CHRISHER: 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.
CHRISHER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€3,200
up €3,200 (+53.4%), from €5,993 to €9,193
- Profit (loss) carried forward -€1,760
down €1,760 (-24.0%), from -€7,339 to -€9,099
- Trade debts -€1,421
no longer reported in 2024 (was €1,421)
- Purchases and services +€2,240
up €2,240 (+55.5%), from €4,033 to €6,273
- Gross operating margin -€1,940
down €1,940 (-46.6%), from €4,167 to €2,227
- Other operating charges +€1,058
up €1,058 (+40.8%), from €2,596 to €3,654
- Turnover +€300
up €300 (+3.7%), from €8,200 to €8,500
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 | €27,758 | €27,777 | +€19 | +0.1% |
| Fixed assets | 21/28 | €26,549 | €26,549 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,549 | €26,549 | = | 0.0% |
| Land and buildings | 22 | €26,549 | €26,549 | = | 0.0% |
| Current assets | 29/58 | €1,209 | €1,228 | +€19 | +1.6% |
| Cash at bank and in hand | 54/58 | €854 | €831 | -€23 | -2.7% |
| Deferred charges and accrued income | 490/1 | €355 | €397 | +€42 | +11.8% |
| Total equity and liabilities | 10/49 | €27,758 | €27,777 | +€19 | +0.1% |
| Equity | 10/15 | €20,344 | €18,584 | -€1,760 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,083 | €9,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €7,224 | €7,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,339 | -€9,099 | -€1,760 | -24.0% |
| Amounts payable | 17/49 | €7,414 | €9,193 | +€1,779 | +24.0% |
| Amounts payable within one year | 42/48 | €7,414 | €9,193 | +€1,779 | +24.0% |
| Trade debts | 44 | €1,421 | - | -€1,421 | |
| Suppliers | 440/4 | €1,421 | - | -€1,421 | |
| Other amounts payable | 47/48 | €5,993 | €9,193 | +€3,200 | +53.4% |
| Turnover | 70 | €8,200 | €8,500 | +€300 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,033 | €6,273 | +€2,240 | +55.5% |
| Other operating charges | 640/8 | €2,596 | €3,654 | +€1,058 | +40.8% |
| Gross operating margin | 9900 | €4,167 | €2,227 | -€1,940 | -46.6% |
| Operating profit (loss) | 9901 | €1,571 | -€1,427 | -€2,998 | |
| Financial charges | 65/66B | €333 | €333 | = | 0.0% |
| Recurring financial charges | 65 | €333 | €333 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,238 | -€1,760 | -€2,998 | |
| Profit (loss) for the period | 9904 | €1,238 | -€1,760 | -€2,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,238 | -€1,760 | -€2,998 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.