CHRIMACO: 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.
CHRIMACO
Largest movements
- Stocks and contracts +€310,900
up €310,900 (+41.5%), from €749,100 to €1.1m
- Tangible fixed assets -€284,891
down €284,891 (-11.6%), from €2.5m to €2.2m
of which Land and buildings: -€280,152
- Cash -€273,909
down €273,909 (-45.3%), from €604,322 to €330,413
mainly Stocks and contracts (-€310,900) and Receivables after one year (-€118,500)
- Receivables after one year +€118,500
up €118,500 (+13.2%), from €898,767 to €1.0m
of which Other amounts receivable: +€118,500
- Financial fixed assets +€88,000
up €88,000 (+21.0%), from €419,880 to €507,880
- Reserves +€110,515
up €110,515 (+3.0%), from €3.7m to €3.8m
of which Distributable reserves: +€216,979
- Trade debts -€84,210
down €84,210 (-91.5%), from €92,038 to €7,828
- Debts after one year -€78,383
down €78,383 (-6.6%), from €1.2m to €1.1m
of which Financial debts: -€75,000
- Financial income -€2.4m
down €2.4m (-99.4%), from €2.4m to €15,000
of which Non-recurring financial income: -€2.2m
- Gross operating margin -€155,931
down €155,931 (-34.6%), from €450,401 to €294,469
- Depreciation -€57,832
down €57,832 (-47.0%), from €123,027 to €65,195
- Financial charges +€9,789
up €9,789 (+56.3%), from €17,384 to €27,173
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 | €5,167,274 | €5,133,231 | -€34,042 | -0.7% |
| Fixed assets | 21/28 | €2,875,965 | €2,679,074 | -€196,891 | -6.8% |
| Tangible fixed assets | 22/27 | €2,456,085 | €2,171,194 | -€284,891 | -11.6% |
| Land and buildings | 22 | €2,451,347 | €2,171,194 | -€280,152 | -11.4% |
| Plant, machinery and equipment | 23 | €4,739 | - | -€4,739 | |
| Financial fixed assets | 28 | €419,880 | €507,880 | +€88,000 | +21.0% |
| Current assets | 29/58 | €2,291,308 | €2,454,157 | +€162,849 | +7.1% |
| Amounts receivable after more than one year | 29 | €898,767 | €1,017,267 | +€118,500 | +13.2% |
| Trade receivables | 290 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €648,767 | €767,267 | +€118,500 | +18.3% |
| Stocks and contracts in progress | 3 | €749,100 | €1,060,000 | +€310,900 | +41.5% |
| Stocks | 30/36 | €749,100 | €1,060,000 | +€310,900 | +41.5% |
| Amounts receivable within one year | 40/41 | €36,624 | €42,420 | +€5,796 | +15.8% |
| Trade receivables | 40 | €25,410 | €41,004 | +€15,594 | +61.4% |
| Other amounts receivable | 41 | €11,214 | €1,416 | -€9,798 | -87.4% |
| Cash at bank and in hand | 54/58 | €604,322 | €330,413 | -€273,909 | -45.3% |
| Deferred charges and accrued income | 490/1 | €2,495 | €4,057 | +€1,562 | +62.6% |
| Total equity and liabilities | 10/49 | €5,167,274 | €5,133,231 | -€34,042 | -0.7% |
| Equity | 10/15 | €3,778,230 | €3,888,746 | +€110,515 | +2.9% |
| Contributions | 10/11 | €45,300 | €45,300 | = | 0.0% |
| Reserves | 13 | €3,732,930 | €3,843,446 | +€110,515 | +3.0% |
| Tax-exempt reserves | 132 | €436,318 | €329,855 | -€106,463 | -24.4% |
| Distributable reserves | 133 | €3,296,612 | €3,513,591 | +€216,979 | +6.6% |
| Provisions and deferred taxes | 16 | €12,123 | €11,718 | -€404 | -3.3% |
| Deferred taxes | 168 | €12,123 | €11,718 | -€404 | -3.3% |
| Amounts payable | 17/49 | €1,376,920 | €1,232,767 | -€144,153 | -10.5% |
| Amounts payable after more than one year | 17 | €1,192,680 | €1,114,297 | -€78,383 | -6.6% |
| Financial debts | 170/4 | €905,000 | €830,000 | -€75,000 | -8.3% |
| Other amounts payable | 178/9 | €287,680 | €284,297 | -€3,383 | -1.2% |
| Amounts payable within one year | 42/48 | €183,401 | €118,470 | -€64,931 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €86,293 | €75,000 | -€11,293 | -13.1% |
| Trade debts | 44 | €92,038 | €7,828 | -€84,210 | -91.5% |
| Suppliers | 440/4 | €92,038 | €7,828 | -€84,210 | -91.5% |
| Taxes, remuneration and social security | 45 | €5,070 | €35,641 | +€30,572 | +603.0% |
| Taxes | 450/3 | €5,070 | €35,641 | +€30,572 | +603.0% |
| Accrued charges and deferred income | 492/3 | €840 | - | -€840 | |
| Non-recurring operating income | 76A | €48,580 | €8,154 | -€40,426 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,027 | €65,195 | -€57,832 | -47.0% |
| Other operating charges | 640/8 | €44,592 | €46,708 | +€2,117 | +4.7% |
| Gross operating margin | 9900 | €450,401 | €294,469 | -€155,931 | -34.6% |
| Operating profit (loss) | 9901 | €282,782 | €182,566 | -€100,216 | -35.4% |
| Financial income | 75/76B | €2,366,755 | €15,000 | -€2.4m | -99.4% |
| Recurring financial income | 75 | €134,417 | €15,000 | -€119,417 | -88.8% |
| Non-recurring financial income | 76B | €2,232,338 | - | -€2.2m | |
| Financial charges | 65/66B | €17,384 | €27,173 | +€9,789 | +56.3% |
| Recurring financial charges | 65 | €17,384 | €27,173 | +€9,789 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €2,632,153 | €170,393 | -€2.5m | -93.5% |
| Transfer from deferred taxes | 780 | €22 | €404 | +€382 | +1723.4% |
| Transfer to deferred taxes | 680 | €12,145 | - | -€12,145 | |
| Income taxes | 67/77 | €61,083 | €60,282 | -€800 | -1.3% |
| Profit (loss) for the period | 9904 | €2,558,948 | €110,515 | -€2.4m | -95.7% |
| Transfer from tax-exempt reserves | 789 | €71,267 | €106,463 | +€35,197 | +49.4% |
| Transfer to tax-exempt reserves | 689 | €36,435 | - | -€36,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,593,779 | €216,979 | -€2.4m | -91.6% |
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 2 October 2026 via checked.be.