CHRIS: 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.
CHRIS
Largest movements
- Tangible fixed assets -€12,340
down €12,340 (-1.4%), from €854,506 to €842,166
- Profit (loss) carried forward -€19,463
down €19,463 (-9.9%), from -€197,490 to -€216,953
- Other debts +€16,324
up €16,324 (+1.6%), from €1.0m to €1.0m
- Current portion of long-term debt -€11,950
down €11,950 (-100.0%), from €11,950 to €0
- Gross operating margin -€9,857
down €9,857 (-33.5%), from €29,445 to €19,588
- Depreciation +€2,455
up €2,455 (+8.8%), from €28,047 to €30,501
- Financial charges -€399
down €399 (-34.2%), from €1,167 to €768
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 | €855,940 | €842,262 | -€13,677 | -1.6% |
| Fixed assets | 21/28 | €854,506 | €842,166 | -€12,340 | -1.4% |
| Tangible fixed assets | 22/27 | €854,506 | €842,166 | -€12,340 | -1.4% |
| Land and buildings | 22 | €854,506 | €842,166 | -€12,340 | -1.4% |
| Current assets | 29/58 | €1,434 | €97 | -€1,337 | -93.3% |
| Amounts receivable within one year | 40/41 | €500 | €0 | -€500 | -100.0% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100.0% |
| Cash at bank and in hand | 54/58 | €934 | €97 | -€837 | -89.7% |
| Total equity and liabilities | 10/49 | €855,940 | €842,262 | -€13,677 | -1.6% |
| Equity | 10/15 | -€177,039 | -€196,502 | -€19,463 | -11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,490 | -€216,953 | -€19,463 | -9.9% |
| Amounts payable | 17/49 | €1,032,979 | €1,038,764 | +€5,785 | +0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,032,979 | €1,038,764 | +€5,785 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,950 | €0 | -€11,950 | -100.0% |
| Trade debts | 44 | €1,466 | €2,878 | +€1,412 | +96.3% |
| Suppliers | 440/4 | €1,466 | €2,878 | +€1,412 | +96.3% |
| Other amounts payable | 47/48 | €1,019,562 | €1,035,886 | +€16,324 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,047 | €30,501 | +€2,455 | +8.8% |
| Other operating charges | 640/8 | €7,488 | €7,781 | +€293 | +3.9% |
| Gross operating margin | 9900 | €29,445 | €19,588 | -€9,857 | -33.5% |
| Operating profit (loss) | 9901 | -€6,090 | -€18,695 | -€12,604 | -207.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,167 | €768 | -€399 | -34.2% |
| Recurring financial charges | 65 | €1,167 | €768 | -€399 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,257 | -€19,463 | -€12,206 | -168.2% |
| Profit (loss) for the period | 9904 | -€7,257 | -€19,463 | -€12,206 | -168.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,257 | -€19,463 | -€12,206 | -168.2% |
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.