CHRIBO-VESTA: 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.
CHRIBO-VESTA
Largest movements
- Receivables after one year -€71,673
down €71,673 (-71.7%), from €100,000 to €28,327
- Cash +€59,550
up €59,550 (+2,604%), from €2,286 to €61,836
mainly Net result for the year (+€202,619) and Receivables after one year (+€71,673)
- Tangible fixed assets -€14,579
down €14,579 (-4.3%), from €341,162 to €326,583
of which Land and buildings: -€10,644
- Reserves +€127,174
up €127,174 (+45.7%), from €278,488 to €405,662
- Other debts -€57,659
down €57,659 (-63.7%), from €90,457 to €32,798
- Short-term financial debts -€48,750
no longer reported in 2025 (was €48,750)
- Tax, wage and social debts -€37,081
down €37,081 (-55.3%), from €67,082 to €30,001
of which Remuneration and social security: -€20,963
- Debts after one year -€24,778
down €24,778 (-25.8%), from €96,195 to €71,417
- Staff costs -€255,816
down €255,816, from €242,371 to -€13,445
- Other operating charges +€69,131
up €69,131 (+2,427%), from €2,849 to €71,979
- Taxes +€53,141
up €53,141 (+461%), from €11,531 to €64,673
- Gross operating margin +€43,694
up €43,694 (+14.5%), from €300,633 to €344,327
- Financial charges -€3,770
down €3,770 (-20.4%), from €18,492 to €14,722
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.
Derived cash bridge
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 | €648,862 | €615,081 | -€33,781 | -5.2% |
| Fixed assets | 21/28 | €341,162 | €326,583 | -€14,579 | -4.3% |
| Tangible fixed assets | 22/27 | €341,162 | €326,583 | -€14,579 | -4.3% |
| Land and buildings | 22 | €331,747 | €321,103 | -€10,644 | -3.2% |
| Plant, machinery and equipment | 23 | €9,415 | €5,480 | -€3,935 | -41.8% |
| Current assets | 29/58 | €307,700 | €288,498 | -€19,202 | -6.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €28,327 | -€71,673 | -71.7% |
| Other amounts receivable | 291 | €100,000 | €28,327 | -€71,673 | -71.7% |
| Amounts receivable within one year | 40/41 | €203,817 | €198,335 | -€5,483 | -2.7% |
| Trade receivables | 40 | €56,344 | €34,808 | -€21,535 | -38.2% |
| Other amounts receivable | 41 | €147,474 | €163,526 | +€16,053 | +10.9% |
| Cash at bank and in hand | 54/58 | €2,286 | €61,836 | +€59,550 | +2,604% |
| Deferred charges and accrued income | 490/1 | €1,596 | - | -€1,596 | |
| Total equity and liabilities | 10/49 | €648,862 | €615,081 | -€33,781 | -5.2% |
| Equity | 10/15 | €309,738 | €436,912 | +€127,174 | +41.1% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €278,488 | €405,662 | +€127,174 | +45.7% |
| Distributable reserves | 133 | €278,488 | €405,662 | +€127,174 | +45.7% |
| Amounts payable | 17/49 | €339,124 | €178,169 | -€160,955 | -47.5% |
| Amounts payable after more than one year | 17 | €96,195 | €71,417 | -€24,778 | -25.8% |
| Financial debts | 170/4 | €96,195 | €71,417 | -€24,778 | -25.8% |
| Amounts payable within one year | 42/48 | €242,929 | €105,221 | -€137,708 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €24,679 | €24,778 | +€99 | +0.4% |
| Financial debts | 43 | €48,750 | - | -€48,750 | |
| Credit institutions | 430/8 | €48,750 | - | -€48,750 | |
| Trade debts | 44 | €11,961 | €17,644 | +€5,683 | +47.5% |
| Suppliers | 440/4 | €11,961 | €17,644 | +€5,683 | +47.5% |
| Taxes, remuneration and social security | 45 | €67,082 | €30,001 | -€37,081 | -55.3% |
| Taxes | 450/3 | €38,059 | €21,940 | -€16,119 | -42.4% |
| Remuneration and social security | 454/9 | €29,023 | €8,061 | -€20,963 | -72.2% |
| Other amounts payable | 47/48 | €90,457 | €32,798 | -€57,659 | -63.7% |
| Accrued charges and deferred income | 492/3 | - | €1,531 | +€1,531 | |
| Remuneration, social security and pensions | 62 | €242,371 | -€13,445 | -€255,816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,041 | €14,579 | -€462 | -3.1% |
| Other operating charges | 640/8 | €2,849 | €71,979 | +€69,131 | +2,427% |
| Gross operating margin | 9900 | €300,633 | €344,327 | +€43,694 | +14.5% |
| Operating profit (loss) | 9901 | €40,373 | €271,213 | +€230,840 | +572% |
| Financial income | 75/76B | €11,484 | €10,801 | -€683 | -6.0% |
| Recurring financial income | 75 | €11,484 | €10,801 | -€683 | -6.0% |
| Financial charges | 65/66B | €18,492 | €14,722 | -€3,770 | -20.4% |
| Recurring financial charges | 65 | €18,492 | €14,722 | -€3,770 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €33,365 | €267,292 | +€233,927 | +701% |
| Income taxes | 67/77 | €11,531 | €64,673 | +€53,141 | +461% |
| Profit (loss) for the period | 9904 | €21,833 | €202,619 | +€180,786 | +828% |
| Profit (loss) for the period to be appropriated | 9905 | €21,833 | €202,619 | +€180,786 | +828% |
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 25 October 2026 via checked.be.