CHRILIE: 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.
CHRILIE
Largest movements
- Tangible fixed assets -€43,743
down €43,743 (-3.8%), from €1.2m to €1.1m
of which Land and buildings: -€27,200
- Cash +€40,241
up €40,241 (+74.7%), from €53,870 to €94,111
mainly Net result for the year (+€281,852) and Depreciation (+€43,743)
- Reserves +€181,852
up €181,852 (+12.1%), from €1.5m to €1.7m
of which Distributable reserves: +€181,852
- Debts after one year -€161,211
down €161,211 (-48.5%), from €332,364 to €171,152
- Other debts -€39,200
down €39,200 (-28.2%), from €139,200 to €100,000
- Financial income +€7,200
up €7,200 (+5.5%), from €132,000 to €139,200
- Financial charges -€5,631
down €5,631 (-28.8%), from €19,538 to €13,907
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 | €2,158,246 | €2,154,744 | -€3,502 | -0.2% |
| Fixed assets | 21/28 | €2,104,376 | €2,060,633 | -€43,743 | -2.1% |
| Tangible fixed assets | 22/27 | €1,160,528 | €1,116,785 | -€43,743 | -3.8% |
| Land and buildings | 22 | €1,117,425 | €1,090,225 | -€27,200 | -2.4% |
| Furniture and vehicles | 24 | €43,103 | €26,560 | -€16,543 | -38.4% |
| Financial fixed assets | 28 | €943,848 | €943,848 | = | 0.0% |
| Current assets | 29/58 | €53,870 | €94,111 | +€40,241 | +74.7% |
| Cash at bank and in hand | 54/58 | €53,870 | €94,111 | +€40,241 | +74.7% |
| Total equity and liabilities | 10/49 | €2,158,246 | €2,154,744 | -€3,502 | -0.2% |
| Equity | 10/15 | €1,527,448 | €1,709,300 | +€181,852 | +11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,507,448 | €1,689,300 | +€181,852 | +12.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,505,448 | €1,687,300 | +€181,852 | +12.1% |
| Amounts payable | 17/49 | €630,798 | €445,444 | -€185,354 | -29.4% |
| Amounts payable after more than one year | 17 | €332,364 | €171,152 | -€161,211 | -48.5% |
| Financial debts | 170/4 | €332,364 | €171,152 | -€161,211 | -48.5% |
| Amounts payable within one year | 42/48 | €282,353 | €265,477 | -€16,877 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €129,088 | €149,898 | +€20,811 | +16.1% |
| Trade debts | 44 | €136 | €188 | +€52 | +38.1% |
| Suppliers | 440/4 | €136 | €188 | +€52 | +38.1% |
| Taxes, remuneration and social security | 45 | €13,930 | €15,390 | +€1,460 | +10.5% |
| Taxes | 450/3 | €13,930 | €15,390 | +€1,460 | +10.5% |
| Other amounts payable | 47/48 | €139,200 | €100,000 | -€39,200 | -28.2% |
| Accrued charges and deferred income | 492/3 | €16,080 | €8,815 | -€7,266 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,743 | €43,743 | = | 0.0% |
| Other operating charges | 640/8 | €11,231 | €11,572 | +€341 | +3.0% |
| Gross operating margin | 9900 | €254,265 | €253,148 | -€1,117 | -0.4% |
| Operating profit (loss) | 9901 | €199,291 | €197,833 | -€1,458 | -0.7% |
| Financial income | 75/76B | €132,000 | €139,200 | +€7,200 | +5.5% |
| Recurring financial income | 75 | €132,000 | €139,200 | +€7,200 | +5.5% |
| Financial charges | 65/66B | €19,538 | €13,907 | -€5,631 | -28.8% |
| Recurring financial charges | 65 | €19,538 | €13,907 | -€5,631 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €311,753 | €323,126 | +€11,373 | +3.6% |
| Income taxes | 67/77 | €39,963 | €41,274 | +€1,312 | +3.3% |
| Profit (loss) for the period | 9904 | €271,791 | €281,852 | +€10,062 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €271,791 | €281,852 | +€10,062 | +3.7% |
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 31 October 2026 via checked.be.