CHRISAL: 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.
CHRISAL
Largest movements
- Receivables within one year -€6,660
down €6,660 (-93.0%), from €7,160 to €500
of which Trade receivables: -€6,660
- Tangible fixed assets -€593
down €593 (-1.2%), from €48,798 to €48,205
- Other debts -€9,000
down €9,000 (-82.3%), from €10,940 to €1,940
- Profit (loss) carried forward +€739
up €739 (+4.5%), from -€16,497 to -€15,759
- Trade debts +€650
up €650 (+44.8%), from €1,452 to €2,102
- Turnover -€1,530
down €1,530 (-12.4%), from €12,330 to €10,800
- Purchases and services -€1,195
down €1,195 (-23.1%), from €5,183 to €3,988
- Other operating charges +€1,161
up €1,161 (+27.3%), from €4,245 to €5,405
- Gross operating margin -€335
down €335 (-4.7%), from €7,147 to €6,812
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 | €57,895 | €50,283 | -€7,611 | -13.1% |
| Fixed assets | 21/28 | €48,798 | €48,205 | -€593 | -1.2% |
| Tangible fixed assets | 22/27 | €48,798 | €48,205 | -€593 | -1.2% |
| Land and buildings | 22 | €48,798 | €48,205 | -€593 | -1.2% |
| Current assets | 29/58 | €9,097 | €2,078 | -€7,019 | -77.2% |
| Amounts receivable within one year | 40/41 | €7,160 | €500 | -€6,660 | -93.0% |
| Trade receivables | 40 | €6,660 | - | -€6,660 | |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,937 | €1,578 | -€359 | -18.5% |
| Total equity and liabilities | 10/49 | €57,895 | €50,283 | -€7,611 | -13.1% |
| Equity | 10/15 | €45,503 | €46,241 | +€739 | +1.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,497 | -€15,759 | +€739 | +4.5% |
| Amounts payable | 17/49 | €12,392 | €4,042 | -€8,350 | -67.4% |
| Amounts payable within one year | 42/48 | €12,392 | €4,042 | -€8,350 | -67.4% |
| Trade debts | 44 | €1,452 | €2,102 | +€650 | +44.8% |
| Suppliers | 440/4 | €1,452 | €2,102 | +€650 | +44.8% |
| Other amounts payable | 47/48 | €10,940 | €1,940 | -€9,000 | -82.3% |
| Turnover | 70 | €12,330 | €10,800 | -€1,530 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,183 | €3,988 | -€1,195 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €593 | = | 0.0% |
| Other operating charges | 640/8 | €4,245 | €5,405 | +€1,161 | +27.3% |
| Gross operating margin | 9900 | €7,147 | €6,812 | -€335 | -4.7% |
| Operating profit (loss) | 9901 | €2,310 | €814 | -€1,496 | -64.8% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €2,236 | €739 | -€1,498 | -67.0% |
| Profit (loss) for the period | 9904 | €2,236 | €739 | -€1,498 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,236 | €739 | -€1,498 | -67.0% |
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 4 October 2026 via checked.be.