CHRIMARC: 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.
CHRIMARC
Largest movements
- Receivables after one year -€1.4m
down €1.4m (-100.0%), from €1.4m to €0
- Cash +€230,096
up €230,096 (+1786.3%), from €12,881 to €242,977
mainly Receivables after one year (+€1.4m) and Depreciation (+€215,839)
- Tangible fixed assets +€171,097
up €171,097 (+6.0%), from €2.9m to €3.0m
of which Land and buildings: +€212,789
- Receivables within one year +€162,637
up €162,637 (+278.7%), from €58,360 to €220,997
- Deferred charges and accrued income -€73,344
down €73,344 (-79.4%), from €92,337 to €18,993
- Reserves -€536,689
down €536,689 (-15.1%), from €3.6m to €3.0m
of which Distributable reserves: -€536,689
- Other debts -€380,921
down €380,921 (-67.3%), from €566,074 to €185,153
- Financial income -€58,754
down €58,754 (-72.5%), from €81,045 to €22,291
- Gross operating margin +€47,598
up €47,598 (+11.0%), from €434,025 to €481,623
- Taxes +€35,161
up €35,161 (+55.3%), from €63,585 to €98,746
- Financial charges -€17,422
down €17,422 (-56.6%), from €30,754 to €13,332
- Depreciation +€15,021
up €15,021 (+7.5%), from €200,818 to €215,839
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 | €4,473,407 | €3,529,042 | -€944,365 | -21.1% |
| Fixed assets | 21/28 | €2,874,977 | €3,046,075 | +€171,097 | +6.0% |
| Tangible fixed assets | 22/27 | €2,874,977 | €3,046,075 | +€171,097 | +6.0% |
| Land and buildings | 22 | €2,756,609 | €2,969,398 | +€212,789 | +7.7% |
| Furniture and vehicles | 24 | €118,368 | €76,677 | -€41,691 | -35.2% |
| Current assets | 29/58 | €1,598,429 | €482,967 | -€1.1m | -69.8% |
| Amounts receivable after more than one year | 29 | €1,434,852 | €0 | -€1.4m | -100.0% |
| Other amounts receivable | 291 | €1,434,852 | €0 | -€1.4m | -100.0% |
| Amounts receivable within one year | 40/41 | €58,360 | €220,997 | +€162,637 | +278.7% |
| Trade receivables | 40 | €58,360 | €220,997 | +€162,637 | +278.7% |
| Cash at bank and in hand | 54/58 | €12,881 | €242,977 | +€230,096 | +1786.3% |
| Deferred charges and accrued income | 490/1 | €92,337 | €18,993 | -€73,344 | -79.4% |
| Total equity and liabilities | 10/49 | €4,473,407 | €3,529,042 | -€944,365 | -21.1% |
| Equity | 10/15 | €3,584,554 | €3,047,865 | -€536,689 | -15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,564,554 | €3,027,865 | -€536,689 | -15.1% |
| Tax-exempt reserves | 132 | €684,274 | €684,274 | = | 0.0% |
| Distributable reserves | 133 | €2,880,280 | €2,343,591 | -€536,689 | -18.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €207,041 | €207,041 | = | 0.0% |
| Deferred taxes | 168 | €207,041 | €207,041 | = | 0.0% |
| Amounts payable | 17/49 | €681,811 | €274,135 | -€407,676 | -59.8% |
| Amounts payable within one year | 42/48 | €657,546 | €258,181 | -€399,364 | -60.7% |
| Trade debts | 44 | €31,733 | €5,798 | -€25,936 | -81.7% |
| Suppliers | 440/4 | €31,733 | €5,798 | -€25,936 | -81.7% |
| Taxes, remuneration and social security | 45 | €59,738 | €67,230 | +€7,492 | +12.5% |
| Taxes | 450/3 | €52,172 | €56,880 | +€4,708 | +9.0% |
| Remuneration and social security | 454/9 | €7,566 | €10,350 | +€2,784 | +36.8% |
| Other amounts payable | 47/48 | €566,074 | €185,153 | -€380,921 | -67.3% |
| Accrued charges and deferred income | 492/3 | €24,265 | €15,954 | -€8,312 | -34.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €53,728 | €53,511 | -€218 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,818 | €215,839 | +€15,021 | +7.5% |
| Other operating charges | 640/8 | €11,770 | €11,141 | -€629 | -5.3% |
| Gross operating margin | 9900 | €434,025 | €481,623 | +€47,598 | +11.0% |
| Operating profit (loss) | 9901 | €167,709 | €201,132 | +€33,424 | +19.9% |
| Financial income | 75/76B | €81,045 | €22,291 | -€58,754 | -72.5% |
| Recurring financial income | 75 | €81,045 | €22,291 | -€58,754 | -72.5% |
| Financial charges | 65/66B | €30,754 | €13,332 | -€17,422 | -56.6% |
| Recurring financial charges | 65 | €30,754 | €13,332 | -€17,422 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €218,000 | €210,092 | -€7,908 | -3.6% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €63,585 | €98,746 | +€35,161 | +55.3% |
| Profit (loss) for the period | 9904 | €154,415 | €111,346 | -€43,069 | -27.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,265 | €111,346 | +€20,081 | +22.0% |
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 8 October 2026 via checked.be.