CHRIAN CONSULTING: 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.
CHRIAN CONSULTING
Largest movements
- Cash -€4,179
down €4,179 (-2.5%), from €167,907 to €163,728
mainly Investment in fixed assets (net) (-€10,714) and Contributions, distributions and other (-€1,666)
- Tangible fixed assets +€3,898
up €3,898 (+40.4%), from €9,640 to €13,538
of which Plant, machinery and equipment: +€3,154
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€531
up €531 (+8.4%), from €6,286 to €6,816
- Other operating charges -€462
down €462 (-30.5%), from €1,516 to €1,054
- Gross operating margin -€416
down €416 (-3.3%), from €12,573 to €12,157
- Taxes -€385
down €385 (-23.0%), from €1,671 to €1,287
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 | €179,587 | €179,521 | -€66 | 0.0% |
| Fixed assets | 21/28 | €9,640 | €13,538 | +€3,898 | +40.4% |
| Tangible fixed assets | 22/27 | €9,640 | €13,538 | +€3,898 | +40.4% |
| Plant, machinery and equipment | 23 | €7,804 | €10,958 | +€3,154 | +40.4% |
| Furniture and vehicles | 24 | €1,837 | €2,580 | +€744 | +40.5% |
| Current assets | 29/58 | €169,947 | €165,983 | -€3,964 | -2.3% |
| Amounts receivable within one year | 40/41 | €829 | €1,213 | +€385 | +46.4% |
| Other amounts receivable | 41 | €829 | €1,213 | +€385 | +46.4% |
| Cash at bank and in hand | 54/58 | €167,907 | €163,728 | -€4,179 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,212 | €1,042 | -€170 | -14.0% |
| Total equity and liabilities | 10/49 | €179,587 | €179,521 | -€66 | 0.0% |
| Equity | 10/15 | €174,332 | €174,476 | +€144 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,332 | €69,476 | +€144 | +0.2% |
| Amounts payable | 17/49 | €5,255 | €5,045 | -€211 | -4.0% |
| Amounts payable within one year | 42/48 | €5,255 | €5,045 | -€211 | -4.0% |
| Trade debts | 44 | €517 | €686 | +€169 | +32.6% |
| Suppliers | 440/4 | €517 | €686 | +€169 | +32.6% |
| Taxes, remuneration and social security | 45 | €2,938 | €2,693 | -€245 | -8.3% |
| Taxes | 450/3 | €2,938 | €2,693 | -€245 | -8.3% |
| Other amounts payable | 47/48 | €1,800 | €1,666 | -€134 | -7.4% |
| Non-recurring operating income | 76A | €2,893 | - | -€2,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,286 | €6,816 | +€531 | +8.4% |
| Other operating charges | 640/8 | €1,516 | €1,054 | -€462 | -30.5% |
| Gross operating margin | 9900 | €12,573 | €12,157 | -€416 | -3.3% |
| Operating profit (loss) | 9901 | €4,772 | €4,287 | -€485 | -10.2% |
| Financial charges | 65/66B | €1,166 | €1,190 | +€24 | +2.0% |
| Recurring financial charges | 65 | €1,166 | €1,190 | +€24 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €3,605 | €3,097 | -€508 | -14.1% |
| Income taxes | 67/77 | €1,671 | €1,287 | -€385 | -23.0% |
| Profit (loss) for the period | 9904 | €1,934 | €1,810 | -€124 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,934 | €1,810 | -€124 | -6.4% |
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.