CHRIS10 DEUREN: 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.
CHRIS10 DEUREN
Largest movements
- Cash -€13,982
down €13,982 (-45.5%), from €30,737 to €16,755
mainly Contributions, distributions and other (-€32,000) and Investment in fixed assets (net) (-€9,132)
- Tangible fixed assets +€9,132
up €9,132 (+76.1%), from €12,000 to €21,132
- Receivables within one year +€3,101
up €3,101 (+3.2%), from €98,127 to €101,229
of which Other amounts receivable: +€3,471
- Accrued charges and deferred income -€4,991
no longer reported in 2024 (was €4,991)
- Tax, wage and social debts +€4,880
new in 2024: €4,880
- Trade debts -€1,853
down €1,853 (-74.7%), from €2,482 to €629
- Staff costs +€13,395
up €13,395 (+199%), from €6,725 to €20,120
- Gross operating margin +€5,114
up €5,114 (+8.5%), from €60,396 to €65,509
- Taxes +€4,218
up €4,218 (+52.2%), from €8,079 to €12,297
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,864 | €139,116 | -€1,748 | -1.2% |
| Fixed assets | 21/28 | €12,000 | €21,132 | +€9,132 | +76.1% |
| Tangible fixed assets | 22/27 | €12,000 | €21,132 | +€9,132 | +76.1% |
| Furniture and vehicles | 24 | €12,000 | €21,132 | +€9,132 | +76.1% |
| Current assets | 29/58 | €128,864 | €117,984 | -€10,881 | -8.4% |
| Amounts receivable within one year | 40/41 | €98,127 | €101,229 | +€3,101 | +3.2% |
| Trade receivables | 40 | €19,849 | €19,480 | -€369 | -1.9% |
| Other amounts receivable | 41 | €78,279 | €81,749 | +€3,471 | +4.4% |
| Cash at bank and in hand | 54/58 | €30,737 | €16,755 | -€13,982 | -45.5% |
| Total equity and liabilities | 10/49 | €140,864 | €139,116 | -€1,748 | -1.2% |
| Equity | 10/15 | €101,392 | €101,607 | +€216 | +0.2% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | - | -€6,250 | |
| Issued capital | 100 | €18,750 | - | -€18,750 | |
| Uncalled capital | 101 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | - | €1,875 | +€1,875 | |
| Profit (loss) carried forward | 14 | €93,267 | €93,482 | +€216 | +0.2% |
| Amounts payable | 17/49 | €39,473 | €37,509 | -€1,964 | -5.0% |
| Amounts payable within one year | 42/48 | €34,482 | €37,509 | +€3,027 | +8.8% |
| Trade debts | 44 | €2,482 | €629 | -€1,853 | -74.7% |
| Suppliers | 440/4 | €2,482 | €629 | -€1,853 | -74.7% |
| Taxes, remuneration and social security | 45 | - | €4,880 | +€4,880 | |
| Taxes | 450/3 | - | €4,880 | +€4,880 | |
| Other amounts payable | 47/48 | €32,000 | €32,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,991 | - | -€4,991 | |
| Remuneration, social security and pensions | 62 | €6,725 | €20,120 | +€13,395 | +199% |
| Other operating charges | 640/8 | €786 | €758 | -€28 | -3.6% |
| Gross operating margin | 9900 | €60,396 | €65,509 | +€5,114 | +8.5% |
| Operating profit (loss) | 9901 | €52,885 | €44,632 | -€8,253 | -15.6% |
| Financial charges | 65/66B | €129 | €119 | -€11 | -8.1% |
| Recurring financial charges | 65 | €129 | €119 | -€11 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €52,756 | €44,513 | -€8,243 | -15.6% |
| Income taxes | 67/77 | €8,079 | €12,297 | +€4,218 | +52.2% |
| Profit (loss) for the period | 9904 | €44,676 | €32,216 | -€12,461 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,676 | €32,216 | -€12,461 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.