CHRIS COMMUNICATIONS: 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 COMMUNICATIONS
Largest movements
- Receivables within one year +€245,270
up €245,270 (+46.0%), from €533,038 to €778,307
of which Other amounts receivable: +€210,392
- Cash -€153,224
down €153,224 (-18.0%), from €852,519 to €699,294
mainly Contributions, distributions and other (-€340,000) and Receivables within one year (-€245,270)
- Tangible fixed assets -€28,138
down €28,138 (-29.7%), from €94,585 to €66,447
of which Other tangible fixed assets: -€17,008
- Other debts +€340,000
up €340,000, from €0 to €340,000
- Profit (loss) carried forward -€203,603
down €203,603 (-40.9%), from €497,771 to €294,168
- Trade debts -€116,898
down €116,898 (-53.3%), from €219,213 to €102,315
- Accrued charges and deferred income +€50,000
up €50,000, from €0 to €50,000
- Gross operating margin -€214,212
down €214,212 (-24.6%), from €870,541 to €656,329
- Staff costs +€149,620
up €149,620 (+51.9%), from €288,176 to €437,796
- Taxes -€90,414
down €90,414 (-63.9%), from €141,417 to €51,003
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 | €1,669,363 | €1,748,855 | +€79,491 | +4.8% |
| Fixed assets | 21/28 | €108,785 | €85,393 | -€23,392 | -21.5% |
| Intangible fixed assets | 21 | - | €4,746 | +€4,746 | |
| Tangible fixed assets | 22/27 | €94,585 | €66,447 | -€28,138 | -29.7% |
| Plant, machinery and equipment | 23 | €219 | €150 | -€69 | -31.6% |
| Furniture and vehicles | 24 | €24,768 | €13,706 | -€11,061 | -44.7% |
| Other tangible fixed assets | 26 | €69,599 | €52,591 | -€17,008 | -24.4% |
| Financial fixed assets | 28 | €14,200 | €14,200 | = | 0.0% |
| Current assets | 29/58 | €1,560,579 | €1,663,462 | +€102,883 | +6.6% |
| Stocks and contracts in progress | 3 | €68,002 | €69,358 | +€1,356 | +2.0% |
| Contracts in progress | 37 | €68,002 | €69,358 | +€1,356 | +2.0% |
| Amounts receivable within one year | 40/41 | €533,038 | €778,307 | +€245,270 | +46.0% |
| Trade receivables | 40 | €454,130 | €489,007 | +€34,878 | +7.7% |
| Other amounts receivable | 41 | €78,908 | €289,300 | +€210,392 | +266.6% |
| Current investments | 50/53 | €95,411 | €96,001 | +€590 | +0.6% |
| Cash at bank and in hand | 54/58 | €852,519 | €699,294 | -€153,224 | -18.0% |
| Deferred charges and accrued income | 490/1 | €11,609 | €20,501 | +€8,891 | +76.6% |
| Total equity and liabilities | 10/49 | €1,669,363 | €1,748,855 | +€79,491 | +4.8% |
| Equity | 10/15 | €1,373,771 | €1,170,168 | -€203,603 | -14.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €814,500 | €814,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €808,000 | €808,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497,771 | €294,168 | -€203,603 | -40.9% |
| Amounts payable | 17/49 | €295,593 | €578,687 | +€283,094 | +95.8% |
| Amounts payable within one year | 42/48 | €295,593 | €528,687 | +€233,094 | +78.9% |
| Trade debts | 44 | €219,213 | €102,315 | -€116,898 | -53.3% |
| Suppliers | 440/4 | €219,213 | €102,315 | -€116,898 | -53.3% |
| Taxes, remuneration and social security | 45 | €76,380 | €86,372 | +€9,992 | +13.1% |
| Taxes | 450/3 | €28,029 | €18,929 | -€9,100 | -32.5% |
| Remuneration and social security | 454/9 | €48,351 | €67,443 | +€19,092 | +39.5% |
| Other amounts payable | 47/48 | €0 | €340,000 | +€340,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €50,000 | +€50,000 | |
| Non-recurring operating income | 76A | €5,337 | €0 | -€5,337 | -100.0% |
| Remuneration, social security and pensions | 62 | €288,176 | €437,796 | +€149,620 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,186 | €26,629 | -€557 | -2.1% |
| Other operating charges | 640/8 | €1,842 | €2,490 | +€648 | +35.2% |
| Non-recurring operating charges | 66A | €958 | €152 | -€806 | -84.1% |
| Gross operating margin | 9900 | €870,541 | €656,329 | -€214,212 | -24.6% |
| Operating profit (loss) | 9901 | €552,378 | €189,262 | -€363,116 | -65.7% |
| Financial income | 75/76B | €1,634 | €844 | -€790 | -48.4% |
| Recurring financial income | 75 | €1,634 | €844 | -€790 | -48.4% |
| Financial charges | 65/66B | €3,308 | €2,706 | -€602 | -18.2% |
| Recurring financial charges | 65 | €3,308 | €2,706 | -€602 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €550,704 | €187,400 | -€363,304 | -66.0% |
| Income taxes | 67/77 | €141,417 | €51,003 | -€90,414 | -63.9% |
| Profit (loss) for the period | 9904 | €409,287 | €136,397 | -€272,890 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €409,287 | €136,397 | -€272,890 | -66.7% |
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 7 October 2026 via checked.be.