Chriann: 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.
Chriann
Largest movements
- Receivables after one year -€245,435
down €245,435 (-47.7%), from €514,846 to €269,411
- Tangible fixed assets +€54,998
up €54,998 (+17.6%), from €312,409 to €367,407
of which Land and buildings: +€56,156
- Cash +€50,773
up €50,773 (+30.7%), from €165,496 to €216,269
mainly Receivables after one year (+€245,435) and Net result for the year (+€30,687)
- Tax, wage and social debts -€89,097
down €89,097 (-88.4%), from €100,813 to €11,716
- Other debts -€73,000
down €73,000 (-30.4%), from €239,874 to €166,874
- Reserves +€30,687
up €30,687 (+7.3%), from €419,045 to €449,732
of which Distributable reserves: +€30,687
- Gross operating margin -€63,737
down €63,737 (-51.1%), from €124,792 to €61,055
- Taxes -€22,037
down €22,037 (-60.2%), from €36,626 to €14,590
- Depreciation +€3,815
up €3,815 (+57.5%), from €6,637 to €10,452
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 | €1,002,166 | €870,101 | -€132,065 | -13.2% |
| Fixed assets | 21/28 | €312,409 | €367,407 | +€54,998 | +17.6% |
| Tangible fixed assets | 22/27 | €312,409 | €367,407 | +€54,998 | +17.6% |
| Land and buildings | 22 | €308,404 | €364,560 | +€56,156 | +18.2% |
| Plant, machinery and equipment | 23 | €4,004 | €2,847 | -€1,158 | -28.9% |
| Current assets | 29/58 | €689,758 | €502,694 | -€187,063 | -27.1% |
| Amounts receivable after more than one year | 29 | €514,846 | €269,411 | -€245,435 | -47.7% |
| Other amounts receivable | 291 | €514,846 | €269,411 | -€245,435 | -47.7% |
| Amounts receivable within one year | 40/41 | €838 | €1,488 | +€650 | +77.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €838 | €1,488 | +€650 | +77.6% |
| Cash at bank and in hand | 54/58 | €165,496 | €216,269 | +€50,773 | +30.7% |
| Deferred charges and accrued income | 490/1 | €8,578 | €15,527 | +€6,948 | +81.0% |
| Total equity and liabilities | 10/49 | €1,002,166 | €870,101 | -€132,065 | -13.2% |
| Equity | 10/15 | €656,045 | €686,732 | +€30,687 | +4.7% |
| Contributions | 10/11 | €237,000 | €237,000 | = | 0.0% |
| Capital | 10 | €237,000 | €237,000 | = | 0.0% |
| Issued capital | 100 | €237,000 | €237,000 | = | 0.0% |
| Reserves | 13 | €419,045 | €449,732 | +€30,687 | +7.3% |
| Non-distributable reserves | 130/1 | €23,700 | €23,700 | = | 0.0% |
| Legal reserve | 130 | €23,700 | €23,700 | = | 0.0% |
| Distributable reserves | 133 | €395,345 | €426,032 | +€30,687 | +7.8% |
| Amounts payable | 17/49 | €346,122 | €183,369 | -€162,753 | -47.0% |
| Amounts payable within one year | 42/48 | €342,291 | €180,385 | -€161,905 | -47.3% |
| Financial debts | 43 | €12 | €12 | +€0 | +2.6% |
| Credit institutions | 430/8 | €12 | €12 | +€0 | +2.6% |
| Trade debts | 44 | €1,591 | €1,783 | +€192 | +12.1% |
| Suppliers | 440/4 | €1,591 | €1,783 | +€192 | +12.1% |
| Taxes, remuneration and social security | 45 | €100,813 | €11,716 | -€89,097 | -88.4% |
| Taxes | 450/3 | €100,813 | €11,716 | -€89,097 | -88.4% |
| Other amounts payable | 47/48 | €239,874 | €166,874 | -€73,000 | -30.4% |
| Accrued charges and deferred income | 492/3 | €3,831 | €2,984 | -€847 | -22.1% |
| Non-recurring operating income | 76A | €74,827 | €0 | -€74,827 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,637 | €10,452 | +€3,815 | +57.5% |
| Other operating charges | 640/8 | €16,881 | €17,399 | +€518 | +3.1% |
| Gross operating margin | 9900 | €124,792 | €61,055 | -€63,737 | -51.1% |
| Operating profit (loss) | 9901 | €101,274 | €33,204 | -€68,069 | -67.2% |
| Financial income | 75/76B | €13,384 | €12,605 | -€779 | -5.8% |
| Recurring financial income | 75 | €13,384 | €12,605 | -€779 | -5.8% |
| Financial charges | 65/66B | €700 | €532 | -€168 | -23.9% |
| Recurring financial charges | 65 | €700 | €532 | -€168 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €113,957 | €45,277 | -€68,681 | -60.3% |
| Income taxes | 67/77 | €36,626 | €14,590 | -€22,037 | -60.2% |
| Profit (loss) for the period | 9904 | €77,331 | €30,687 | -€46,644 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,331 | €30,687 | -€46,644 | -60.3% |
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 29 September 2026 via checked.be.