CHRISDI: 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.
CHRISDI
Largest movements
- Cash -€1,396
down €1,396 (-70.7%), from €1,975 to €579
mainly Other debts (-€9,637) and Receivables within one year (-€500)
- Receivables within one year +€500
up €500 (+2.0%), from €24,906 to €25,406
- Other debts -€9,637
down €9,637 (-15.5%), from €62,304 to €52,667
- Profit (loss) carried forward +€9,045
up €9,045 (+21.6%), from -€41,925 to -€32,880
- Trade debts -€305
no longer reported in 2025 (was €305)
- Gross operating margin +€4,539
up €4,539 (+91.9%), from €4,936 to €9,475
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 | €26,881 | €25,985 | -€896 | -3.3% |
| Current assets | 29/58 | €26,881 | €25,985 | -€896 | -3.3% |
| Amounts receivable within one year | 40/41 | €24,906 | €25,406 | +€500 | +2.0% |
| Other amounts receivable | 41 | €24,906 | €25,406 | +€500 | +2.0% |
| Cash at bank and in hand | 54/58 | €1,975 | €579 | -€1,396 | -70.7% |
| Total equity and liabilities | 10/49 | €26,881 | €25,985 | -€896 | -3.3% |
| Equity | 10/15 | -€35,728 | -€26,682 | +€9,045 | +25.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €13,803 | €13,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,925 | -€32,880 | +€9,045 | +21.6% |
| Amounts payable | 17/49 | €62,609 | €52,667 | -€9,942 | -15.9% |
| Amounts payable within one year | 42/48 | €62,609 | €52,667 | -€9,942 | -15.9% |
| Trade debts | 44 | €305 | - | -€305 | |
| Suppliers | 440/4 | €305 | - | -€305 | |
| Other amounts payable | 47/48 | €62,304 | €52,667 | -€9,637 | -15.5% |
| Other operating charges | 640/8 | €426 | €400 | -€26 | -6.1% |
| Gross operating margin | 9900 | €4,936 | €9,475 | +€4,539 | +91.9% |
| Operating profit (loss) | 9901 | €4,511 | €9,075 | +€4,565 | +101.2% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €4,511 | €9,045 | +€4,535 | +100.5% |
| Profit (loss) for the period | 9904 | €4,511 | €9,045 | +€4,535 | +100.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,511 | €9,045 | +€4,535 | +100.5% |
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 5 October 2026 via checked.be.