CHRISANN: 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.
CHRISANN
Largest movements
- Tangible fixed assets +€14,402
up €14,402 (+32.2%), from €44,739 to €59,140
of which Furniture and vehicles: +€16,125
- Cash +€13,698
up €13,698 (+116.9%), from €11,716 to €25,414
mainly Depreciation (+€15,688) and Debts after one year (+€13,243)
- Deferred charges and accrued income -€3,868
down €3,868 (-23.7%), from €16,313 to €12,445
- Other debts -€13,850
down €13,850 (-98.7%), from €14,031 to €181
- Debts after one year +€13,243
up €13,243 (+33.9%), from €39,103 to €52,345
- Current portion of long-term debt +€11,557
up €11,557 (+57.0%), from €20,261 to €31,818
- Profit (loss) carried forward +€9,345
up €9,345 (+11.1%), from -€84,239 to -€74,894
- Accrued charges and deferred income -€8,323
no longer reported in 2025 (was €8,323)
- Gross operating margin +€15,290
up €15,290 (+6.6%), from €230,405 to €245,695
- Staff costs -€3,660
down €3,660 (-1.7%), from €210,649 to €206,989
- Depreciation -€3,062
down €3,062 (-16.3%), from €18,750 to €15,688
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 | €91,983 | €116,214 | +€24,232 | +26.3% |
| Fixed assets | 21/28 | €49,012 | €63,413 | +€14,402 | +29.4% |
| Tangible fixed assets | 22/27 | €44,739 | €59,140 | +€14,402 | +32.2% |
| Plant, machinery and equipment | 23 | €25,152 | €23,429 | -€1,723 | -6.8% |
| Furniture and vehicles | 24 | €19,587 | €35,712 | +€16,125 | +82.3% |
| Financial fixed assets | 28 | €4,273 | €4,273 | = | 0.0% |
| Current assets | 29/58 | €42,971 | €52,801 | +€9,830 | +22.9% |
| Stocks and contracts in progress | 3 | €14,942 | €14,942 | = | 0.0% |
| Stocks | 30/36 | €14,942 | €14,942 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,716 | €25,414 | +€13,698 | +116.9% |
| Deferred charges and accrued income | 490/1 | €16,313 | €12,445 | -€3,868 | -23.7% |
| Total equity and liabilities | 10/49 | €91,983 | €116,214 | +€24,232 | +26.3% |
| Equity | 10/15 | -€65,617 | -€56,272 | +€9,345 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22 | €22 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22 | €22 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,239 | -€74,894 | +€9,345 | +11.1% |
| Amounts payable | 17/49 | €157,599 | €172,486 | +€14,886 | +9.4% |
| Amounts payable after more than one year | 17 | €39,103 | €52,345 | +€13,243 | +33.9% |
| Financial debts | 170/4 | €39,103 | €52,345 | +€13,243 | +33.9% |
| Amounts payable within one year | 42/48 | €110,174 | €120,140 | +€9,966 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €20,261 | €31,818 | +€11,557 | +57.0% |
| Financial debts | 43 | €19,051 | €25,869 | +€6,819 | +35.8% |
| Credit institutions | 430/8 | €19,051 | €25,869 | +€6,819 | +35.8% |
| Trade debts | 44 | €40,106 | €45,070 | +€4,964 | +12.4% |
| Suppliers | 440/4 | €40,106 | €45,070 | +€4,964 | +12.4% |
| Taxes, remuneration and social security | 45 | €16,725 | €17,202 | +€477 | +2.8% |
| Taxes | 450/3 | €7,817 | €8,195 | +€378 | +4.8% |
| Remuneration and social security | 454/9 | €8,909 | €9,007 | +€99 | +1.1% |
| Other amounts payable | 47/48 | €14,031 | €181 | -€13,850 | -98.7% |
| Accrued charges and deferred income | 492/3 | €8,323 | - | -€8,323 | |
| Non-recurring operating income | 76A | €19,530 | - | -€19,530 | |
| Remuneration, social security and pensions | 62 | €210,649 | €206,989 | -€3,660 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,750 | €15,688 | -€3,062 | -16.3% |
| Other operating charges | 640/8 | €4,449 | €3,651 | -€798 | -17.9% |
| Gross operating margin | 9900 | €230,405 | €245,695 | +€15,290 | +6.6% |
| Operating profit (loss) | 9901 | -€3,443 | €19,367 | +€22,810 | |
| Financial income | 75/76B | €22 | €61 | +€39 | +179.5% |
| Recurring financial income | 75 | €22 | €61 | +€39 | +179.5% |
| Financial charges | 65/66B | €7,975 | €10,083 | +€2,107 | +26.4% |
| Recurring financial charges | 65 | €7,975 | €10,083 | +€2,107 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,397 | €9,345 | +€20,742 | |
| Profit (loss) for the period | 9904 | -€11,397 | €9,345 | +€20,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,397 | €9,345 | +€20,742 |
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 3 October 2026 via checked.be.