Chriphine: 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.
Chriphine
Largest movements
- Tangible fixed assets -€13,806
down €13,806 (-23.4%), from €58,902 to €45,096
of which Furniture and vehicles: -€13,300
- Stocks and contracts +€12,101
up €12,101 (+36.4%), from €33,235 to €45,335
- Cash -€6,837
down €6,837 (-6.8%), from €100,331 to €93,494
mainly Contributions, distributions and other (-€72,059) and Other debts (-€19,490)
- Receivables within one year -€4,793
down €4,793 (-83.3%), from €5,753 to €960
of which Other amounts receivable: -€4,226
- Intangible fixed assets -€2,500
down €2,500 (-19.1%), from €13,115 to €10,615
- Debts after one year +€40,000
new in 2025: €40,000
- Reserves -€37,549
down €37,549 (-39.4%), from €95,299 to €57,750
- Other debts -€19,490
down €19,490 (-22.3%), from €87,330 to €67,841
- Gross operating margin +€9,698
up €9,698 (+16.6%), from €58,348 to €68,046
- Taxes +€2,414
up €2,414 (+29.5%), from €8,191 to €10,605
- Financial charges -€1,504
down €1,504 (-30.5%), from €4,925 to €3,422
- Financial income -€684
down €684 (-69.4%), from €986 to €302
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 | €222,531 | €206,397 | -€16,134 | -7.3% |
| Fixed assets | 21/28 | €81,487 | €65,181 | -€16,306 | -20.0% |
| Intangible fixed assets | 21 | €13,115 | €10,615 | -€2,500 | -19.1% |
| Tangible fixed assets | 22/27 | €58,902 | €45,096 | -€13,806 | -23.4% |
| Plant, machinery and equipment | 23 | €997 | €491 | -€506 | -50.8% |
| Furniture and vehicles | 24 | €57,905 | €44,605 | -€13,300 | -23.0% |
| Financial fixed assets | 28 | €9,470 | €9,470 | = | 0.0% |
| Current assets | 29/58 | €141,044 | €141,216 | +€172 | +0.1% |
| Stocks and contracts in progress | 3 | €33,235 | €45,335 | +€12,101 | +36.4% |
| Stocks | 30/36 | €33,235 | €45,335 | +€12,101 | +36.4% |
| Amounts receivable within one year | 40/41 | €5,753 | €960 | -€4,793 | -83.3% |
| Trade receivables | 40 | €1,390 | €823 | -€566 | -40.8% |
| Other amounts receivable | 41 | €4,363 | €137 | -€4,226 | -96.9% |
| Cash at bank and in hand | 54/58 | €100,331 | €93,494 | -€6,837 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,427 | -€299 | -17.3% |
| Total equity and liabilities | 10/49 | €222,531 | €206,397 | -€16,134 | -7.3% |
| Equity | 10/15 | €110,299 | €72,750 | -€37,549 | -34.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €95,299 | €57,750 | -€37,549 | -39.4% |
| Distributable reserves | 133 | €95,299 | €57,750 | -€37,549 | -39.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,232 | €133,647 | +€21,414 | +19.1% |
| Amounts payable after more than one year | 17 | - | €40,000 | +€40,000 | |
| Financial debts | 170/4 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €112,232 | €93,635 | -€18,597 | -16.6% |
| Trade debts | 44 | €24,500 | €24,796 | +€296 | +1.2% |
| Suppliers | 440/4 | €24,500 | €24,796 | +€296 | +1.2% |
| Taxes, remuneration and social security | 45 | €402 | €998 | +€596 | +148.5% |
| Taxes | 450/3 | €402 | €998 | +€596 | +148.5% |
| Other amounts payable | 47/48 | €87,330 | €67,841 | -€19,490 | -22.3% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,832 | €18,963 | +€131 | +0.7% |
| Other operating charges | 640/8 | €492 | €848 | +€356 | +72.4% |
| Gross operating margin | 9900 | €58,348 | €68,046 | +€9,698 | +16.6% |
| Operating profit (loss) | 9901 | €39,024 | €48,235 | +€9,211 | +23.6% |
| Financial income | 75/76B | €986 | €302 | -€684 | -69.4% |
| Recurring financial income | 75 | €986 | €302 | -€684 | -69.4% |
| Financial charges | 65/66B | €4,925 | €3,422 | -€1,504 | -30.5% |
| Recurring financial charges | 65 | €4,925 | €3,422 | -€1,504 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €35,084 | €45,115 | +€10,031 | +28.6% |
| Income taxes | 67/77 | €8,191 | €10,605 | +€2,414 | +29.5% |
| Profit (loss) for the period | 9904 | €26,893 | €34,510 | +€7,617 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,893 | €34,510 | +€7,617 | +28.3% |
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.