 | -€575 | -42.1% |
| Non-recurring operating charges | 66A | €719 | - | -€719 | |
| Gross operating margin | 9900 | €23,654 | €30,144 | +€6,491 | +27.4% |
| Operating profit (loss) | 9901 | €14,114 | €21,788 | +€7,673 | +54.4% |
| Financial income | 75/76B | €1,317 | €1,156 | -€161 | -12.2% |
| Recurring financial income | 75 | €1,317 | €1,156 | -€161 | -12.2% |
| Financial charges | 65/66B | €138 | €108 | -€30 | -21.8% |
| Recurring financial charges | 65 | €138 | €108 | -€30 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €15,293 | €22,836 | +€7,543 | +49.3% |
| Income taxes | 67/77 | €4,745 | €6,767 | +€2,022 | +42.6% |
| Profit (loss) for the period | 9904 | €10,548 | €16,069 | +€5,521 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,548 | €16,069 | +€5,521 | +52.3% |
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 11 October 2026 via checked.be.