CHRIPHI 2: 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.
CHRIPHI 2
Largest movements
- Deferred charges and accrued income +€1.3m
up €1.3m (+2101.8%), from €59,930 to €1.3m
- Financial fixed assets +€578,549
up €578,549 (+17.9%), from €3.2m to €3.8m
- Receivables after one year -€493,321
down €493,321 (-29.7%), from €1.7m to €1.2m
- Reserves +€1.2m
up €1.2m (+28.1%), from €4.3m to €5.5m
of which Distributable reserves: +€1.2m
- Debts after one year +€110,489
new in 2025: €110,489
- Financial income +€1.2m
up €1.2m (+911.5%), from €130,825 to €1.3m
- Financial charges +€1,999
up €1,999 (+1.8%), from €108,331 to €110,330
- Gross operating margin -€798
down €798 (-8.0%), from -€9,980 to -€10,777
- Other operating charges -€310
down €310 (-17.2%), from €1,800 to €1,489
- Provisions +€152
up €152 (+14.0%), from €1,084 to €1,236
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 | €5,765,453 | €7,108,339 | +€1.3m | +23.3% |
| Fixed assets | 21/28 | €3,226,770 | €3,805,318 | +€578,549 | +17.9% |
| Financial fixed assets | 28 | €3,226,770 | €3,805,318 | +€578,549 | +17.9% |
| Current assets | 29/58 | €2,538,683 | €3,303,020 | +€764,337 | +30.1% |
| Amounts receivable after more than one year | 29 | €1,662,793 | €1,169,472 | -€493,321 | -29.7% |
| Other amounts receivable | 291 | €1,662,793 | €1,169,472 | -€493,321 | -29.7% |
| Amounts receivable within one year | 40/41 | €649,592 | €696,613 | +€47,021 | +7.2% |
| Trade receivables | 40 | - | €75 | +€75 | |
| Other amounts receivable | 41 | €649,592 | €696,538 | +€46,947 | +7.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €166,368 | €117,403 | -€48,965 | -29.4% |
| Deferred charges and accrued income | 490/1 | €59,930 | €1,319,532 | +€1.3m | +2101.8% |
| Total equity and liabilities | 10/49 | €5,765,453 | €7,108,339 | +€1.3m | +23.3% |
| Equity | 10/15 | €4,298,668 | €5,498,150 | +€1.2m | +27.9% |
| Contributions | 10/11 | €36,979 | €36,979 | = | 0.0% |
| Reserves | 13 | €4,261,689 | €5,461,171 | +€1.2m | +28.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,261,689 | €5,461,171 | +€1.2m | +28.1% |
| Provisions and deferred taxes | 16 | €1,256,737 | €1,269,529 | +€12,792 | +1.0% |
| Provisions for liabilities and charges | 160/5 | €1,256,737 | €1,269,529 | +€12,792 | +1.0% |
| Pensions and similar obligations | 160 | €1,256,737 | €1,269,529 | +€12,792 | +1.0% |
| Amounts payable | 17/49 | €210,047 | €340,659 | +€130,612 | +62.2% |
| Amounts payable after more than one year | 17 | - | €110,489 | +€110,489 | |
| Other amounts payable | 178/9 | - | €110,489 | +€110,489 | |
| Amounts payable within one year | 42/48 | €198,067 | €217,284 | +€19,217 | +9.7% |
| Trade debts | 44 | €2,839 | €1,148 | -€1,690 | -59.6% |
| Suppliers | 440/4 | €2,839 | €1,148 | -€1,690 | -59.6% |
| Taxes, remuneration and social security | 45 | €7,425 | €7,425 | = | 0.0% |
| Taxes | 450/3 | €7,425 | €7,425 | = | 0.0% |
| Other amounts payable | 47/48 | €187,803 | €208,711 | +€20,908 | +11.1% |
| Accrued charges and deferred income | 492/3 | €11,980 | €12,886 | +€906 | +7.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,084 | €1,236 | +€152 | +14.0% |
| Other operating charges | 640/8 | €1,800 | €1,489 | -€310 | -17.2% |
| Gross operating margin | 9900 | -€9,980 | -€10,777 | -€798 | -8.0% |
| Operating profit (loss) | 9901 | -€12,863 | -€13,503 | -€640 | -5.0% |
| Financial income | 75/76B | €130,825 | €1,323,315 | +€1.2m | +911.5% |
| Recurring financial income | 75 | €130,825 | €1,323,315 | +€1.2m | +911.5% |
| Financial charges | 65/66B | €108,331 | €110,330 | +€1,999 | +1.8% |
| Recurring financial charges | 65 | €108,331 | €110,330 | +€1,999 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €9,631 | €1,199,482 | +€1.2m | +12353.8% |
| Profit (loss) for the period | 9904 | €9,631 | €1,199,482 | +€1.2m | +12353.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,631 | €1,199,482 | +€1.2m | +12353.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.