CHRISCOR: 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.
CHRISCOR
Largest movements
- Receivables within one year +€20,636
up €20,636 (+34.0%), from €60,768 to €81,404
of which Other amounts receivable: +€20,636
- Tangible fixed assets -€10,132
down €10,132 (-4.2%), from €241,234 to €231,102
- Cash -€4,270
down €4,270 (-18.7%), from €22,874 to €18,603
mainly Receivables within one year (-€20,636) and Other debts (-€14,432)
- Profit (loss) carried forward +€21,859
up €21,859 (+377.0%), from €5,798 to €27,657
- Other debts -€14,432
down €14,432 (-4.8%), from €297,894 to €283,462
- Taxes -€9,955
down €9,955 (-93.6%), from -€10,638 to -€20,593
- Gross operating margin -€4,544
down €4,544 (-18.3%), from €24,878 to €20,334
- Financial charges -€276
down €276 (-7.0%), from €3,935 to €3,659
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 | €328,243 | €334,516 | +€6,273 | +1.9% |
| Fixed assets | 21/28 | €243,777 | €233,645 | -€10,132 | -4.2% |
| Tangible fixed assets | 22/27 | €241,234 | €231,102 | -€10,132 | -4.2% |
| Land and buildings | 22 | €241,234 | €231,102 | -€10,132 | -4.2% |
| Financial fixed assets | 28 | €2,543 | €2,543 | = | 0.0% |
| Current assets | 29/58 | €84,466 | €100,870 | +€16,404 | +19.4% |
| Amounts receivable within one year | 40/41 | €60,768 | €81,404 | +€20,636 | +34.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €60,768 | €81,404 | +€20,636 | +34.0% |
| Cash at bank and in hand | 54/58 | €22,874 | €18,603 | -€4,270 | -18.7% |
| Deferred charges and accrued income | 490/1 | €824 | €863 | +€39 | +4.7% |
| Total equity and liabilities | 10/49 | €328,243 | €334,516 | +€6,273 | +1.9% |
| Equity | 10/15 | €25,456 | €47,315 | +€21,859 | +85.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,066 | €1,066 | = | 0.0% |
| Distributable reserves | 133 | €1,066 | €1,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,798 | €27,657 | +€21,859 | +377.0% |
| Amounts payable | 17/49 | €302,787 | €287,201 | -€15,586 | -5.1% |
| Amounts payable within one year | 42/48 | €299,144 | €283,653 | -€15,491 | -5.2% |
| Trade debts | 44 | €0 | €191 | +€191 | |
| Suppliers | 440/4 | €0 | €191 | +€191 | |
| Taxes, remuneration and social security | 45 | €1,250 | €0 | -€1,250 | -100.0% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100.0% |
| Other amounts payable | 47/48 | €297,894 | €283,462 | -€14,432 | -4.8% |
| Accrued charges and deferred income | 492/3 | €3,643 | €3,548 | -€95 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,132 | €10,132 | = | 0.0% |
| Other operating charges | 640/8 | €5,548 | €5,721 | +€173 | +3.1% |
| Gross operating margin | 9900 | €24,878 | €20,334 | -€4,544 | -18.3% |
| Operating profit (loss) | 9901 | €9,198 | €4,481 | -€4,717 | -51.3% |
| Financial income | 75/76B | €316 | €443 | +€128 | +40.4% |
| Recurring financial income | 75 | €316 | €443 | +€128 | +40.4% |
| Financial charges | 65/66B | €3,935 | €3,659 | -€276 | -7.0% |
| Recurring financial charges | 65 | €3,935 | €3,659 | -€276 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €5,579 | €1,266 | -€4,313 | -77.3% |
| Income taxes | 67/77 | -€10,638 | -€20,593 | -€9,955 | -93.6% |
| Profit (loss) for the period | 9904 | €16,217 | €21,859 | +€5,642 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,217 | €21,859 | +€5,642 | +34.8% |
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 6 October 2026 via checked.be.