CHRIM: 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.
CHRIM
Largest movements
- Cash -€143,470
down €143,470 (-62.5%), from €229,395 to €85,925
mainly Current investments (-€140,000) and Contributions, distributions and other (-€37,517)
- Current investments +€140,000
new in 2025: €140,000
- Tangible fixed assets +€3,422
up €3,422 (+10.6%), from €32,134 to €35,556
of which Land and buildings: +€2,998
- Other debts +€28,473
up €28,473 (+25.0%), from €113,730 to €142,203
- Reserves -€27,755
down €27,755 (-32.2%), from €86,084 to €58,329
of which Distributable reserves: -€27,755
- Gross operating margin -€7,118
down €7,118 (-24.1%), from €29,555 to €22,438
- Taxes -€2,170
down €2,170 (-33.4%), from €6,496 to €4,326
- Financial charges -€418
down €418 (-5.5%), from €7,610 to €7,191
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 | €263,682 | €264,378 | +€696 | +0.3% |
| Fixed assets | 21/28 | €32,134 | €35,556 | +€3,422 | +10.6% |
| Tangible fixed assets | 22/27 | €32,134 | €35,556 | +€3,422 | +10.6% |
| Land and buildings | 22 | €28,493 | €31,491 | +€2,998 | +10.5% |
| Plant, machinery and equipment | 23 | €3,641 | €4,065 | +€424 | +11.6% |
| Current assets | 29/58 | €231,547 | €228,822 | -€2,726 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,919 | €2,644 | +€725 | +37.8% |
| Other amounts receivable | 41 | €1,919 | €2,644 | +€725 | +37.8% |
| Current investments | 50/53 | - | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €229,395 | €85,925 | -€143,470 | -62.5% |
| Deferred charges and accrued income | 490/1 | €234 | €253 | +€19 | +8.1% |
| Total equity and liabilities | 10/49 | €263,682 | €264,378 | +€696 | +0.3% |
| Equity | 10/15 | €147,584 | €119,829 | -€27,755 | -18.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €86,084 | €58,329 | -€27,755 | -32.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €79,934 | €52,179 | -€27,755 | -34.7% |
| Amounts payable | 17/49 | €116,098 | €144,549 | +€28,451 | +24.5% |
| Amounts payable within one year | 42/48 | €116,064 | €144,544 | +€28,480 | +24.5% |
| Trade debts | 44 | - | €276 | +€276 | |
| Suppliers | 440/4 | - | €276 | +€276 | |
| Taxes, remuneration and social security | 45 | €2,334 | €2,065 | -€269 | -11.5% |
| Taxes | 450/3 | €2,334 | €2,065 | -€269 | -11.5% |
| Other amounts payable | 47/48 | €113,730 | €142,203 | +€28,473 | +25.0% |
| Accrued charges and deferred income | 492/3 | €34 | €5 | -€29 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €3,463 | -€198 | -5.4% |
| Other operating charges | 640/8 | €2,518 | €2,596 | +€77 | +3.1% |
| Gross operating margin | 9900 | €29,555 | €22,438 | -€7,118 | -24.1% |
| Operating profit (loss) | 9901 | €23,376 | €16,379 | -€6,997 | -29.9% |
| Financial income | 75/76B | €4,650 | €4,900 | +€250 | +5.4% |
| Recurring financial income | 75 | €4,650 | €4,900 | +€250 | +5.4% |
| Financial charges | 65/66B | €7,610 | €7,191 | -€418 | -5.5% |
| Recurring financial charges | 65 | €7,610 | €7,191 | -€418 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €20,416 | €14,088 | -€6,328 | -31.0% |
| Income taxes | 67/77 | €6,496 | €4,326 | -€2,170 | -33.4% |
| Profit (loss) for the period | 9904 | €13,920 | €9,762 | -€4,158 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,920 | €9,762 | -€4,158 | -29.9% |
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 3 October 2026 via checked.be.