Chris & Chris: 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 & Chris
Largest movements
- Tangible fixed assets -€31,413
down €31,413 (-7.8%), from €400,315 to €368,902
of which Land and buildings: -€27,116
- Cash +€23,614
up €23,614 (+109%), from €21,762 to €45,376
mainly Depreciation (+€49,655) and Net result for the year (+€18,055)
- Stocks and contracts -€16,700
down €16,700 (-39.6%), from €42,131 to €25,431
- Debts after one year -€47,163
down €47,163 (-18.6%), from €254,134 to €206,971
- Other debts -€23,106
down €23,106 (-70.0%), from €33,030 to €9,924
- Profit (loss) carried forward +€18,055
up €18,055 (+22.0%), from €82,129 to €100,184
- Tax, wage and social debts +€14,847
up €14,847 (+10,630%), from €140 to €14,987
of which Taxes: +€14,847
- Trade debts +€8,167
up €8,167 (+23.0%), from €35,522 to €43,690
- Financial charges -€2,472
down €2,472 (-14.6%), from €16,919 to €14,448
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 | €469,017 | €441,519 | -€27,498 | -5.9% |
| Fixed assets | 21/28 | €400,538 | €368,902 | -€31,637 | -7.9% |
| Tangible fixed assets | 22/27 | €400,315 | €368,902 | -€31,413 | -7.8% |
| Land and buildings | 22 | €382,316 | €355,200 | -€27,116 | -7.1% |
| Plant, machinery and equipment | 23 | €17,640 | €13,432 | -€4,207 | -23.9% |
| Furniture and vehicles | 24 | €360 | €270 | -€90 | -25.0% |
| Financial fixed assets | 28 | €223 | - | -€223 | |
| Current assets | 29/58 | €68,478 | €72,617 | +€4,139 | +6.0% |
| Stocks and contracts in progress | 3 | €42,131 | €25,431 | -€16,700 | -39.6% |
| Stocks | 30/36 | €42,131 | €25,431 | -€16,700 | -39.6% |
| Amounts receivable within one year | 40/41 | €3,962 | €1,810 | -€2,152 | -54.3% |
| Trade receivables | 40 | €3,962 | €798 | -€3,164 | -79.9% |
| Other amounts receivable | 41 | - | €1,012 | +€1,012 | |
| Cash at bank and in hand | 54/58 | €21,762 | €45,376 | +€23,614 | +109% |
| Deferred charges and accrued income | 490/1 | €623 | - | -€623 | |
| Total equity and liabilities | 10/49 | €469,017 | €441,519 | -€27,498 | -5.9% |
| Equity | 10/15 | €100,729 | €118,784 | +€18,055 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €82,129 | €100,184 | +€18,055 | +22.0% |
| Amounts payable | 17/49 | €368,288 | €322,735 | -€45,553 | -12.4% |
| Amounts payable after more than one year | 17 | €254,134 | €206,971 | -€47,163 | -18.6% |
| Financial debts | 170/4 | €254,134 | €206,971 | -€47,163 | -18.6% |
| Amounts payable within one year | 42/48 | €114,154 | €115,764 | +€1,610 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €45,462 | €47,163 | +€1,701 | +3.7% |
| Trade debts | 44 | €35,522 | €43,690 | +€8,167 | +23.0% |
| Suppliers | 440/4 | €35,522 | €43,690 | +€8,167 | +23.0% |
| Taxes, remuneration and social security | 45 | €140 | €14,987 | +€14,847 | +10,630% |
| Taxes | 450/3 | - | €14,847 | +€14,847 | |
| Remuneration and social security | 454/9 | €140 | €140 | = | 0.0% |
| Other amounts payable | 47/48 | €33,030 | €9,924 | -€23,106 | -70.0% |
| Remuneration, social security and pensions | 62 | -€13 | - | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,505 | €49,655 | -€849 | -1.7% |
| Other operating charges | 640/8 | €16,522 | €16,409 | -€113 | -0.7% |
| Gross operating margin | 9900 | €103,538 | €103,734 | +€196 | +0.2% |
| Operating profit (loss) | 9901 | €36,525 | €37,670 | +€1,145 | +3.1% |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €16,919 | €14,448 | -€2,472 | -14.6% |
| Recurring financial charges | 65 | €16,919 | €14,448 | -€2,472 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €19,691 | €23,222 | +€3,531 | +17.9% |
| Income taxes | 67/77 | €4,322 | €5,167 | +€845 | +19.5% |
| Profit (loss) for the period | 9904 | €15,369 | €18,055 | +€2,686 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,369 | €18,055 | +€2,686 | +17.5% |
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 16 October 2026 via checked.be.