CHRIS & VERO ATTRACTION: 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 & VERO ATTRACTION
Largest movements
- Tangible fixed assets -€10,531
down €10,531 (-4.5%), from €234,853 to €224,322
of which Furniture and vehicles: -€10,335
- Cash -€7,049
down €7,049 (-69.1%), from €10,201 to €3,152
mainly Other debts (-€10,798) and Investment in fixed assets (net) (-€8,100)
- Other debts -€10,798
down €10,798 (-27.7%), from €38,935 to €28,136
- Tax, wage and social debts -€7,862
down €7,862 (-29.0%), from €27,069 to €19,206
of which Remuneration and social security: -€7,636
- Profit (loss) carried forward +€6,880
up €6,880 (+8.2%), from €84,384 to €91,264
- Trade debts -€3,182
down €3,182 (-8.4%), from €37,690 to €34,508
- Gross operating margin -€41,003
down €41,003 (-57.9%), from €70,876 to €29,872
- Taxes -€12,740
down €12,740 (-90.2%), from €14,124 to €1,384
- Financial charges -€832
down €832 (-54.8%), from €1,517 to €685
- Other operating charges +€796
up €796 (+184%), from €432 to €1,228
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 | €253,745 | €236,381 | -€17,364 | -6.8% |
| Fixed assets | 21/28 | €235,782 | €224,322 | -€11,460 | -4.9% |
| Tangible fixed assets | 22/27 | €234,853 | €224,322 | -€10,531 | -4.5% |
| Plant, machinery and equipment | 23 | €207,721 | €207,525 | -€196 | -0.1% |
| Furniture and vehicles | 24 | €27,132 | €16,797 | -€10,335 | -38.1% |
| Financial fixed assets | 28 | €930 | - | -€930 | |
| Current assets | 29/58 | €17,962 | €12,059 | -€5,903 | -32.9% |
| Stocks and contracts in progress | 3 | €4,861 | €3,611 | -€1,250 | -25.7% |
| Stocks | 30/36 | €4,861 | €3,611 | -€1,250 | -25.7% |
| Amounts receivable within one year | 40/41 | €786 | €3,182 | +€2,396 | +305% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €786 | €3,032 | +€2,246 | +286% |
| Cash at bank and in hand | 54/58 | €10,201 | €3,152 | -€7,049 | -69.1% |
| Deferred charges and accrued income | 490/1 | €2,114 | €2,114 | = | 0.0% |
| Total equity and liabilities | 10/49 | €253,745 | €236,381 | -€17,364 | -6.8% |
| Equity | 10/15 | €141,590 | €148,470 | +€6,880 | +4.9% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €1,006 | €1,006 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,006 | €1,006 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,006 | €1,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,384 | €91,264 | +€6,880 | +8.2% |
| Amounts payable | 17/49 | €112,155 | €87,912 | -€24,243 | -21.6% |
| Amounts payable after more than one year | 17 | €6,060 | €3,544 | -€2,516 | -41.5% |
| Financial debts | 170/4 | €6,060 | €3,544 | -€2,516 | -41.5% |
| Amounts payable within one year | 42/48 | €106,094 | €84,368 | -€21,727 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €2,401 | €2,516 | +€115 | +4.8% |
| Trade debts | 44 | €37,690 | €34,508 | -€3,182 | -8.4% |
| Suppliers | 440/4 | €37,690 | €34,508 | -€3,182 | -8.4% |
| Taxes, remuneration and social security | 45 | €27,069 | €19,206 | -€7,862 | -29.0% |
| Taxes | 450/3 | €17,402 | €17,177 | -€226 | -1.3% |
| Remuneration and social security | 454/9 | €9,666 | €2,030 | -€7,636 | -79.0% |
| Other amounts payable | 47/48 | €38,935 | €28,136 | -€10,798 | -27.7% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €750 | €136 | -€614 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,858 | €19,560 | +€702 | +3.7% |
| Other operating charges | 640/8 | €432 | €1,228 | +€796 | +184% |
| Gross operating margin | 9900 | €70,876 | €29,872 | -€41,003 | -57.9% |
| Operating profit (loss) | 9901 | €50,836 | €8,949 | -€41,887 | -82.4% |
| Financial charges | 65/66B | €1,517 | €685 | -€832 | -54.8% |
| Recurring financial charges | 65 | €1,517 | €685 | -€832 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €49,319 | €8,264 | -€41,055 | -83.2% |
| Income taxes | 67/77 | €14,124 | €1,384 | -€12,740 | -90.2% |
| Profit (loss) for the period | 9904 | €35,195 | €6,880 | -€28,316 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,195 | €6,880 | -€28,316 | -80.5% |
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 28 October 2026 via checked.be.