CHRIPLAN: 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.
CHRIPLAN
Largest movements
- Receivables within one year -€54,362
down €54,362 (-12.9%), from €419,949 to €365,587
of which Other amounts receivable: -€83,231
- Trade debts -€25,864
down €25,864 (-34.8%), from €74,331 to €48,467
- Tax, wage and social debts -€22,897
down €22,897 (-23.7%), from €96,608 to €73,710
of which Taxes: -€39,082
- Profit (loss) carried forward -€5,775
down €5,775 (-2.5%), from €229,230 to €223,454
- Gross operating margin -€149,799
down €149,799 (-28.0%), from €534,793 to €384,994
- Staff costs +€70,226
up €70,226 (+21.5%), from €326,428 to €396,654
- Taxes -€60,315
down €60,315, from €59,810 to -€504
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,573 | €366,037 | -€54,536 | -13.0% |
| Fixed assets | 21/28 | €624 | €404 | -€221 | -35.4% |
| Tangible fixed assets | 22/27 | €624 | €404 | -€221 | -35.4% |
| Furniture and vehicles | 24 | €624 | €404 | -€221 | -35.4% |
| Current assets | 29/58 | €419,949 | €365,634 | -€54,315 | -12.9% |
| Amounts receivable within one year | 40/41 | €419,949 | €365,587 | -€54,362 | -12.9% |
| Trade receivables | 40 | €167,200 | €196,069 | +€28,869 | +17.3% |
| Other amounts receivable | 41 | €252,749 | €169,518 | -€83,231 | -32.9% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €420,573 | €366,037 | -€54,536 | -13.0% |
| Equity | 10/15 | €249,635 | €243,859 | -€5,775 | -2.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229,230 | €223,454 | -€5,775 | -2.5% |
| Amounts payable | 17/49 | €170,939 | €122,178 | -€48,761 | -28.5% |
| Amounts payable within one year | 42/48 | €170,939 | €122,178 | -€48,761 | -28.5% |
| Trade debts | 44 | €74,331 | €48,467 | -€25,864 | -34.8% |
| Suppliers | 440/4 | €74,331 | €48,467 | -€25,864 | -34.8% |
| Taxes, remuneration and social security | 45 | €96,608 | €73,710 | -€22,897 | -23.7% |
| Taxes | 450/3 | €43,950 | €4,869 | -€39,082 | -88.9% |
| Remuneration and social security | 454/9 | €52,658 | €68,842 | +€16,184 | +30.7% |
| Remuneration, social security and pensions | 62 | €326,428 | €396,654 | +€70,226 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,999 | €221 | -€3,778 | -94.5% |
| Other operating charges | 640/8 | €281 | €288 | +€7 | +2.6% |
| Gross operating margin | 9900 | €534,793 | €384,994 | -€149,799 | -28.0% |
| Operating profit (loss) | 9901 | €204,084 | -€12,169 | -€216,254 | |
| Financial income | 75/76B | €10,473 | €6,189 | -€4,284 | -40.9% |
| Recurring financial income | 75 | €10,473 | €6,189 | -€4,284 | -40.9% |
| Financial charges | 65/66B | €246 | €300 | +€54 | +21.9% |
| Recurring financial charges | 65 | €246 | €300 | +€54 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €214,311 | -€6,280 | -€220,591 | |
| Income taxes | 67/77 | €59,810 | -€504 | -€60,315 | |
| Profit (loss) for the period | 9904 | €154,501 | -€5,775 | -€160,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €154,501 | -€5,775 | -€160,276 |
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 1 October 2026 via checked.be.