CHRIS AND CO: 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.
CHRIS AND CO
Largest movements
- Receivables within one year +€888
up €888 (+5.4%), from €16,540 to €17,428
- Cash -€791
down €791 (-11.1%), from €7,147 to €6,356
mainly Receivables within one year (-€888)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,048
up €1,048 (+76.1%), from -€1,378 to -€330
- Financial income -€45
down €45 (-4.8%), from €933 to €888
- Financial charges -€15
down €15 (-20.0%), from €77 to €62
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.
Derived cash bridge
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 | €23,687 | €23,784 | +€96 | +0.4% |
| Current assets | 29/58 | €23,687 | €23,784 | +€96 | +0.4% |
| Amounts receivable within one year | 40/41 | €16,540 | €17,428 | +€888 | +5.4% |
| Other amounts receivable | 41 | €16,540 | €17,428 | +€888 | +5.4% |
| Cash at bank and in hand | 54/58 | €7,147 | €6,356 | -€791 | -11.1% |
| Total equity and liabilities | 10/49 | €23,687 | €23,784 | +€96 | +0.4% |
| Equity | 10/15 | -€141,061 | -€140,964 | +€96 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,061 | -€162,964 | +€96 | +0.1% |
| Amounts payable | 17/49 | €164,748 | €164,748 | = | 0.0% |
| Amounts payable within one year | 42/48 | €164,748 | €164,748 | = | 0.0% |
| Trade debts | 44 | €164,748 | €164,748 | = | 0.0% |
| Suppliers | 440/4 | €164,748 | €164,748 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,378 | -€330 | +€1,048 | +76.1% |
| Operating profit (loss) | 9901 | -€1,765 | -€729 | +€1,036 | +58.7% |
| Financial income | 75/76B | €933 | €888 | -€45 | -4.8% |
| Recurring financial income | 75 | €933 | €888 | -€45 | -4.8% |
| Financial charges | 65/66B | €77 | €62 | -€15 | -20.0% |
| Recurring financial charges | 65 | €77 | €62 | -€15 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€910 | €96 | +€1,006 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€910 | €96 | +€1,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€910 | €96 | +€1,006 |
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 30 October 2026 via checked.be.