CHRIBAR: 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.
CHRIBAR
Largest movements
- Cash +€8,688
up €8,688 (+34.4%), from €25,231 to €33,920
mainly Other debts (+€11,612) and Net result for the year (+€8,082)
- Stocks and contracts +€3,550
up €3,550 (+108.7%), from €3,266 to €6,816
- Tangible fixed assets +€3,339
up €3,339 (+22.4%), from €14,878 to €18,218
of which Furniture and vehicles: +€5,085
- Receivables within one year -€719
down €719 (-32.5%), from €2,214 to €1,495
of which Other amounts receivable: -€953
- Other debts +€11,612
up €11,612 (+424.9%), from €2,733 to €14,345
- Reserves +€8,082
up €8,082 (+38.1%), from €21,212 to €29,294
- Tax, wage and social debts -€2,605
down €2,605 (-58.5%), from €4,455 to €1,850
of which Remuneration and social security: -€2,746
- Trade debts -€1,749
down €1,749 (-13.3%), from €13,124 to €11,376
- Gross operating margin +€5,278
up €5,278 (+30.5%), from €17,328 to €22,606
- Depreciation +€3,012
up €3,012 (+86.7%), from €3,474 to €6,486
- Financial charges -€670
down €670 (-15.9%), from €4,212 to €3,543
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 | €46,525 | €61,865 | +€15,340 | +33.0% |
| Fixed assets | 21/28 | €14,878 | €18,218 | +€3,339 | +22.4% |
| Tangible fixed assets | 22/27 | €14,878 | €18,218 | +€3,339 | +22.4% |
| Plant, machinery and equipment | 23 | €7,869 | €4,186 | -€3,682 | -46.8% |
| Furniture and vehicles | 24 | €7,010 | €12,094 | +€5,085 | +72.5% |
| Other tangible fixed assets | 26 | - | €1,937 | +€1,937 | |
| Current assets | 29/58 | €31,646 | €43,647 | +€12,001 | +37.9% |
| Stocks and contracts in progress | 3 | €3,266 | €6,816 | +€3,550 | +108.7% |
| Stocks | 30/36 | €3,266 | €6,816 | +€3,550 | +108.7% |
| Amounts receivable within one year | 40/41 | €2,214 | €1,495 | -€719 | -32.5% |
| Trade receivables | 40 | €789 | €1,023 | +€234 | +29.7% |
| Other amounts receivable | 41 | €1,425 | €472 | -€953 | -66.9% |
| Cash at bank and in hand | 54/58 | €25,231 | €33,920 | +€8,688 | +34.4% |
| Deferred charges and accrued income | 490/1 | €935 | €1,417 | +€482 | +51.6% |
| Total equity and liabilities | 10/49 | €46,525 | €61,865 | +€15,340 | +33.0% |
| Equity | 10/15 | €26,212 | €34,294 | +€8,082 | +30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,212 | €29,294 | +€8,082 | +38.1% |
| Distributable reserves | 133 | €21,212 | €29,294 | +€8,082 | +38.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,312 | €27,571 | +€7,258 | +35.7% |
| Amounts payable within one year | 42/48 | €20,312 | €27,571 | +€7,258 | +35.7% |
| Trade debts | 44 | €13,124 | €11,376 | -€1,749 | -13.3% |
| Suppliers | 440/4 | €13,124 | €11,376 | -€1,749 | -13.3% |
| Taxes, remuneration and social security | 45 | €4,455 | €1,850 | -€2,605 | -58.5% |
| Taxes | 450/3 | €1,709 | €1,850 | +€140 | +8.2% |
| Remuneration and social security | 454/9 | €2,746 | €0 | -€2,746 | -100.0% |
| Other amounts payable | 47/48 | €2,733 | €14,345 | +€11,612 | +424.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,474 | €6,486 | +€3,012 | +86.7% |
| Other operating charges | 640/8 | €2,594 | €2,768 | +€174 | +6.7% |
| Gross operating margin | 9900 | €17,328 | €22,606 | +€5,278 | +30.5% |
| Operating profit (loss) | 9901 | €11,260 | €13,352 | +€2,092 | +18.6% |
| Financial income | 75/76B | €19 | €122 | +€104 | +556.3% |
| Recurring financial income | 75 | €19 | €122 | +€104 | +556.3% |
| Financial charges | 65/66B | €4,212 | €3,543 | -€670 | -15.9% |
| Recurring financial charges | 65 | €4,212 | €3,543 | -€670 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €7,067 | €9,932 | +€2,865 | +40.5% |
| Income taxes | 67/77 | €1,709 | €1,850 | +€140 | +8.2% |
| Profit (loss) for the period | 9904 | €5,358 | €8,082 | +€2,724 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,358 | €8,082 | +€2,724 | +50.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.