Chris Management & Consulting: 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 Management & Consulting
Largest movements
- Receivables within one year -€19,763
down €19,763 (-38.1%), from €51,878 to €32,115
- Cash +€3,796
up €3,796 (+15.4%), from €24,708 to €28,504
mainly Receivables within one year (+€19,763) and Deferred charges and accrued income (+€1,206)
- Deferred charges and accrued income -€1,206
down €1,206 (-96.4%), from €1,251 to €45
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Short-term financial debts -€1,954
no longer reported in 2025 (was €1,954)
- Gross operating margin -€8,491
down €8,491, from €6,965 to -€1,526
- Taxes -€1,042
down €1,042 (-65.2%), from €1,598 to €556
- Financial income -€697
down €697 (-25.1%), from €2,778 to €2,081
- Other operating charges -€640
down €640 (-83.5%), from €767 to €127
- Financial charges -€229
down €229 (-59.7%), from €383 to €155
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 | €77,837 | €60,664 | -€17,173 | -22.1% |
| Current assets | 29/58 | €77,837 | €60,664 | -€17,173 | -22.1% |
| Amounts receivable within one year | 40/41 | €51,878 | €32,115 | -€19,763 | -38.1% |
| Other amounts receivable | 41 | €51,878 | €32,115 | -€19,763 | -38.1% |
| Cash at bank and in hand | 54/58 | €24,708 | €28,504 | +€3,796 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,251 | €45 | -€1,206 | -96.4% |
| Total equity and liabilities | 10/49 | €77,837 | €60,664 | -€17,173 | -22.1% |
| Equity | 10/15 | €60,539 | €60,257 | -€282 | -0.5% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €11,360 | €11,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,579 | €41,297 | -€282 | -0.7% |
| Amounts payable | 17/49 | €17,298 | €408 | -€16,891 | -97.6% |
| Amounts payable within one year | 42/48 | €17,298 | €408 | -€16,891 | -97.6% |
| Financial debts | 43 | €1,954 | - | -€1,954 | |
| Credit institutions | 430/8 | €1,954 | - | -€1,954 | |
| Trade debts | 44 | €345 | - | -€345 | |
| Suppliers | 440/4 | €345 | - | -€345 | |
| Taxes, remuneration and social security | 45 | - | €408 | +€408 | |
| Taxes | 450/3 | - | €408 | +€408 | |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €767 | €127 | -€640 | -83.5% |
| Non-recurring operating charges | 66A | €914 | - | -€914 | |
| Gross operating margin | 9900 | €6,965 | -€1,526 | -€8,491 | |
| Operating profit (loss) | 9901 | €5,285 | -€1,653 | -€6,938 | |
| Financial income | 75/76B | €2,778 | €2,081 | -€697 | -25.1% |
| Recurring financial income | 75 | €2,778 | €2,081 | -€697 | -25.1% |
| Financial charges | 65/66B | €383 | €155 | -€229 | -59.7% |
| Recurring financial charges | 65 | €383 | €155 | -€229 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €7,680 | €274 | -€7,406 | -96.4% |
| Income taxes | 67/77 | €1,598 | €556 | -€1,042 | -65.2% |
| Profit (loss) for the period | 9904 | €6,082 | -€282 | -€6,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,082 | -€282 | -€6,364 |
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 29 October 2026 via checked.be.