CHRISLO: 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.
CHRISLO
Largest movements
- Tangible fixed assets -€48,611
down €48,611 (-11.6%), from €417,419 to €368,807
of which Furniture and vehicles: -€25,402
- Cash +€27,875
up €27,875 (+22.4%), from €124,400 to €152,275
mainly Depreciation (+€53,880) and Net result for the year (+€16,298)
- Debts after one year -€43,431
down €43,431 (-60.3%), from €72,008 to €28,577
- Reserves +€16,298
up €16,298 (+10.9%), from €148,924 to €165,222
of which Distributable reserves: +€17,373
- Tax, wage and social debts +€6,632
up €6,632 (+26.5%), from €25,026 to €31,658
- Gross operating margin +€17,177
up €17,177 (+22.3%), from €76,963 to €94,140
- Taxes +€7,632
up €7,632 (+172.3%), from €4,429 to €12,060
- Financial charges -€2,162
down €2,162 (-18.0%), from €11,977 to €9,815
- Depreciation -€1,237
down €1,237 (-2.2%), from €55,117 to €53,880
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 | €568,816 | €551,033 | -€17,783 | -3.1% |
| Fixed assets | 21/28 | €417,529 | €368,917 | -€48,611 | -11.6% |
| Tangible fixed assets | 22/27 | €417,419 | €368,807 | -€48,611 | -11.6% |
| Land and buildings | 22 | €335,218 | €312,960 | -€22,258 | -6.6% |
| Plant, machinery and equipment | 23 | €3,699 | €2,747 | -€951 | -25.7% |
| Furniture and vehicles | 24 | €78,502 | €53,100 | -€25,402 | -32.4% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €151,287 | €182,115 | +€30,828 | +20.4% |
| Stocks and contracts in progress | 3 | €10,323 | €10,961 | +€637 | +6.2% |
| Stocks | 30/36 | €10,323 | €10,961 | +€637 | +6.2% |
| Amounts receivable within one year | 40/41 | €11,329 | €13,559 | +€2,230 | +19.7% |
| Trade receivables | 40 | €10,758 | €12,987 | +€2,230 | +20.7% |
| Other amounts receivable | 41 | €571 | €571 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,400 | €152,275 | +€27,875 | +22.4% |
| Deferred charges and accrued income | 490/1 | €5,234 | €5,321 | +€86 | +1.6% |
| Total equity and liabilities | 10/49 | €568,816 | €551,033 | -€17,783 | -3.1% |
| Equity | 10/15 | €276,924 | €293,222 | +€16,298 | +5.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €53,000 | €53,000 | = | 0.0% |
| Reserves | 13 | €148,924 | €165,222 | +€16,298 | +10.9% |
| Tax-exempt reserves | 132 | €11,837 | €10,763 | -€1,075 | -9.1% |
| Distributable reserves | 133 | €137,086 | €154,459 | +€17,373 | +12.7% |
| Provisions and deferred taxes | 16 | €18,595 | €18,042 | -€553 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €12,500 | €12,500 | = | 0.0% |
| Deferred taxes | 168 | €6,095 | €5,542 | -€553 | -9.1% |
| Amounts payable | 17/49 | €273,297 | €239,769 | -€33,528 | -12.3% |
| Amounts payable after more than one year | 17 | €72,008 | €28,577 | -€43,431 | -60.3% |
| Financial debts | 170/4 | €72,008 | €28,577 | -€43,431 | -60.3% |
| Amounts payable within one year | 42/48 | €201,289 | €211,192 | +€9,903 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €43,323 | €43,431 | +€108 | +0.2% |
| Trade debts | 44 | €14,939 | €14,514 | -€426 | -2.8% |
| Suppliers | 440/4 | €14,939 | €14,514 | -€426 | -2.8% |
| Taxes, remuneration and social security | 45 | €25,026 | €31,658 | +€6,632 | +26.5% |
| Taxes | 450/3 | €25,026 | €31,658 | +€6,632 | +26.5% |
| Other amounts payable | 47/48 | €118,001 | €121,589 | +€3,589 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,117 | €53,880 | -€1,237 | -2.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €2,719 | €2,803 | +€84 | +3.1% |
| Gross operating margin | 9900 | €76,963 | €94,140 | +€17,177 | +22.3% |
| Operating profit (loss) | 9901 | €19,127 | €37,458 | +€18,331 | +95.8% |
| Financial income | 75/76B | €656 | €163 | -€493 | -75.1% |
| Recurring financial income | 75 | €656 | €163 | -€493 | -75.1% |
| Financial charges | 65/66B | €11,977 | €9,815 | -€2,162 | -18.0% |
| Recurring financial charges | 65 | €11,977 | €9,815 | -€2,162 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €7,806 | €27,805 | +€19,999 | +256.2% |
| Transfer from deferred taxes | 780 | €553 | €553 | = | 0.0% |
| Income taxes | 67/77 | €4,429 | €12,060 | +€7,632 | +172.3% |
| Profit (loss) for the period | 9904 | €3,931 | €16,298 | +€12,368 | +314.6% |
| Transfer from tax-exempt reserves | 789 | €1,075 | €1,075 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,005 | €17,373 | +€12,368 | +247.1% |
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 1 October 2026 via checked.be.