CHRIS.HOME: 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.HOME
Largest movements
- Receivables within one year +€15,742
up €15,742 (+94.3%), from €16,698 to €32,440
of which Trade receivables: +€15,828
- Cash -€3,795
down €3,795 (-56.9%), from €6,670 to €2,875
mainly Receivables within one year (-€15,742) and Trade debts (-€5,447)
- Tangible fixed assets +€1,368
up €1,368 (+20.7%), from €6,618 to €7,986
of which Furniture and vehicles: +€3,416
- Other debts +€12,574
up €12,574 (+99.8%), from €12,595 to €25,168
- Trade debts -€5,447
down €5,447 (-79.8%), from €6,827 to €1,380
- Profit (loss) carried forward +€3,728
up €3,728 (+72.2%), from €5,165 to €8,892
- Tax, wage and social debts +€1,920
up €1,920 (+72.5%), from €2,650 to €4,570
of which Remuneration and social security: +€1,950
- Gross operating margin +€35,297
up €35,297, from -€16,190 to €19,107
- Financial charges +€3,020
up €3,020 (+75.0%), from €4,025 to €7,045
- Staff costs +€1,552
up €1,552 (+70.8%), from €2,191 to €3,743
- Depreciation +€897
up €897 (+40.9%), from €2,191 to €3,088
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 | €32,236 | €45,011 | +€12,775 | +39.6% |
| Formation expenses | 20 | €353 | - | -€353 | |
| Fixed assets | 21/28 | €8,328 | €9,696 | +€1,368 | +16.4% |
| Tangible fixed assets | 22/27 | €6,618 | €7,986 | +€1,368 | +20.7% |
| Plant, machinery and equipment | 23 | €5,827 | €3,779 | -€2,048 | -35.1% |
| Furniture and vehicles | 24 | €791 | €4,207 | +€3,416 | +432% |
| Financial fixed assets | 28 | €1,710 | €1,710 | = | 0.0% |
| Current assets | 29/58 | €23,556 | €35,315 | +€11,759 | +49.9% |
| Amounts receivable within one year | 40/41 | €16,698 | €32,440 | +€15,742 | +94.3% |
| Trade receivables | 40 | €16,612 | €32,440 | +€15,828 | +95.3% |
| Other amounts receivable | 41 | €86 | - | -€86 | |
| Cash at bank and in hand | 54/58 | €6,670 | €2,875 | -€3,795 | -56.9% |
| Deferred charges and accrued income | 490/1 | €188 | - | -€188 | |
| Total equity and liabilities | 10/49 | €32,236 | €45,011 | +€12,775 | +39.6% |
| Equity | 10/15 | €10,165 | €13,892 | +€3,728 | +36.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,165 | €8,892 | +€3,728 | +72.2% |
| Amounts payable | 17/49 | €22,072 | €31,119 | +€9,047 | +41.0% |
| Amounts payable within one year | 42/48 | €22,072 | €31,119 | +€9,047 | +41.0% |
| Trade debts | 44 | €6,827 | €1,380 | -€5,447 | -79.8% |
| Suppliers | 440/4 | €6,827 | €1,380 | -€5,447 | -79.8% |
| Taxes, remuneration and social security | 45 | €2,650 | €4,570 | +€1,920 | +72.5% |
| Taxes | 450/3 | €2,650 | €2,620 | -€30 | -1.1% |
| Remuneration and social security | 454/9 | - | €1,950 | +€1,950 | |
| Other amounts payable | 47/48 | €12,595 | €25,168 | +€12,574 | +99.8% |
| Remuneration, social security and pensions | 62 | €2,191 | €3,743 | +€1,552 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,191 | €3,088 | +€897 | +40.9% |
| Other operating charges | 640/8 | €1,562 | €1,484 | -€78 | -5.0% |
| Gross operating margin | 9900 | -€16,190 | €19,107 | +€35,297 | |
| Operating profit (loss) | 9901 | -€22,135 | €10,792 | +€32,927 | |
| Financial income | 75/76B | €111 | €52 | -€59 | -53.2% |
| Recurring financial income | 75 | €111 | €52 | -€59 | -53.2% |
| Financial charges | 65/66B | €4,025 | €7,045 | +€3,020 | +75.0% |
| Recurring financial charges | 65 | €4,025 | €7,045 | +€3,020 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,049 | €3,799 | +€29,848 | |
| Income taxes | 67/77 | - | €71 | +€71 | |
| Profit (loss) for the period | 9904 | -€26,049 | €3,728 | +€29,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,049 | €3,728 | +€29,777 |
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 20 October 2026 via checked.be.