CHRICHAR: 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.
CHRICHAR
Largest movements
- Stocks and contracts -€1,561
down €1,561 (-13.5%), from €11,549 to €9,987
- Receivables within one year +€813
up €813 (+937.2%), from €87 to €899
of which Trade receivables: +€813
- Cash -€629
down €629 (-81.2%), from €775 to €146
mainly Net result for the year (-€2,435) and Receivables within one year (-€813)
- Tangible fixed assets -€511
down €511 (-34.1%), from €1,499 to €988
- Profit (loss) carried forward -€2,435
down €2,435 (-40.3%), from -€6,044 to -€8,480
- Trade debts +€555
up €555 (+859.1%), from €65 to €619
- Gross operating margin -€1,222
down €1,222 (-3808.9%), from -€32 to -€1,254
- Other operating charges +€541
up €541 (+429.5%), from €126 to €667
- Financial charges -€135
down €135 (-98.0%), from €138 to €3
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 | €13,909 | €12,020 | -€1,890 | -13.6% |
| Fixed assets | 21/28 | €1,499 | €988 | -€511 | -34.1% |
| Tangible fixed assets | 22/27 | €1,499 | €988 | -€511 | -34.1% |
| Plant, machinery and equipment | 23 | €1,499 | €988 | -€511 | -34.1% |
| Current assets | 29/58 | €12,410 | €11,032 | -€1,378 | -11.1% |
| Stocks and contracts in progress | 3 | €11,549 | €9,987 | -€1,561 | -13.5% |
| Stocks | 30/36 | €11,549 | €9,987 | -€1,561 | -13.5% |
| Amounts receivable within one year | 40/41 | €87 | €899 | +€813 | +937.2% |
| Trade receivables | 40 | €86 | €899 | +€813 | +944.0% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €775 | €146 | -€629 | -81.2% |
| Total equity and liabilities | 10/49 | €13,909 | €12,020 | -€1,890 | -13.6% |
| Equity | 10/15 | €3,956 | €1,520 | -€2,435 | -61.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,044 | -€8,480 | -€2,435 | -40.3% |
| Amounts payable | 17/49 | €9,954 | €10,499 | +€546 | +5.5% |
| Amounts payable within one year | 42/48 | €9,954 | €10,499 | +€546 | +5.5% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €65 | €619 | +€555 | +859.1% |
| Suppliers | 440/4 | €65 | €619 | +€555 | +859.1% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Other amounts payable | 47/48 | €9,873 | €9,873 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €511 | €511 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €667 | +€541 | +429.5% |
| Gross operating margin | 9900 | -€32 | -€1,254 | -€1,222 | -3808.9% |
| Operating profit (loss) | 9901 | -€669 | -€2,432 | -€1,763 | -263.4% |
| Financial charges | 65/66B | €138 | €3 | -€135 | -98.0% |
| Recurring financial charges | 65 | €138 | €3 | -€135 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | -€808 | -€2,435 | -€1,628 | -201.5% |
| Profit (loss) for the period | 9904 | -€808 | -€2,435 | -€1,628 | -201.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€808 | -€2,435 | -€1,628 | -201.5% |
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 3 October 2026 via checked.be.