CHRILIPI: 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.
CHRILIPI
Largest movements
- Receivables within one year +€58,771
up €58,771 (+87.0%), from €67,531 to €126,301
of which Other amounts receivable: +€57,007
- Cash -€34,007
down €34,007 (-88.4%), from €38,477 to €4,470
mainly Receivables within one year (-€58,771) and Other debts (-€47,844)
- Reserves +€51,608
up €51,608 (+32.4%), from €159,400 to €211,009
of which Distributable reserves: +€51,608
- Other debts -€47,844
no longer reported in 2025 (was €47,844)
- Tax, wage and social debts +€19,810
up €19,810 (+256.5%), from €7,724 to €27,533
- Gross operating margin +€20,525
up €20,525 (+35.1%), from €58,439 to €78,965
- Taxes +€18,803
up €18,803 (+276.4%), from €6,803 to €25,605
- Depreciation -€4,797
down €4,797 (-70.9%), from €6,770 to €1,973
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 | €233,956 | €257,142 | +€23,186 | +9.9% |
| Fixed assets | 21/28 | €125,972 | €123,999 | -€1,973 | -1.6% |
| Tangible fixed assets | 22/27 | €125,972 | €123,999 | -€1,973 | -1.6% |
| Land and buildings | 22 | €109,613 | €109,359 | -€254 | -0.2% |
| Plant, machinery and equipment | 23 | €954 | €204 | -€750 | -78.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €15,404 | €14,435 | -€968 | -6.3% |
| Current assets | 29/58 | €107,984 | €133,143 | +€25,159 | +23.3% |
| Amounts receivable within one year | 40/41 | €67,531 | €126,301 | +€58,771 | +87.0% |
| Trade receivables | 40 | €8,665 | €10,428 | +€1,763 | +20.4% |
| Other amounts receivable | 41 | €58,866 | €115,873 | +€57,007 | +96.8% |
| Cash at bank and in hand | 54/58 | €38,477 | €4,470 | -€34,007 | -88.4% |
| Deferred charges and accrued income | 490/1 | €1,977 | €2,372 | +€395 | +20.0% |
| Total equity and liabilities | 10/49 | €233,956 | €257,142 | +€23,186 | +9.9% |
| Equity | 10/15 | €178,000 | €229,609 | +€51,608 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,400 | €211,009 | +€51,608 | +32.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €157,540 | €209,149 | +€51,608 | +32.8% |
| Amounts payable | 17/49 | €55,955 | €27,533 | -€28,422 | -50.8% |
| Amounts payable within one year | 42/48 | €55,955 | €27,533 | -€28,422 | -50.8% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €7,724 | €27,533 | +€19,810 | +256.5% |
| Taxes | 450/3 | €7,724 | €27,533 | +€19,810 | +256.5% |
| Other amounts payable | 47/48 | €47,844 | - | -€47,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,770 | €1,973 | -€4,797 | -70.9% |
| Other operating charges | 640/8 | €1,953 | €2,011 | +€58 | +3.0% |
| Gross operating margin | 9900 | €58,439 | €78,965 | +€20,525 | +35.1% |
| Operating profit (loss) | 9901 | €49,716 | €74,981 | +€25,265 | +50.8% |
| Financial income | 75/76B | €1,977 | €2,372 | +€395 | +20.0% |
| Recurring financial income | 75 | €1,977 | €2,372 | +€395 | +20.0% |
| Financial charges | 65/66B | €144 | €139 | -€5 | -3.6% |
| Recurring financial charges | 65 | €144 | €139 | -€5 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €51,549 | €77,214 | +€25,665 | +49.8% |
| Income taxes | 67/77 | €6,803 | €25,605 | +€18,803 | +276.4% |
| Profit (loss) for the period | 9904 | €44,746 | €51,608 | +€6,862 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,746 | €51,608 | +€6,862 | +15.3% |
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 10 October 2026 via checked.be.