CHRIFA: 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.
CHRIFA
Largest movements
- Current investments +€349,999
new in 2025: €349,999
- Tangible fixed assets -€255,196
down €255,196 (-15.2%), from €1.7m to €1.4m
of which Land and buildings: -€290,929
- Receivables within one year -€137,086
down €137,086 (-75.1%), from €182,499 to €45,413
of which Other amounts receivable: -€168,086
- Cash +€127,786
up €127,786 (+105.9%), from €120,670 to €248,456
mainly Other debts (+€483,856) and Debts after one year (+€205,382)
- Profit (loss) carried forward -€668,146
down €668,146 (-99.5%), from €671,501 to €3,354
- Other debts +€483,856
up €483,856 (+1189.9%), from €40,665 to €524,522
- Debts after one year +€205,382
up €205,382 (+18.2%), from €1.1m to €1.3m
- Accrued charges and deferred income +€33,925
up €33,925 (+43.8%), from €77,429 to €111,354
- Other operating charges +€36,196
up €36,196 (+514.1%), from €7,041 to €43,237
- Taxes -€9,024
down €9,024 (-87.5%), from €10,309 to €1,285
- Financial charges +€5,188
up €5,188 (+14.6%), from €35,604 to €40,792
- Financial income +€1,895
up €1,895 (+441.3%), from €429 to €2,324
- Depreciation -€1,845
down €1,845 (-2.3%), from €79,179 to €77,334
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 | €1,979,356 | €2,067,759 | +€88,403 | +4.5% |
| Fixed assets | 21/28 | €1,673,581 | €1,418,385 | -€255,196 | -15.2% |
| Tangible fixed assets | 22/27 | €1,673,581 | €1,418,385 | -€255,196 | -15.2% |
| Land and buildings | 22 | €1,669,390 | €1,378,460 | -€290,929 | -17.4% |
| Plant, machinery and equipment | 23 | €4,191 | €2,401 | -€1,790 | -42.7% |
| Furniture and vehicles | 24 | - | €37,523 | +€37,523 | |
| Current assets | 29/58 | €305,776 | €649,374 | +€343,599 | +112.4% |
| Amounts receivable within one year | 40/41 | €182,499 | €45,413 | -€137,086 | -75.1% |
| Trade receivables | 40 | - | €31,000 | +€31,000 | |
| Other amounts receivable | 41 | €182,499 | €14,413 | -€168,086 | -92.1% |
| Current investments | 50/53 | - | €349,999 | +€349,999 | |
| Cash at bank and in hand | 54/58 | €120,670 | €248,456 | +€127,786 | +105.9% |
| Deferred charges and accrued income | 490/1 | €2,607 | €5,507 | +€2,900 | +111.2% |
| Total equity and liabilities | 10/49 | €1,979,356 | €2,067,759 | +€88,403 | +4.5% |
| Equity | 10/15 | €678,501 | €10,354 | -€668,146 | -98.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €671,501 | €3,354 | -€668,146 | -99.5% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,270,856 | €2,027,405 | +€756,549 | +59.5% |
| Amounts payable after more than one year | 17 | €1,129,484 | €1,334,865 | +€205,382 | +18.2% |
| Financial debts | 170/4 | €1,129,484 | €1,334,865 | +€205,382 | +18.2% |
| Amounts payable within one year | 42/48 | €63,943 | €581,185 | +€517,243 | +808.9% |
| Current portion of amounts payable after more than one year | 42 | - | €20,000 | +€20,000 | |
| Financial debts | 43 | €21,285 | €21,285 | = | 0.0% |
| Credit institutions | 430/8 | €21,285 | €21,285 | = | 0.0% |
| Trade debts | 44 | €1,992 | €15,379 | +€13,386 | +671.8% |
| Suppliers | 440/4 | €1,992 | €15,379 | +€13,386 | +671.8% |
| Other amounts payable | 47/48 | €40,665 | €524,522 | +€483,856 | +1189.9% |
| Accrued charges and deferred income | 492/3 | €77,429 | €111,354 | +€33,925 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,179 | €77,334 | -€1,845 | -2.3% |
| Other operating charges | 640/8 | €7,041 | €43,237 | +€36,196 | +514.1% |
| Gross operating margin | 9900 | €162,196 | €162,178 | -€18 | 0.0% |
| Operating profit (loss) | 9901 | €75,975 | €41,606 | -€34,369 | -45.2% |
| Financial income | 75/76B | €429 | €2,324 | +€1,895 | +441.3% |
| Recurring financial income | 75 | €429 | €2,324 | +€1,895 | +441.3% |
| Financial charges | 65/66B | €35,604 | €40,792 | +€5,188 | +14.6% |
| Recurring financial charges | 65 | €35,604 | €40,792 | +€5,188 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €40,801 | €3,138 | -€37,662 | -92.3% |
| Income taxes | 67/77 | €10,309 | €1,285 | -€9,024 | -87.5% |
| Profit (loss) for the period | 9904 | €30,492 | €1,854 | -€28,638 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,492 | €1,854 | -€28,638 | -93.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.