CHRISCOFIS: 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.
CHRISCOFIS
Largest movements
- Current investments -€70,000
no longer reported in 2024 (was €70,000)
- Receivables within one year +€39,730
up €39,730 (+35.7%), from €111,275 to €151,005
of which Trade receivables: +€40,753
- Cash +€24,197
up €24,197 (+30.5%), from €79,273 to €103,469
mainly Net result for the year (+€123,513) and Current investments (+€70,000)
- Tangible fixed assets +€17,185
up €17,185 (+132.5%), from €12,975 to €30,160
of which Furniture and vehicles: +€13,406
- Deferred charges and accrued income -€4,869
down €4,869 (-89.0%), from €5,473 to €604
- Profit (loss) carried forward +€81,299
up €81,299 (+1621.7%), from €5,013 to €86,312
- Other debts -€78,500
down €78,500 (-74.8%), from €105,000 to €26,500
- Trade debts +€20,706
up €20,706 (+21.9%), from €94,410 to €115,115
- Tax, wage and social debts -€15,311
down €15,311 (-28.3%), from €54,112 to €38,801
of which Taxes: -€16,287
- Gross operating margin +€51,873
up €51,873 (+32.7%), from €158,617 to €210,490
- Staff costs +€13,348
up €13,348 (+34.2%), from €39,065 to €52,413
- Taxes +€13,231
up €13,231 (+56.4%), from €23,461 to €36,692
- Depreciation -€9,682
down €9,682 (-71.5%), from €13,551 to €3,869
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,995 | €285,239 | +€6,244 | +2.2% |
| Fixed assets | 21/28 | €12,975 | €30,160 | +€17,185 | +132.5% |
| Tangible fixed assets | 22/27 | €12,975 | €30,160 | +€17,185 | +132.5% |
| Furniture and vehicles | 24 | €10,458 | €23,864 | +€13,406 | +128.2% |
| Other tangible fixed assets | 26 | €2,517 | €6,296 | +€3,779 | +150.1% |
| Current assets | 29/58 | €266,020 | €255,078 | -€10,942 | -4.1% |
| Amounts receivable within one year | 40/41 | €111,275 | €151,005 | +€39,730 | +35.7% |
| Trade receivables | 40 | €104,173 | €144,926 | +€40,753 | +39.1% |
| Other amounts receivable | 41 | €7,102 | €6,079 | -€1,023 | -14.4% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €79,273 | €103,469 | +€24,197 | +30.5% |
| Deferred charges and accrued income | 490/1 | €5,473 | €604 | -€4,869 | -89.0% |
| Total equity and liabilities | 10/49 | €278,995 | €285,239 | +€6,244 | +2.2% |
| Equity | 10/15 | €25,473 | €104,822 | +€79,349 | +311.5% |
| Contributions | 10/11 | €18,600 | €16,650 | -€1,950 | -10.5% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,013 | €86,312 | +€81,299 | +1621.7% |
| Amounts payable | 17/49 | €253,522 | €180,417 | -€73,105 | -28.8% |
| Amounts payable within one year | 42/48 | €253,522 | €180,417 | -€73,105 | -28.8% |
| Trade debts | 44 | €94,410 | €115,115 | +€20,706 | +21.9% |
| Suppliers | 440/4 | €94,410 | €115,115 | +€20,706 | +21.9% |
| Taxes, remuneration and social security | 45 | €54,112 | €38,801 | -€15,311 | -28.3% |
| Taxes | 450/3 | €48,461 | €32,174 | -€16,287 | -33.6% |
| Remuneration and social security | 454/9 | €5,651 | €6,627 | +€976 | +17.3% |
| Other amounts payable | 47/48 | €105,000 | €26,500 | -€78,500 | -74.8% |
| Remuneration, social security and pensions | 62 | €39,065 | €52,413 | +€13,348 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,551 | €3,869 | -€9,682 | -71.5% |
| Other operating charges | 640/8 | €1,549 | €1,600 | +€51 | +3.3% |
| Gross operating margin | 9900 | €158,617 | €210,490 | +€51,873 | +32.7% |
| Operating profit (loss) | 9901 | €104,453 | €152,609 | +€48,156 | +46.1% |
| Financial income | 75/76B | €6,026 | €7,679 | +€1,653 | +27.4% |
| Recurring financial income | 75 | €6,026 | €7,679 | +€1,653 | +27.4% |
| Financial charges | 65/66B | €328 | €83 | -€245 | -74.7% |
| Recurring financial charges | 65 | €328 | €83 | -€245 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €110,151 | €160,205 | +€50,054 | +45.4% |
| Income taxes | 67/77 | €23,461 | €36,692 | +€13,231 | +56.4% |
| Profit (loss) for the period | 9904 | €86,690 | €123,513 | +€36,823 | +42.5% |
| Transfer from tax-exempt reserves | 789 | €68,320 | - | -€68,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €155,010 | €123,513 | -€31,497 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.