Chrislem: 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.
Chrislem
Largest movements
- Receivables within one year +€22,944
up €22,944 (+187.2%), from €12,260 to €35,204
of which Other amounts receivable: +€12,128
- Tangible fixed assets +€19,936
up €19,936 (+8.8%), from €226,964 to €246,900
of which Furniture and vehicles: +€30,093
- Advances received -€16,140
no longer reported in 2025 (was €16,140)
- Profit (loss) carried forward +€15,568
up €15,568 (+35.6%), from €43,768 to €59,336
- Accrued charges and deferred income +€12,046
new in 2025: €12,046
- Trade debts +€10,529
up €10,529 (+164.8%), from €6,389 to €16,918
- Tax, wage and social debts +€9,636
up €9,636 (+36.9%), from €26,116 to €35,752
of which Remuneration and social security: +€12,676
- Gross operating margin +€10,689
up €10,689 (+20.8%), from €51,425 to €62,115
- Depreciation +€3,208
up €3,208 (+11.1%), from €28,902 to €32,111
- Taxes +€2,079
up €2,079 (+87.3%), from €2,381 to €4,460
- Financial charges -€1,013
down €1,013 (-12.3%), from €8,262 to €7,249
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 | €271,052 | €312,396 | +€41,344 | +15.3% |
| Fixed assets | 21/28 | €227,447 | €247,383 | +€19,936 | +8.8% |
| Tangible fixed assets | 22/27 | €226,964 | €246,900 | +€19,936 | +8.8% |
| Land and buildings | 22 | €177,357 | €169,675 | -€7,682 | -4.3% |
| Plant, machinery and equipment | 23 | €3,881 | €1,405 | -€2,475 | -63.8% |
| Furniture and vehicles | 24 | €45,727 | €75,820 | +€30,093 | +65.8% |
| Financial fixed assets | 28 | €483 | €483 | = | 0.0% |
| Current assets | 29/58 | €43,604 | €65,013 | +€21,408 | +49.1% |
| Stocks and contracts in progress | 3 | €133 | €210 | +€77 | +58.1% |
| Stocks | 30/36 | €133 | €210 | +€77 | +58.1% |
| Amounts receivable within one year | 40/41 | €12,260 | €35,204 | +€22,944 | +187.2% |
| Trade receivables | 40 | €10,850 | €21,666 | +€10,816 | +99.7% |
| Other amounts receivable | 41 | €1,410 | €13,538 | +€12,128 | +860.4% |
| Cash at bank and in hand | 54/58 | €29,820 | €28,138 | -€1,682 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,391 | €1,460 | +€69 | +4.9% |
| Total equity and liabilities | 10/49 | €271,052 | €312,396 | +€41,344 | +15.3% |
| Equity | 10/15 | €48,768 | €64,336 | +€15,568 | +31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,768 | €59,336 | +€15,568 | +35.6% |
| Amounts payable | 17/49 | €222,284 | €248,060 | +€25,776 | +11.6% |
| Amounts payable after more than one year | 17 | €142,697 | €149,977 | +€7,280 | +5.1% |
| Financial debts | 170/4 | €142,697 | €149,977 | +€7,280 | +5.1% |
| Amounts payable within one year | 42/48 | €79,587 | €86,037 | +€6,451 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €15,924 | €22,262 | +€6,337 | +39.8% |
| Trade debts | 44 | €6,389 | €16,918 | +€10,529 | +164.8% |
| Suppliers | 440/4 | €6,389 | €16,918 | +€10,529 | +164.8% |
| Advances received on contracts in progress | 46 | €16,140 | - | -€16,140 | |
| Taxes, remuneration and social security | 45 | €26,116 | €35,752 | +€9,636 | +36.9% |
| Taxes | 450/3 | €7,692 | €4,652 | -€3,040 | -39.5% |
| Remuneration and social security | 454/9 | €18,424 | €31,100 | +€12,676 | +68.8% |
| Other amounts payable | 47/48 | €15,018 | €11,106 | -€3,912 | -26.0% |
| Accrued charges and deferred income | 492/3 | - | €12,046 | +€12,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,902 | €32,111 | +€3,208 | +11.1% |
| Other operating charges | 640/8 | €3,063 | €2,757 | -€306 | -10.0% |
| Gross operating margin | 9900 | €51,425 | €62,115 | +€10,689 | +20.8% |
| Operating profit (loss) | 9901 | €19,460 | €27,247 | +€7,787 | +40.0% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €8,262 | €7,249 | -€1,013 | -12.3% |
| Recurring financial charges | 65 | €8,262 | €7,249 | -€1,013 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €11,198 | €20,028 | +€8,830 | +78.9% |
| Income taxes | 67/77 | €2,381 | €4,460 | +€2,079 | +87.3% |
| Profit (loss) for the period | 9904 | €8,817 | €15,568 | +€6,751 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,817 | €15,568 | +€6,751 | +76.6% |
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 7 October 2026 via checked.be.