CHRIS EXPO: 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 EXPO
Largest movements
- Tangible fixed assets -€11,676
down €11,676 (-6.7%), from €174,333 to €162,657
of which Land and buildings: -€12,817
- Cash -€5,440
down €5,440 (-38.9%), from €13,978 to €8,538
mainly Debts after one year (-€16,295) and Investment in fixed assets (net) (-€2,166)
- Profit (loss) carried forward -€18,325
down €18,325 (-100%), from €18,325 to €0
- Reserves +€17,736
up €17,736 (+62.1%), from €28,551 to €46,287
of which Distributable reserves: +€19,596
- Debts after one year -€16,295
down €16,295 (-11.9%), from €136,815 to €120,520
of which Financial debts: -€16,355
- Gross operating margin -€4,248
down €4,248 (-16.9%), from €25,185 to €20,937
- Depreciation +€1,025
up €1,025 (+8.0%), from €12,817 to €13,842
- Taxes -€974
down €974 (-60.4%), from €1,612 to €638
- Financial charges -€323
down €323 (-9.6%), from €3,360 to €3,037
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 | €213,621 | €197,291 | -€16,330 | -7.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €174,333 | €162,657 | -€11,676 | -6.7% |
| Tangible fixed assets | 22/27 | €174,333 | €162,657 | -€11,676 | -6.7% |
| Land and buildings | 22 | €174,333 | €161,516 | -€12,817 | -7.4% |
| Furniture and vehicles | 24 | - | €1,141 | +€1,141 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €39,288 | €34,634 | -€4,653 | -11.8% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,175 | €5,073 | +€1,898 | +59.8% |
| Trade receivables | 40 | €3,175 | €3,211 | +€36 | +1.1% |
| Other amounts receivable | 41 | €0 | €1,862 | +€1,862 | |
| Cash at bank and in hand | 54/58 | €13,978 | €8,538 | -€5,440 | -38.9% |
| Deferred charges and accrued income | 490/1 | €1,135 | €23 | -€1,112 | -98.0% |
| Total equity and liabilities | 10/49 | €213,621 | €197,291 | -€16,330 | -7.6% |
| Equity | 10/15 | €53,081 | €54,352 | +€1,271 | +2.4% |
| Contributions | 10/11 | €6,205 | €8,065 | +€1,860 | +30.0% |
| Reserves | 13 | €28,551 | €46,287 | +€17,736 | +62.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €26,691 | €46,287 | +€19,596 | +73.4% |
| Profit (loss) carried forward | 14 | €18,325 | €0 | -€18,325 | -100% |
| Amounts payable | 17/49 | €160,539 | €142,939 | -€17,600 | -11.0% |
| Amounts payable after more than one year | 17 | €136,815 | €120,520 | -€16,295 | -11.9% |
| Financial debts | 170/4 | €135,615 | €119,260 | -€16,355 | -12.1% |
| Other amounts payable | 178/9 | €1,200 | €1,260 | +€60 | +5.0% |
| Amounts payable within one year | 42/48 | €23,724 | €22,419 | -€1,305 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €16,035 | €16,355 | +€320 | +2.0% |
| Trade debts | 44 | €2,167 | €1,072 | -€1,095 | -50.5% |
| Suppliers | 440/4 | €2,167 | €1,072 | -€1,095 | -50.5% |
| Taxes, remuneration and social security | 45 | €3,590 | €2,452 | -€1,137 | -31.7% |
| Taxes | 450/3 | €3,590 | €2,452 | -€1,137 | -31.7% |
| Other amounts payable | 47/48 | €1,932 | €2,539 | +€607 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,817 | €13,842 | +€1,025 | +8.0% |
| Other operating charges | 640/8 | €2,831 | €2,686 | -€145 | -5.1% |
| Non-recurring operating charges | 66A | €1,941 | - | -€1,941 | |
| Gross operating margin | 9900 | €25,185 | €20,937 | -€4,248 | -16.9% |
| Operating profit (loss) | 9901 | €7,595 | €4,409 | -€3,186 | -42.0% |
| Financial income | 75/76B | €525 | €536 | +€11 | +2.2% |
| Recurring financial income | 75 | €525 | €536 | +€11 | +2.2% |
| Financial charges | 65/66B | €3,360 | €3,037 | -€323 | -9.6% |
| Recurring financial charges | 65 | €3,360 | €3,037 | -€323 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €4,760 | €1,909 | -€2,852 | -59.9% |
| Income taxes | 67/77 | €1,612 | €638 | -€974 | -60.4% |
| Profit (loss) for the period | 9904 | €3,149 | €1,271 | -€1,878 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,149 | €1,271 | -€1,878 | -59.6% |
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.