CHRIBRO 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.
CHRIBRO Consulting
Largest movements
- Receivables within one year +€6,026
up €6,026 (+16.4%), from €36,740 to €42,767
of which Other amounts receivable: +€4,366
- Tangible fixed assets -€3,719
down €3,719 (-43.7%), from €8,505 to €4,786
of which Plant, machinery and equipment: -€3,146
- Cash -€1,985
down €1,985 (-81.8%), from €2,426 to €440
mainly Receivables within one year (-€6,026) and Current portion of long-term debt (-€5,999)
- Current portion of long-term debt -€5,999
down €5,999 (-45.6%), from €13,146 to €7,146
- Tax, wage and social debts +€5,517
up €5,517 (+82.0%), from €6,730 to €12,247
of which Taxes: +€5,846
- Profit (loss) carried forward -€5,316
down €5,316 (-53.4%), from €9,960 to €4,644
- Short-term financial debts +€4,224
up €4,224 (+144%), from €2,929 to €7,153
- Trade debts +€3,007
up €3,007 (+76.4%), from €3,936 to €6,943
- Financial charges +€5,483
up €5,483 (+274%), from €2,002 to €7,486
- Gross operating margin +€1,007
up €1,007 (+9.2%), from €10,956 to €11,963
- Depreciation -€805
down €805 (-14.6%), from €5,527 to €4,722
- Staff costs -€758
down €758 (-76.1%), from €996 to €239
- Taxes -€567
down €567 (-12.8%), from €4,444 to €3,877
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 | €108,034 | €108,730 | +€697 | +0.6% |
| Fixed assets | 21/28 | €8,505 | €4,786 | -€3,719 | -43.7% |
| Tangible fixed assets | 22/27 | €8,505 | €4,786 | -€3,719 | -43.7% |
| Land and buildings | 22 | €78 | - | -€78 | |
| Plant, machinery and equipment | 23 | €7,684 | €4,538 | -€3,146 | -40.9% |
| Furniture and vehicles | 24 | €744 | €248 | -€496 | -66.7% |
| Current assets | 29/58 | €99,528 | €103,944 | +€4,416 | +4.4% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,740 | €42,767 | +€6,026 | +16.4% |
| Trade receivables | 40 | €28,086 | €29,746 | +€1,660 | +5.9% |
| Other amounts receivable | 41 | €8,654 | €13,021 | +€4,366 | +50.5% |
| Cash at bank and in hand | 54/58 | €2,426 | €440 | -€1,985 | -81.8% |
| Deferred charges and accrued income | 490/1 | €362 | €737 | +€375 | +103% |
| Total equity and liabilities | 10/49 | €108,034 | €108,730 | +€697 | +0.6% |
| Equity | 10/15 | €79,661 | €74,345 | -€5,316 | -6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,501 | €63,501 | = | 0.0% |
| Distributable reserves | 133 | €63,501 | €63,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,960 | €4,644 | -€5,316 | -53.4% |
| Amounts payable | 17/49 | €28,373 | €34,386 | +€6,013 | +21.2% |
| Amounts payable after more than one year | 17 | €1,633 | - | -€1,633 | |
| Financial debts | 170/4 | €1,633 | - | -€1,633 | |
| Amounts payable within one year | 42/48 | €26,740 | €33,489 | +€6,749 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €13,146 | €7,146 | -€5,999 | -45.6% |
| Financial debts | 43 | €2,929 | €7,153 | +€4,224 | +144% |
| Credit institutions | 430/8 | €2,929 | €7,153 | +€4,224 | +144% |
| Trade debts | 44 | €3,936 | €6,943 | +€3,007 | +76.4% |
| Suppliers | 440/4 | €3,936 | €6,943 | +€3,007 | +76.4% |
| Taxes, remuneration and social security | 45 | €6,730 | €12,247 | +€5,517 | +82.0% |
| Taxes | 450/3 | €6,401 | €12,247 | +€5,846 | +91.3% |
| Remuneration and social security | 454/9 | €329 | - | -€329 | |
| Accrued charges and deferred income | 492/3 | - | €896 | +€896 | |
| Remuneration, social security and pensions | 62 | €996 | €239 | -€758 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €4,722 | -€805 | -14.6% |
| Other operating charges | 640/8 | €936 | €956 | +€20 | +2.1% |
| Gross operating margin | 9900 | €10,956 | €11,963 | +€1,007 | +9.2% |
| Operating profit (loss) | 9901 | €3,496 | €6,046 | +€2,550 | +72.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -6.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -6.3% |
| Financial charges | 65/66B | €2,002 | €7,486 | +€5,483 | +274% |
| Recurring financial charges | 65 | €2,002 | €7,486 | +€5,483 | +274% |
| Profit (loss) for the period before taxes | 9903 | €1,494 | -€1,439 | -€2,933 | |
| Income taxes | 67/77 | €4,444 | €3,877 | -€567 | -12.8% |
| Profit (loss) for the period | 9904 | -€2,950 | -€5,316 | -€2,366 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,950 | -€5,316 | -€2,366 | -80.2% |
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 17 October 2026 via checked.be.