ChrisCalice: 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.
ChrisCalice
Largest movements
- Cash +€16,086
up €16,086 (+592%), from €2,715 to €18,801
mainly Other debts (+€33,400) and Receivables within one year (+€7,946)
- Receivables within one year -€7,946
down €7,946 (-37.5%), from €21,169 to €13,223
of which Trade receivables: -€15,440
- Other debts +€33,400
up €33,400 (+2,572%), from €1,299 to €34,699
- Profit (loss) carried forward -€20,262
new in 2025: -€20,262
- Trade debts -€4,128
down €4,128 (-75.2%), from €5,489 to €1,361
- Tax, wage and social debts -€505
down €505 (-11.5%), from €4,375 to €3,869
- Financial charges +€39,517
up €39,517 (+3,178%), from €1,243 to €40,760
- Taxes -€5,494
down €5,494 (-96.8%), from €5,675 to €181
- Depreciation +€982
up €982 (+216%), from €455 to €1,438
- Gross operating margin +€668
up €668 (+3.1%), from €21,448 to €22,116
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 | €27,378 | €35,883 | +€8,505 | +31.1% |
| Fixed assets | 21/28 | €2,615 | €2,936 | +€321 | +12.3% |
| Tangible fixed assets | 22/27 | €2,615 | €2,936 | +€321 | +12.3% |
| Furniture and vehicles | 24 | €2,615 | €2,936 | +€321 | +12.3% |
| Current assets | 29/58 | €24,764 | €32,948 | +€8,184 | +33.0% |
| Amounts receivable within one year | 40/41 | €21,169 | €13,223 | -€7,946 | -37.5% |
| Trade receivables | 40 | €19,844 | €4,404 | -€15,440 | -77.8% |
| Other amounts receivable | 41 | €1,325 | €8,819 | +€7,494 | +565% |
| Cash at bank and in hand | 54/58 | €2,715 | €18,801 | +€16,086 | +592% |
| Deferred charges and accrued income | 490/1 | €879 | €923 | +€44 | +5.0% |
| Total equity and liabilities | 10/49 | €27,378 | €35,883 | +€8,505 | +31.1% |
| Equity | 10/15 | €16,216 | -€4,046 | -€20,262 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,216 | €13,216 | = | 0.0% |
| Distributable reserves | 133 | €13,216 | €13,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,262 | -€20,262 | |
| Amounts payable | 17/49 | €11,162 | €39,929 | +€28,767 | +258% |
| Amounts payable within one year | 42/48 | €11,162 | €39,929 | +€28,767 | +258% |
| Trade debts | 44 | €5,489 | €1,361 | -€4,128 | -75.2% |
| Suppliers | 440/4 | €5,489 | €1,361 | -€4,128 | -75.2% |
| Taxes, remuneration and social security | 45 | €4,375 | €3,869 | -€505 | -11.5% |
| Taxes | 450/3 | €4,375 | €3,869 | -€505 | -11.5% |
| Other amounts payable | 47/48 | €1,299 | €34,699 | +€33,400 | +2,572% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €1,438 | +€982 | +216% |
| Gross operating margin | 9900 | €21,448 | €22,116 | +€668 | +3.1% |
| Operating profit (loss) | 9901 | €20,993 | €20,679 | -€314 | -1.5% |
| Financial charges | 65/66B | €1,243 | €40,760 | +€39,517 | +3,178% |
| Recurring financial charges | 65 | €1,243 | €40,760 | +€39,517 | +3,178% |
| Profit (loss) for the period before taxes | 9903 | €19,750 | -€20,082 | -€39,831 | |
| Income taxes | 67/77 | €5,675 | €181 | -€5,494 | -96.8% |
| Profit (loss) for the period | 9904 | €14,075 | -€20,262 | -€34,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,075 | -€20,262 | -€34,337 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.