CHRIS'PROJECT: 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'PROJECT
Largest movements
- Receivables within one year +€6,493
up €6,493 (+55.6%), from €11,672 to €18,165
of which Trade receivables: +€6,478
- Profit (loss) carried forward +€23,673
up €23,673 (+36.4%), from €65,016 to €88,689
- Debts after one year -€14,557
down €14,557 (-30.8%), from €47,322 to €32,764
- Short-term financial debts -€2,279
no longer reported in 2025 (was €2,279)
- Trade debts -€1,744
down €1,744 (-96.3%), from €1,810 to €66
- Turnover +€2,190
up €2,190 (+2.1%), from €102,010 to €104,200
- Purchases and services +€1,479
up €1,479 (+2.3%), from €64,801 to €66,280
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 | €143,222 | €149,080 | +€5,858 | +4.1% |
| Fixed assets | 21/28 | €126,220 | €125,821 | -€399 | -0.3% |
| Tangible fixed assets | 22/27 | €1,142 | €743 | -€399 | -34.9% |
| Furniture and vehicles | 24 | €1,142 | €743 | -€399 | -34.9% |
| Financial fixed assets | 28 | €125,078 | €125,078 | = | 0.0% |
| Current assets | 29/58 | €17,001 | €23,258 | +€6,257 | +36.8% |
| Amounts receivable within one year | 40/41 | €11,672 | €18,165 | +€6,493 | +55.6% |
| Trade receivables | 40 | €11,672 | €18,150 | +€6,478 | +55.5% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €5,329 | €5,093 | -€236 | -4.4% |
| Total equity and liabilities | 10/49 | €143,222 | €149,080 | +€5,858 | +4.1% |
| Equity | 10/15 | €70,016 | €93,689 | +€23,673 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,016 | €88,689 | +€23,673 | +36.4% |
| Amounts payable | 17/49 | €73,206 | €55,391 | -€17,815 | -24.3% |
| Amounts payable after more than one year | 17 | €47,322 | €32,764 | -€14,557 | -30.8% |
| Financial debts | 170/4 | €47,322 | €32,764 | -€14,557 | -30.8% |
| Amounts payable within one year | 42/48 | €25,860 | €22,627 | -€3,233 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €14,212 | €14,557 | +€345 | +2.4% |
| Financial debts | 43 | €2,279 | - | -€2,279 | |
| Credit institutions | 430/8 | €2,279 | - | -€2,279 | |
| Trade debts | 44 | €1,810 | €66 | -€1,744 | -96.3% |
| Suppliers | 440/4 | €1,810 | €66 | -€1,744 | -96.3% |
| Taxes, remuneration and social security | 45 | €7,558 | €8,003 | +€445 | +5.9% |
| Taxes | 450/3 | €7,558 | €8,003 | +€445 | +5.9% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Turnover | 70 | €102,010 | €104,200 | +€2,190 | +2.1% |
| Non-recurring operating income | 76A | €7 | - | -€7 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64,801 | €66,280 | +€1,479 | +2.3% |
| Remuneration, social security and pensions | 62 | €1,298 | €1,298 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €399 | +€105 | +35.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €221 | - | -€221 | |
| Gross operating margin | 9900 | €37,300 | €37,920 | +€621 | +1.7% |
| Operating profit (loss) | 9901 | €35,099 | €35,823 | +€724 | +2.1% |
| Financial charges | 65/66B | €2,317 | €2,215 | -€101 | -4.4% |
| Recurring financial charges | 65 | €2,317 | €2,215 | -€101 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €32,782 | €33,608 | +€826 | +2.5% |
| Income taxes | 67/77 | €9,719 | €9,935 | +€216 | +2.2% |
| Profit (loss) for the period | 9904 | €23,063 | €23,673 | +€610 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,063 | €23,673 | +€610 | +2.6% |
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 5 October 2026 via checked.be.