CHRIDEIM: 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.
CHRIDEIM
Largest movements
- Tangible fixed assets +€12,750
up €12,750 (+3622.2%), from €352 to €13,102
of which Other tangible fixed assets: +€13,102
- Cash +€11,129
up €11,129 (+20.3%), from €54,709 to €65,838
mainly Net result for the year (+€48,106) and Tax, wage and social debts (+€5,960)
- Receivables within one year +€8,042
up €8,042 (+19.2%), from €41,941 to €49,983
of which Other amounts receivable: +€7,518
- Reserves +€26,605
up €26,605 (+37.1%), from €71,666 to €98,271
- Tax, wage and social debts +€5,960
up €5,960 (+64.2%), from €9,282 to €15,242
- Gross operating margin +€13,004
up €13,004 (+24.6%), from €52,955 to €65,959
- Taxes +€3,138
up €3,138 (+24.4%), from €12,852 to €15,990
- Depreciation +€1,093
up €1,093 (+209.8%), from €521 to €1,614
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 | €100,155 | €132,077 | +€31,922 | +31.9% |
| Fixed assets | 21/28 | €3,352 | €16,102 | +€12,750 | +380.4% |
| Tangible fixed assets | 22/27 | €352 | €13,102 | +€12,750 | +3622.2% |
| Plant, machinery and equipment | 23 | €135 | - | -€135 | |
| Furniture and vehicles | 24 | €217 | - | -€217 | |
| Other tangible fixed assets | 26 | - | €13,102 | +€13,102 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €96,803 | €115,975 | +€19,172 | +19.8% |
| Amounts receivable within one year | 40/41 | €41,941 | €49,983 | +€8,042 | +19.2% |
| Trade receivables | 40 | €12,174 | €12,698 | +€524 | +4.3% |
| Other amounts receivable | 41 | €29,767 | €37,285 | +€7,518 | +25.3% |
| Cash at bank and in hand | 54/58 | €54,709 | €65,838 | +€11,129 | +20.3% |
| Deferred charges and accrued income | 490/1 | €153 | €154 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €100,155 | €132,077 | +€31,922 | +31.9% |
| Equity | 10/15 | €77,867 | €104,473 | +€26,606 | +34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,666 | €98,271 | +€26,605 | +37.1% |
| Distributable reserves | 133 | €71,666 | €98,271 | +€26,605 | +37.1% |
| Profit (loss) carried forward | 14 | €1 | €2 | +€1 | +100.0% |
| Amounts payable | 17/49 | €22,288 | €27,604 | +€5,316 | +23.9% |
| Amounts payable within one year | 42/48 | €20,497 | €25,813 | +€5,316 | +25.9% |
| Trade debts | 44 | €3,045 | €2,971 | -€74 | -2.4% |
| Suppliers | 440/4 | €3,045 | €2,971 | -€74 | -2.4% |
| Taxes, remuneration and social security | 45 | €9,282 | €15,242 | +€5,960 | +64.2% |
| Taxes | 450/3 | €9,282 | €15,242 | +€5,960 | +64.2% |
| Other amounts payable | 47/48 | €8,170 | €7,600 | -€570 | -7.0% |
| Accrued charges and deferred income | 492/3 | €1,791 | €1,791 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €1,614 | +€1,093 | +209.8% |
| Other operating charges | 640/8 | €168 | €170 | +€2 | +1.2% |
| Gross operating margin | 9900 | €52,955 | €65,959 | +€13,004 | +24.6% |
| Operating profit (loss) | 9901 | €52,266 | €64,175 | +€11,909 | +22.8% |
| Financial charges | 65/66B | €61 | €79 | +€18 | +29.5% |
| Recurring financial charges | 65 | €61 | €79 | +€18 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €52,205 | €64,096 | +€11,891 | +22.8% |
| Income taxes | 67/77 | €12,852 | €15,990 | +€3,138 | +24.4% |
| Profit (loss) for the period | 9904 | €39,353 | €48,106 | +€8,753 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,353 | €48,106 | +€8,753 | +22.2% |
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 8 October 2026 via checked.be.