CHRISIMMO: 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.
CHRISIMMO
Largest movements
- Receivables within one year -€62,694
down €62,694 (-45.3%), from €138,394 to €75,700
of which Other amounts receivable: -€61,897
- Tangible fixed assets -€8,356
down €8,356 (-4.2%), from €197,016 to €188,660
of which Land and buildings: -€8,070
- Profit (loss) carried forward -€51,626
down €51,626, from €30,669 to -€20,956
- Other debts -€23,613
down €23,613 (-52.5%), from €45,000 to €21,387
- Financial charges +€82,484
up €82,484 (+11853.4%), from €696 to €83,180
of which Non-recurring financial charges: +€82,862
- Turnover +€15,756
up €15,756 (+22.7%), from €69,521 to €85,277
- Gross operating margin +€10,970
up €10,970 (+27.2%), from €40,342 to €51,312
- Purchases and services +€4,786
up €4,786 (+16.4%), from €29,179 to €33,965
- Financial income -€4,576
no longer reported in 2025 (was €4,576)
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 | €382,368 | €309,365 | -€73,002 | -19.1% |
| Fixed assets | 21/28 | €197,173 | €188,816 | -€8,356 | -4.2% |
| Tangible fixed assets | 22/27 | €197,016 | €188,660 | -€8,356 | -4.2% |
| Land and buildings | 22 | €195,515 | €187,445 | -€8,070 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,502 | €1,215 | -€287 | -19.1% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €185,195 | €120,549 | -€64,646 | -34.9% |
| Amounts receivable within one year | 40/41 | €138,394 | €75,700 | -€62,694 | -45.3% |
| Trade receivables | 40 | €797 | €0 | -€797 | -100.0% |
| Other amounts receivable | 41 | €137,597 | €75,700 | -€61,897 | -45.0% |
| Cash at bank and in hand | 54/58 | €45,056 | €43,099 | -€1,957 | -4.3% |
| Deferred charges and accrued income | 490/1 | €1,746 | €1,750 | +€4 | +0.2% |
| Total equity and liabilities | 10/49 | €382,368 | €309,365 | -€73,002 | -19.1% |
| Equity | 10/15 | €331,368 | €279,742 | -€51,626 | -15.6% |
| Contributions | 10/11 | €292,514 | €292,514 | = | 0.0% |
| Capital | 10 | €292,514 | €0 | -€292,514 | -100.0% |
| Issued capital | 100 | €292,514 | €0 | -€292,514 | -100.0% |
| Outside capital | 11 | - | €292,514 | +€292,514 | |
| Other | 1109/19 | - | €292,514 | +€292,514 | |
| Reserves | 13 | €8,184 | €8,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,184 | €0 | -€8,184 | -100.0% |
| Legal reserve | 130 | €8,184 | €0 | -€8,184 | -100.0% |
| Distributable reserves | 133 | €0 | €8,184 | +€8,184 | |
| Profit (loss) carried forward | 14 | €30,669 | -€20,956 | -€51,626 | |
| Amounts payable | 17/49 | €51,000 | €29,623 | -€21,377 | -41.9% |
| Amounts payable after more than one year | 17 | €5,000 | €5,220 | +€220 | +4.4% |
| Other amounts payable | 178/9 | €5,000 | €5,220 | +€220 | +4.4% |
| Amounts payable within one year | 42/48 | €45,000 | €23,403 | -€21,597 | -48.0% |
| Trade debts | 44 | €0 | €2,017 | +€2,017 | |
| Suppliers | 440/4 | €0 | €2,017 | +€2,017 | |
| Other amounts payable | 47/48 | €45,000 | €21,387 | -€23,613 | -52.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Turnover | 70 | €69,521 | €85,277 | +€15,756 | +22.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,179 | €33,965 | +€4,786 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,460 | €11,545 | -€2,915 | -20.2% |
| Other operating charges | 640/8 | €7,962 | €8,212 | +€250 | +3.1% |
| Gross operating margin | 9900 | €40,342 | €51,312 | +€10,970 | +27.2% |
| Operating profit (loss) | 9901 | €17,919 | €31,555 | +€13,635 | +76.1% |
| Financial income | 75/76B | €4,576 | - | -€4,576 | |
| Recurring financial income | 75 | €4,576 | - | -€4,576 | |
| Financial charges | 65/66B | €696 | €83,180 | +€82,484 | +11853.4% |
| Recurring financial charges | 65 | €696 | €318 | -€378 | -54.3% |
| Non-recurring financial charges | 66B | - | €82,862 | +€82,862 | |
| Profit (loss) for the period before taxes | 9903 | €21,800 | -€51,626 | -€73,425 | |
| Profit (loss) for the period | 9904 | €21,800 | -€51,626 | -€73,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,800 | -€51,626 | -€73,425 |
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 29 September 2026 via checked.be.