CHRISCADO: 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.
CHRISCADO
Largest movements
- Cash -€2,367
down €2,367 (-24.7%), from €9,600 to €7,233
mainly Tax, wage and social debts (-€1,782) and Net result for the year (-€584)
- Tax, wage and social debts -€1,782
down €1,782 (-84.3%), from €2,115 to €333
of which Taxes: -€1,782
- Gross operating margin +€2,970
up €2,970 (+99.2%), from -€2,994 to -€24
- Financial income -€518
down €518 (-100%), from €518 to €0
- Financial charges -€170
down €170 (-79.1%), from €215 to €45
- Taxes -€165
down €165 (-100%), from €165 to €0
- Other operating charges -€108
down €108 (-17.4%), from €624 to €515
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 | €99,015 | €96,649 | -€2,367 | -2.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €99,015 | €96,649 | -€2,367 | -2.4% |
| Amounts receivable within one year | 40/41 | €89,416 | €89,416 | = | 0.0% |
| Other amounts receivable | 41 | €89,416 | €89,416 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,600 | €7,233 | -€2,367 | -24.7% |
| Total equity and liabilities | 10/49 | €99,015 | €96,649 | -€2,367 | -2.4% |
| Equity | 10/15 | €96,900 | €96,316 | -€584 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,300 | €77,716 | -€584 | -0.7% |
| Distributable reserves | 133 | €78,300 | €77,716 | -€584 | -0.7% |
| Amounts payable | 17/49 | €2,115 | €333 | -€1,782 | -84.3% |
| Amounts payable within one year | 42/48 | €2,115 | €333 | -€1,782 | -84.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,115 | €333 | -€1,782 | -84.3% |
| Taxes | 450/3 | €1,782 | €0 | -€1,782 | -100% |
| Remuneration and social security | 454/9 | €333 | €333 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €624 | €515 | -€108 | -17.4% |
| Non-recurring operating charges | 66A | €4,452 | €0 | -€4,452 | -100% |
| Gross operating margin | 9900 | -€2,994 | -€24 | +€2,970 | +99.2% |
| Operating profit (loss) | 9901 | -€8,070 | -€539 | +€7,531 | +93.3% |
| Financial income | 75/76B | €518 | €0 | -€518 | -100% |
| Recurring financial income | 75 | €518 | €0 | -€518 | -100% |
| Financial charges | 65/66B | €215 | €45 | -€170 | -79.1% |
| Recurring financial charges | 65 | €215 | €45 | -€170 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,767 | -€584 | +€7,183 | +92.5% |
| Income taxes | 67/77 | €165 | €0 | -€165 | -100% |
| Profit (loss) for the period | 9904 | -€7,932 | -€584 | +€7,348 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | -€584 | +€7,348 | +92.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.