CHRISCO: 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.
CHRISCO
Largest movements
- Cash -€26,945
down €26,945 (-61.8%), from €43,576 to €16,631
mainly Investment in fixed assets (net) (-€9,484) and Receivables within one year (-€7,264)
- Receivables within one year +€7,264
up €7,264 (+28.7%), from €25,309 to €32,572
of which Trade receivables: +€6,969
- Tangible fixed assets -€5,173
down €5,173 (-9.3%), from €55,395 to €50,222
of which Leasing and similar rights: -€9,518
- Deferred charges and accrued income +€3,619
up €3,619 (+119.0%), from €3,041 to €6,660
- Debts after one year -€6,243
down €6,243 (-24.9%), from €25,076 to €18,833
- Profit (loss) carried forward -€5,862
down €5,862 (-49.9%), from €11,742 to €5,880
- Trade debts -€5,515
down €5,515 (-78.5%), from €7,025 to €1,510
- Tax, wage and social debts -€2,507
down €2,507 (-24.1%), from €10,400 to €7,894
of which Taxes: -€3,678
- Accrued charges and deferred income -€2,176
no longer reported in 2025 (was €2,176)
- Gross operating margin +€9,985
up €9,985 (+288.4%), from €3,462 to €13,447
- Depreciation +€6,148
up €6,148 (+72.2%), from €8,509 to €14,657
- Financial charges -€1,297
down €1,297 (-34.0%), from €3,814 to €2,516
- Other operating charges -€929
down €929 (-31.8%), from €2,922 to €1,993
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 | €127,455 | €106,220 | -€21,235 | -16.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €55,530 | €50,357 | -€5,173 | -9.3% |
| Tangible fixed assets | 22/27 | €55,395 | €50,222 | -€5,173 | -9.3% |
| Plant, machinery and equipment | 23 | €5,350 | €3,254 | -€2,096 | -39.2% |
| Furniture and vehicles | 24 | €6,460 | €12,901 | +€6,441 | +99.7% |
| Leasing and similar rights | 25 | €43,585 | €34,067 | -€9,518 | -21.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €71,925 | €55,863 | -€16,062 | -22.3% |
| Amounts receivable within one year | 40/41 | €25,309 | €32,572 | +€7,264 | +28.7% |
| Trade receivables | 40 | €25,221 | €32,189 | +€6,969 | +27.6% |
| Other amounts receivable | 41 | €88 | €383 | +€295 | +336.5% |
| Cash at bank and in hand | 54/58 | €43,576 | €16,631 | -€26,945 | -61.8% |
| Deferred charges and accrued income | 490/1 | €3,041 | €6,660 | +€3,619 | +119.0% |
| Total equity and liabilities | 10/49 | €127,455 | €106,220 | -€21,235 | -16.7% |
| Equity | 10/15 | €73,742 | €67,880 | -€5,862 | -7.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,742 | €5,880 | -€5,862 | -49.9% |
| Amounts payable | 17/49 | €53,713 | €38,340 | -€15,372 | -28.6% |
| Amounts payable after more than one year | 17 | €25,076 | €18,833 | -€6,243 | -24.9% |
| Financial debts | 170/4 | €25,076 | €18,833 | -€6,243 | -24.9% |
| Amounts payable within one year | 42/48 | €26,460 | €19,507 | -€6,953 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €5,961 | €6,243 | +€282 | +4.7% |
| Trade debts | 44 | €7,025 | €1,510 | -€5,515 | -78.5% |
| Suppliers | 440/4 | €7,025 | €1,510 | -€5,515 | -78.5% |
| Taxes, remuneration and social security | 45 | €10,400 | €7,894 | -€2,507 | -24.1% |
| Taxes | 450/3 | €4,594 | €916 | -€3,678 | -80.1% |
| Remuneration and social security | 454/9 | €5,806 | €6,977 | +€1,171 | +20.2% |
| Other amounts payable | 47/48 | €3,073 | €3,861 | +€787 | +25.6% |
| Accrued charges and deferred income | 492/3 | €2,176 | - | -€2,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,509 | €14,657 | +€6,148 | +72.2% |
| Other operating charges | 640/8 | €2,922 | €1,993 | -€929 | -31.8% |
| Gross operating margin | 9900 | €3,462 | €13,447 | +€9,985 | +288.4% |
| Operating profit (loss) | 9901 | -€7,969 | -€3,203 | +€4,766 | +59.8% |
| Financial income | 75/76B | €2 | €0 | -€1 | -99.3% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -99.3% |
| Financial charges | 65/66B | €3,814 | €2,516 | -€1,297 | -34.0% |
| Recurring financial charges | 65 | €3,814 | €2,516 | -€1,297 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,781 | -€5,720 | +€6,062 | +51.5% |
| Income taxes | 67/77 | €65 | €143 | +€78 | +119.4% |
| Profit (loss) for the period | 9904 | -€11,846 | -€5,862 | +€5,984 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,846 | -€5,862 | +€5,984 | +50.5% |
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 12 October 2026 via checked.be.