CHRIS-CHAMP: 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-CHAMP
Largest movements
- Cash +€85,961
up €85,961 (+53.2%), from €161,674 to €247,636
mainly Trade debts (+€146,772) and Net result for the year (+€51,241)
- Receivables within one year +€83,679
up €83,679 (+38.2%), from €219,069 to €302,748
of which Trade receivables: +€85,143
- Stocks and contracts +€22,366
up €22,366 (+5.3%), from €423,161 to €445,527
- Tangible fixed assets +€20,036
up €20,036 (+154.5%), from €12,967 to €33,003
of which Furniture and vehicles: +€22,117
- Trade debts +€146,772
up €146,772 (+53.8%), from €272,749 to €419,521
- Reserves +€51,241
up €51,241 (+12.5%), from €410,430 to €461,671
of which Distributable reserves: +€51,241
- Other debts +€13,127
up €13,127 (+74.6%), from €17,588 to €30,715
- Debts after one year -€12,645
no longer reported in 2024 (was €12,645)
- Tax, wage and social debts +€10,524
up €10,524 (+18.8%), from €56,115 to €66,639
- Gross operating margin -€33,230
down €33,230 (-27.2%), from €122,102 to €88,872
- Taxes -€9,992
down €9,992 (-27.3%), from €36,651 to €26,659
- Write-downs -€6,985
no longer reported in 2024 (was €6,985)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €817,830 | €1,034,511 | +€216,681 | +26.5% |
| Fixed assets | 21/28 | €12,967 | €33,003 | +€20,036 | +154.5% |
| Tangible fixed assets | 22/27 | €12,967 | €33,003 | +€20,036 | +154.5% |
| Land and buildings | 22 | €8,562 | €7,364 | -€1,198 | -14.0% |
| Plant, machinery and equipment | 23 | €2,129 | €1,246 | -€883 | -41.5% |
| Furniture and vehicles | 24 | €2,276 | €24,393 | +€22,117 | +971.8% |
| Current assets | 29/58 | €804,863 | €1,001,508 | +€196,646 | +24.4% |
| Stocks and contracts in progress | 3 | €423,161 | €445,527 | +€22,366 | +5.3% |
| Stocks | 30/36 | €423,161 | €445,527 | +€22,366 | +5.3% |
| Amounts receivable within one year | 40/41 | €219,069 | €302,748 | +€83,679 | +38.2% |
| Trade receivables | 40 | €217,605 | €302,748 | +€85,143 | +39.1% |
| Other amounts receivable | 41 | €1,464 | - | -€1,464 | |
| Cash at bank and in hand | 54/58 | €161,674 | €247,636 | +€85,961 | +53.2% |
| Deferred charges and accrued income | 490/1 | €959 | €5,598 | +€4,639 | +483.8% |
| Total equity and liabilities | 10/49 | €817,830 | €1,034,511 | +€216,681 | +26.5% |
| Equity | 10/15 | €432,170 | €483,411 | +€51,241 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,430 | €461,671 | +€51,241 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €408,570 | €459,811 | +€51,241 | +12.5% |
| Profit (loss) carried forward | 14 | €3,140 | €3,140 | = | 0.0% |
| Amounts payable | 17/49 | €385,660 | €551,100 | +€165,440 | +42.9% |
| Amounts payable after more than one year | 17 | €12,645 | - | -€12,645 | |
| Financial debts | 170/4 | €12,645 | - | -€12,645 | |
| Amounts payable within one year | 42/48 | €373,015 | €545,606 | +€172,592 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €26,563 | €28,732 | +€2,169 | +8.2% |
| Trade debts | 44 | €272,749 | €419,521 | +€146,772 | +53.8% |
| Suppliers | 440/4 | €272,749 | €419,521 | +€146,772 | +53.8% |
| Taxes, remuneration and social security | 45 | €56,115 | €66,639 | +€10,524 | +18.8% |
| Taxes | 450/3 | €56,115 | €66,639 | +€10,524 | +18.8% |
| Other amounts payable | 47/48 | €17,588 | €30,715 | +€13,127 | +74.6% |
| Accrued charges and deferred income | 492/3 | - | €5,493 | +€5,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,877 | €5,964 | +€1,087 | +22.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,985 | - | -€6,985 | |
| Other operating charges | 640/8 | €1,486 | €2,173 | +€687 | +46.2% |
| Gross operating margin | 9900 | €122,102 | €88,872 | -€33,230 | -27.2% |
| Operating profit (loss) | 9901 | €108,753 | €80,734 | -€28,019 | -25.8% |
| Financial income | 75/76B | €996 | €822 | -€174 | -17.5% |
| Recurring financial income | 75 | €996 | €822 | -€174 | -17.5% |
| Financial charges | 65/66B | €2,829 | €3,655 | +€826 | +29.2% |
| Recurring financial charges | 65 | €2,829 | €3,655 | +€826 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €106,920 | €77,901 | -€29,019 | -27.1% |
| Income taxes | 67/77 | €36,651 | €26,659 | -€9,992 | -27.3% |
| Profit (loss) for the period | 9904 | €70,268 | €51,241 | -€19,027 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,268 | €51,241 | -€19,027 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.