CHRISALEAD: 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.
CHRISALEAD
Largest movements
- Deferred charges and accrued income +€85,200
new in 2025: €85,200
- Cash -€81,672
down €81,672 (-94.7%), from €86,229 to €4,557
mainly Deferred charges and accrued income (-€85,200) and Tax, wage and social debts (-€13,996)
- Receivables within one year -€27,029
down €27,029 (-96.6%), from €27,985 to €956
of which Trade receivables: -€27,985
- Current investments -€4,557
no longer reported in 2025 (was €4,557)
- Tangible fixed assets -€1,479
down €1,479 (-57.9%), from €2,556 to €1,077
of which Furniture and vehicles: -€1,002
- Tax, wage and social debts -€13,996
down €13,996 (-87.0%), from €16,087 to €2,091
of which Taxes: -€11,281
- Other debts -€13,612
down €13,612 (-87.1%), from €15,632 to €2,020
- Trade debts -€3,318
down €3,318 (-61.6%), from €5,387 to €2,069
- Reserves +€1,389
up €1,389 (+2.1%), from €67,635 to €69,024
of which Distributable reserves: +€1,389
- Gross operating margin -€10,618
down €10,618 (-64.6%), from €16,442 to €5,824
- Taxes -€3,086
down €3,086 (-65.7%), from €4,697 to €1,611
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 | €121,377 | €91,840 | -€29,537 | -24.3% |
| Fixed assets | 21/28 | €2,606 | €1,127 | -€1,479 | -56.8% |
| Tangible fixed assets | 22/27 | €2,556 | €1,077 | -€1,479 | -57.9% |
| Furniture and vehicles | 24 | €1,288 | €286 | -€1,002 | -77.8% |
| Other tangible fixed assets | 26 | €1,268 | €791 | -€477 | -37.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €118,771 | €90,713 | -€28,058 | -23.6% |
| Amounts receivable within one year | 40/41 | €27,985 | €956 | -€27,029 | -96.6% |
| Trade receivables | 40 | €27,985 | - | -€27,985 | |
| Other amounts receivable | 41 | - | €956 | +€956 | |
| Current investments | 50/53 | €4,557 | - | -€4,557 | |
| Cash at bank and in hand | 54/58 | €86,229 | €4,557 | -€81,672 | -94.7% |
| Deferred charges and accrued income | 490/1 | - | €85,200 | +€85,200 | |
| Total equity and liabilities | 10/49 | €121,377 | €91,840 | -€29,537 | -24.3% |
| Equity | 10/15 | €84,271 | €85,660 | +€1,389 | +1.6% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Reserves | 13 | €67,635 | €69,024 | +€1,389 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,063 | €6,063 | = | 0.0% |
| Distributable reserves | 133 | €59,712 | €61,101 | +€1,389 | +2.3% |
| Profit (loss) carried forward | 14 | €8,136 | €8,136 | = | 0.0% |
| Amounts payable | 17/49 | €37,106 | €6,180 | -€30,926 | -83.3% |
| Amounts payable within one year | 42/48 | €37,106 | €6,180 | -€30,926 | -83.3% |
| Trade debts | 44 | €5,387 | €2,069 | -€3,318 | -61.6% |
| Suppliers | 440/4 | €5,387 | €2,069 | -€3,318 | -61.6% |
| Taxes, remuneration and social security | 45 | €16,087 | €2,091 | -€13,996 | -87.0% |
| Taxes | 450/3 | €13,372 | €2,091 | -€11,281 | -84.4% |
| Remuneration and social security | 454/9 | €2,715 | - | -€2,715 | |
| Other amounts payable | 47/48 | €15,632 | €2,020 | -€13,612 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479 | €1,479 | = | 0.0% |
| Other operating charges | 640/8 | €885 | €1,002 | +€117 | +13.2% |
| Gross operating margin | 9900 | €16,442 | €5,824 | -€10,618 | -64.6% |
| Operating profit (loss) | 9901 | €14,078 | €3,343 | -€10,735 | -76.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €415 | €343 | -€72 | -17.3% |
| Recurring financial charges | 65 | €415 | €343 | -€72 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €13,666 | €3,000 | -€10,666 | -78.0% |
| Income taxes | 67/77 | €4,697 | €1,611 | -€3,086 | -65.7% |
| Profit (loss) for the period | 9904 | €8,969 | €1,389 | -€7,580 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,969 | €1,389 | -€7,580 | -84.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.