CHRISAR: 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.
What changed
CHRISAR
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€122,278
2024 · €322,438-€200,160
Equity
€2.3m
2024 · €2.2m+€122,278
Cash
€11,563
2024 · €21,475-€9,912
Balance sheet total
€3.5m
2024 · €3.5m+€70,896
Largest movements
Assets
- Receivables within one year +€152,097
up €152,097 (+22.6%), from €672,016 to €824,113
of which Other amounts receivable: +€125,725
- Tangible fixed assets -€79,256
down €79,256 (-2.9%), from €2.8m to €2.7m
Equity and liabilities
- Trade debts +€271,764
up €271,764 (+282%), from €96,416 to €368,180
- Debts after one year -€220,535
down €220,535 (-57.0%), from €387,145 to €166,610
- Profit (loss) carried forward +€122,278
up €122,278 (+6.0%), from €2.0m to €2.1m
- Short-term financial debts -€65,405
down €65,405 (-37.9%), from €172,576 to €107,171
Income statement
- Other operating income -€628,357
down €628,357 (-99.6%), from €630,605 to €2,248
- Turnover +€344,250
up €344,250 (+447%), from €76,968 to €421,218
- Taxes -€67,620
down €67,620 (-62.1%), from €108,956 to €41,336
of which Taxes: -€67,620
- Financial charges -€31,714
down €31,714 (-53.2%), from €59,588 to €27,874
- Services and other goods +€22,380
up €22,380 (+26.6%), from €84,259 to €106,640
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.
Result 2024
€322,438
Turnover
+€344,250
Other operating income
-€628,357
Services and other goods
-€22,380
Depreciation
-€2,322
Other operating charges
+€599
Other operating items
-€2,032
Financial income
+€10,749
Financial charges
+€31,714
Taxes
+€67,620
Result 2025
€122,278
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€312,526
Investment
-€21,253
Financing
-€301,185
Cash 2024
€21,475
From operations (derived)
+€312,526
Net result for the year
+€122,278
Depreciation
+€100,509
Receivables within one year
-€152,097
Deferred charges and accrued income
-€7,967
Trade debts
+€271,764
Tax, wage and social debts
-€7,173
Other debts
-€19,000
Accrued charges and deferred income
+€4,211
Investment (derived)
-€21,253
Investment in fixed assets (net)
-€21,253
Financing
-€301,185
Debts after one year
-€220,535
Current portion of long-term debt
-€15,245
Short-term financial debts
-€65,405
Cash 2025
€11,563
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,463,850 | €3,534,746 | +€70,896 | +2.0% |
| Fixed assets | 21/28 | €2,751,232 | €2,671,976 | -€79,256 | -2.9% |
| Tangible fixed assets | 22/27 | €2,751,232 | €2,671,976 | -€79,256 | -2.9% |
| Land and buildings | 22 | €2,751,232 | €2,671,976 | -€79,256 | -2.9% |
| Current assets | 29/58 | €712,618 | €862,770 | +€150,152 | +21.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €672,016 | €824,113 | +€152,097 | +22.6% |
| Trade receivables | 40 | €8,290 | €34,661 | +€26,371 | +318% |
| Other amounts receivable | 41 | €663,727 | €789,452 | +€125,725 | +18.9% |
| Cash at bank and in hand | 54/58 | €21,475 | €11,563 | -€9,912 | -46.2% |
| Deferred charges and accrued income | 490/1 | €19,127 | €27,094 | +€7,967 | +41.7% |
| Total equity and liabilities | 10/49 | €3,463,850 | €3,534,746 | +€70,896 | +2.0% |
| Equity | 10/15 | €2,227,657 | €2,349,936 | +€122,278 | +5.5% |
| Contributions | 10/11 | €137,870 | €137,870 | = | 0.0% |
| Reserves | 13 | €65,718 | €65,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €65,718 | €65,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,024,070 | €2,146,348 | +€122,278 | +6.0% |
| Amounts payable | 17/49 | €1,236,193 | €1,184,810 | -€51,382 | -4.2% |
| Amounts payable after more than one year | 17 | €387,145 | €166,610 | -€220,535 | -57.0% |
| Financial debts | 170/4 | €387,145 | €166,610 | -€220,535 | -57.0% |
| Credit institutions | 173 | €387,145 | €166,610 | -€220,535 | -57.0% |
| Amounts payable within one year | 42/48 | €819,484 | €984,425 | +€164,941 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €235,779 | €220,535 | -€15,245 | -6.5% |
| Financial debts | 43 | €172,576 | €107,171 | -€65,405 | -37.9% |
| Credit institutions | 430/8 | €172,576 | €107,171 | -€65,405 | -37.9% |
| Trade debts | 44 | €96,416 | €368,180 | +€271,764 | +282% |
| Suppliers | 440/4 | €96,416 | €368,180 | +€271,764 | +282% |
| Taxes, remuneration and social security | 45 | €30,712 | €23,539 | -€7,173 | -23.4% |
| Taxes | 450/3 | €30,712 | €23,539 | -€7,173 | -23.4% |
| Other amounts payable | 47/48 | €284,000 | €265,000 | -€19,000 | -6.7% |
| Accrued charges and deferred income | 492/3 | €29,564 | €33,775 | +€4,211 | +14.2% |
| Operating income | 70/76A | €707,573 | €423,466 | -€284,107 | -40.2% |
| Turnover | 70 | €76,968 | €421,218 | +€344,250 | +447% |
| Other operating income | 74 | €630,605 | €2,248 | -€628,357 | -99.6% |
| Operating charges | 60/66A | €223,397 | €249,533 | +€26,136 | +11.7% |
| Services and other goods | 61 | €84,259 | €106,640 | +€22,380 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,187 | €100,509 | +€2,322 | +2.4% |
| Other operating charges | 640/8 | €40,951 | €40,352 | -€599 | -1.5% |
| Non-recurring operating charges | 66A | - | €2,032 | +€2,032 | |
| Operating profit (loss) | 9901 | €484,176 | €173,933 | -€310,244 | -64.1% |
| Financial income | 75/76B | €6,806 | €17,555 | +€10,749 | +158% |
| Recurring financial income | 75 | €6,806 | €17,555 | +€10,749 | +158% |
| Income from current assets | 751 | €6,806 | €17,486 | +€10,679 | +157% |
| Other financial income | 752/9 | - | €70 | +€70 | |
| Financial charges | 65/66B | €59,588 | €27,874 | -€31,714 | -53.2% |
| Recurring financial charges | 65 | €59,588 | €27,874 | -€31,714 | -53.2% |
| Debt charges | 650 | €58,195 | €26,634 | -€31,560 | -54.2% |
| Other financial charges | 652/9 | €1,394 | €1,240 | -€154 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €431,394 | €163,614 | -€267,780 | -62.1% |
| Income taxes | 67/77 | €108,956 | €41,336 | -€67,620 | -62.1% |
| Taxes | 670/3 | €108,956 | €41,336 | -€67,620 | -62.1% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €322,438 | €122,278 | -€200,160 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €322,438 | €122,278 | -€200,160 | -62.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.