CHRISA: 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.
CHRISA
Largest movements
- Cash +€94,237
up €94,237 (+43.0%), from €219,272 to €313,509
mainly Other debts (+€197,283) and Net result for the year (+€109,816)
- Receivables within one year +€51,202
up €51,202 (+68.1%), from €75,200 to €126,401
of which Trade receivables: +€41,387
- Tangible fixed assets -€44,878
down €44,878 (-43.4%), from €103,493 to €58,614
of which Furniture and vehicles: -€24,515
- Intangible fixed assets -€10,000
down €10,000 (-50.1%), from €19,973 to €9,973
- Other debts +€197,283
up €197,283 (+6,576%), from €3,000 to €200,283
- Profit (loss) carried forward -€90,184
down €90,184 (-43.2%), from €208,565 to €118,382
- Debts after one year -€30,698
down €30,698 (-44.9%), from €68,330 to €37,632
- Tax, wage and social debts +€10,901
up €10,901 (+53.6%), from €20,323 to €31,224
of which Taxes: +€5,913
- Gross operating margin +€30,287
up €30,287 (+14.1%), from €215,317 to €245,603
- Depreciation -€12,250
down €12,250 (-21.3%), from €57,585 to €45,335
- Taxes +€10,728
up €10,728 (+44.8%), from €23,959 to €34,687
- Staff costs +€6,890
up €6,890 (+19.0%), from €36,320 to €43,210
- Write-downs +€5,313
new in 2025: €5,313
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 | €432,819 | €519,393 | +€86,574 | +20.0% |
| Fixed assets | 21/28 | €131,215 | €76,337 | -€54,878 | -41.8% |
| Intangible fixed assets | 21 | €19,973 | €9,973 | -€10,000 | -50.1% |
| Tangible fixed assets | 22/27 | €103,493 | €58,614 | -€44,878 | -43.4% |
| Plant, machinery and equipment | 23 | €6,064 | - | -€6,064 | |
| Furniture and vehicles | 24 | €48,741 | €24,226 | -€24,515 | -50.3% |
| Leasing and similar rights | 25 | €46,622 | €34,388 | -€12,234 | -26.2% |
| Other tangible fixed assets | 26 | €2,066 | - | -€2,066 | |
| Financial fixed assets | 28 | €7,750 | €7,750 | = | 0.0% |
| Current assets | 29/58 | €301,604 | €443,057 | +€141,453 | +46.9% |
| Stocks and contracts in progress | 3 | €3,879 | - | -€3,879 | |
| Stocks | 30/36 | €3,879 | - | -€3,879 | |
| Amounts receivable within one year | 40/41 | €75,200 | €126,401 | +€51,202 | +68.1% |
| Trade receivables | 40 | €75,200 | €116,586 | +€41,387 | +55.0% |
| Other amounts receivable | 41 | - | €9,815 | +€9,815 | |
| Cash at bank and in hand | 54/58 | €219,272 | €313,509 | +€94,237 | +43.0% |
| Deferred charges and accrued income | 490/1 | €3,254 | €3,147 | -€107 | -3.3% |
| Total equity and liabilities | 10/49 | €432,819 | €519,393 | +€86,574 | +20.0% |
| Equity | 10/15 | €213,565 | €123,382 | -€90,184 | -42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,565 | €118,382 | -€90,184 | -43.2% |
| Amounts payable | 17/49 | €219,254 | €396,012 | +€176,758 | +80.6% |
| Amounts payable after more than one year | 17 | €68,330 | €37,632 | -€30,698 | -44.9% |
| Financial debts | 170/4 | €68,330 | €37,632 | -€30,698 | -44.9% |
| Amounts payable within one year | 42/48 | €150,924 | €358,380 | +€207,456 | +137% |
| Current portion of amounts payable after more than one year | 42 | €29,690 | €30,698 | +€1,008 | +3.4% |
| Trade debts | 44 | €97,911 | €96,175 | -€1,736 | -1.8% |
| Suppliers | 440/4 | €97,911 | €96,175 | -€1,736 | -1.8% |
| Taxes, remuneration and social security | 45 | €20,323 | €31,224 | +€10,901 | +53.6% |
| Taxes | 450/3 | €14,153 | €20,066 | +€5,913 | +41.8% |
| Remuneration and social security | 454/9 | €6,170 | €11,158 | +€4,988 | +80.8% |
| Other amounts payable | 47/48 | €3,000 | €200,283 | +€197,283 | +6,576% |
| Non-recurring operating income | 76A | - | €7,018 | +€7,018 | |
| Remuneration, social security and pensions | 62 | €36,320 | €43,210 | +€6,890 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,585 | €45,335 | -€12,250 | -21.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,313 | +€5,313 | |
| Other operating charges | 640/8 | €3,190 | €2,736 | -€454 | -14.2% |
| Gross operating margin | 9900 | €215,317 | €245,603 | +€30,287 | +14.1% |
| Operating profit (loss) | 9901 | €118,222 | €149,009 | +€30,787 | +26.0% |
| Financial charges | 65/66B | €9,051 | €4,506 | -€4,544 | -50.2% |
| Recurring financial charges | 65 | €9,051 | €4,506 | -€4,544 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €109,172 | €144,503 | +€35,331 | +32.4% |
| Income taxes | 67/77 | €23,959 | €34,687 | +€10,728 | +44.8% |
| Profit (loss) for the period | 9904 | €85,213 | €109,816 | +€24,603 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,213 | €109,816 | +€24,603 | +28.9% |
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 18 October 2026 via checked.be.