CHRISCALL7: 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.
CHRISCALL7
Largest movements
- Receivables within one year +€22,936
up €22,936 (+272.9%), from €8,403 to €31,339
of which Trade receivables: +€31,339
- Cash -€18,849
down €18,849 (-52.7%), from €35,777 to €16,928
mainly Other debts (-€46,952) and Contributions, distributions and other (-€24,000)
- Reserves +€66,297
up €66,297 (+119.8%), from €55,327 to €121,624
of which Distributable reserves: +€66,297
- Other debts -€46,952
down €46,952 (-89.6%), from €52,413 to €5,460
- Profit (loss) carried forward -€24,000
down €24,000 (-34.7%), from €69,117 to €45,117
- Tax, wage and social debts +€14,682
up €14,682 (+478.8%), from €3,066 to €17,748
- Current portion of long-term debt -€4,005
down €4,005 (-74.8%), from €5,354 to €1,349
- Taxes +€16,407
up €16,407 (+213.3%), from €7,690 to €24,098
- Gross operating margin +€16,296
up €16,296 (+24.3%), from €67,071 to €83,366
- Depreciation -€10,796
down €10,796 (-83.7%), from €12,894 to €2,098
- Financial income +€10,008
up €10,008 (+261990.3%), from €4 to €10,012
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 | €209,546 | €214,878 | +€5,332 | +2.5% |
| Fixed assets | 21/28 | €165,366 | €166,007 | +€642 | +0.4% |
| Tangible fixed assets | 22/27 | €2,366 | €3,007 | +€642 | +27.1% |
| Furniture and vehicles | 24 | €2,366 | €3,007 | +€642 | +27.1% |
| Financial fixed assets | 28 | €163,000 | €163,000 | = | 0.0% |
| Current assets | 29/58 | €44,180 | €48,871 | +€4,690 | +10.6% |
| Amounts receivable within one year | 40/41 | €8,403 | €31,339 | +€22,936 | +272.9% |
| Trade receivables | 40 | - | €31,339 | +€31,339 | |
| Other amounts receivable | 41 | €8,403 | - | -€8,403 | |
| Cash at bank and in hand | 54/58 | €35,777 | €16,928 | -€18,849 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €604 | +€604 | |
| Total equity and liabilities | 10/49 | €209,546 | €214,878 | +€5,332 | +2.5% |
| Equity | 10/15 | €143,194 | €185,491 | +€42,297 | +29.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €55,327 | €121,624 | +€66,297 | +119.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €53,452 | €119,749 | +€66,297 | +124.0% |
| Profit (loss) carried forward | 14 | €69,117 | €45,117 | -€24,000 | -34.7% |
| Amounts payable | 17/49 | €66,352 | €29,387 | -€36,965 | -55.7% |
| Amounts payable within one year | 42/48 | €66,352 | €29,387 | -€36,965 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €5,354 | €1,349 | -€4,005 | -74.8% |
| Trade debts | 44 | €5,519 | €4,830 | -€689 | -12.5% |
| Suppliers | 440/4 | €3,163 | €4,830 | +€1,667 | +52.7% |
| Bills of exchange payable | 441 | €2,357 | - | -€2,357 | |
| Taxes, remuneration and social security | 45 | €3,066 | €17,748 | +€14,682 | +478.8% |
| Taxes | 450/3 | €3,066 | €17,748 | +€14,682 | +478.8% |
| Other amounts payable | 47/48 | €52,413 | €5,460 | -€46,952 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,894 | €2,098 | -€10,796 | -83.7% |
| Other operating charges | 640/8 | €536 | €624 | +€88 | +16.4% |
| Gross operating margin | 9900 | €67,071 | €83,366 | +€16,296 | +24.3% |
| Operating profit (loss) | 9901 | €53,640 | €80,644 | +€27,004 | +50.3% |
| Financial income | 75/76B | €4 | €10,012 | +€10,008 | +261990.3% |
| Recurring financial income | 75 | €4 | €10,012 | +€10,008 | +261990.3% |
| Financial charges | 65/66B | €542 | €262 | -€281 | -51.8% |
| Recurring financial charges | 65 | €542 | €262 | -€281 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €53,102 | €90,395 | +€37,293 | +70.2% |
| Income taxes | 67/77 | €7,690 | €24,098 | +€16,407 | +213.3% |
| Profit (loss) for the period | 9904 | €45,411 | €66,297 | +€20,886 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,411 | €66,297 | +€20,886 | +46.0% |
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.