CHRIDIBEL: 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.
CHRIDIBEL
Largest movements
- Tangible fixed assets +€756,687
up €756,687 (+742.8%), from €101,866 to €858,553
of which Land and buildings: +€756,687
- Cash +€370,864
up €370,864 (+1494.9%), from €24,809 to €395,674
- Current investments -€242,430
no longer reported in 2025 (was €242,430)
- Stocks and contracts -€208,553
no longer reported in 2025 (was €208,553)
- Revaluation surpluses +€548,134
new in 2025: €548,134
- Debts after one year +€202,814
up €202,814 (+57.9%), from €350,000 to €552,814
of which Financial debts: +€200,000
- Other debts -€51,823
no longer reported in 2025 (was €51,823)
- Depreciation -€26,106
no longer reported in 2025 (was €26,106)
- Gross operating margin -€15,864
down €15,864, from €7,197 to -€8,667
- Financial income -€2,196
down €2,196 (-51.8%), from €4,242 to €2,046
- Other operating charges +€2,102
up €2,102 (+90.6%), from €2,319 to €4,421
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,839 | €1,255,497 | +€674,659 | +116.2% |
| Fixed assets | 21/28 | €102,655 | €858,553 | +€755,898 | +736.3% |
| Tangible fixed assets | 22/27 | €101,866 | €858,553 | +€756,687 | +742.8% |
| Land and buildings | 22 | €98,620 | €855,307 | +€756,687 | +767.3% |
| Plant, machinery and equipment | 23 | €3,247 | €3,247 | = | 0.0% |
| Financial fixed assets | 28 | €789 | - | -€789 | |
| Current assets | 29/58 | €478,183 | €396,944 | -€81,239 | -17.0% |
| Stocks and contracts in progress | 3 | €208,553 | - | -€208,553 | |
| Stocks | 30/36 | €208,553 | - | -€208,553 | |
| Amounts receivable within one year | 40/41 | €1,273 | €638 | -€635 | -49.9% |
| Other amounts receivable | 41 | €1,273 | €638 | -€635 | -49.9% |
| Current investments | 50/53 | €242,430 | - | -€242,430 | |
| Cash at bank and in hand | 54/58 | €24,809 | €395,674 | +€370,864 | +1494.9% |
| Deferred charges and accrued income | 490/1 | €1,118 | €632 | -€486 | -43.4% |
| Total equity and liabilities | 10/49 | €580,839 | €1,255,497 | +€674,659 | +116.2% |
| Equity | 10/15 | €166,480 | €702,683 | +€536,203 | +322.1% |
| Contributions | 10/11 | €357,000 | €357,000 | = | 0.0% |
| Capital | 10 | €357,000 | - | -€357,000 | |
| Issued capital | 100 | €357,000 | - | -€357,000 | |
| Revaluation surpluses | 12 | - | €548,134 | +€548,134 | |
| Profit (loss) carried forward | 14 | -€190,520 | -€202,451 | -€11,931 | -6.3% |
| Amounts payable | 17/49 | €414,359 | €552,814 | +€138,456 | +33.4% |
| Amounts payable after more than one year | 17 | €350,000 | €552,814 | +€202,814 | +57.9% |
| Financial debts | 170/4 | - | €200,000 | +€200,000 | |
| Other amounts payable | 178/9 | €350,000 | €352,814 | +€2,814 | +0.8% |
| Amounts payable within one year | 42/48 | €55,671 | - | -€55,671 | |
| Trade debts | 44 | €3,848 | - | -€3,848 | |
| Suppliers | 440/4 | €3,848 | - | -€3,848 | |
| Other amounts payable | 47/48 | €51,823 | - | -€51,823 | |
| Accrued charges and deferred income | 492/3 | €8,688 | - | -€8,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,106 | - | -€26,106 | |
| Other operating charges | 640/8 | €2,319 | €4,421 | +€2,102 | +90.6% |
| Non-recurring operating charges | 66A | - | €789 | +€789 | |
| Gross operating margin | 9900 | €7,197 | -€8,667 | -€15,864 | |
| Operating profit (loss) | 9901 | -€21,229 | -€13,877 | +€7,352 | +34.6% |
| Financial income | 75/76B | €4,242 | €2,046 | -€2,196 | -51.8% |
| Recurring financial income | 75 | €4,242 | €2,046 | -€2,196 | -51.8% |
| Financial charges | 65/66B | €38 | €100 | +€62 | +161.2% |
| Recurring financial charges | 65 | €38 | €100 | +€62 | +161.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,025 | -€11,931 | +€5,094 | +29.9% |
| Profit (loss) for the period | 9904 | -€17,025 | -€11,931 | +€5,094 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,025 | -€11,931 | +€5,094 | +29.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.