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
- Current investments -€200,323
down €200,323 (-57.2%), from €350,219 to €149,895
- Receivables within one year +€111,936
up €111,936 (+53.3%), from €210,013 to €321,949
of which Trade receivables: +€88,093
- Tangible fixed assets +€55,128
up €55,128 (+36.5%), from €151,083 to €206,211
of which Land and buildings: +€73,155
- Cash +€20,731
up €20,731 (+123.2%), from €16,831 to €37,562
mainly Current investments (+€200,323) and Trade debts (+€34,992)
- Receivables after one year -€13,569
no longer reported in 2024 (was €13,569)
- Other debts -€40,869
down €40,869 (-92.6%), from €44,157 to €3,288
- Trade debts +€34,992
up €34,992 (+150.2%), from €23,297 to €58,288
- Reserves +€34,000
up €34,000 (+5.8%), from €583,110 to €617,110
of which Distributable reserves: +€34,000
- Tax, wage and social debts -€32,082
down €32,082 (-83.8%), from €38,301 to €6,219
of which Taxes: -€23,483
- Current portion of long-term debt -€22,343
down €22,343 (-87.7%), from €25,480 to €3,137
- Gross operating margin -€101,022
down €101,022 (-43.4%), from €232,524 to €131,502
- Taxes -€29,178
down €29,178 (-64.4%), from €45,320 to €16,142
- Depreciation +€6,794
up €6,794 (+29.0%), from €23,446 to €30,240
- Staff costs -€4,476
down €4,476 (-7.7%), from €58,143 to €53,668
- Financial income +€4,383
up €4,383 (+88.3%), from €4,963 to €9,346
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 | €751,689 | €722,237 | -€29,453 | -3.9% |
| Fixed assets | 21/28 | €151,083 | €206,211 | +€55,128 | +36.5% |
| Tangible fixed assets | 22/27 | €151,083 | €206,211 | +€55,128 | +36.5% |
| Land and buildings | 22 | €58,139 | €131,294 | +€73,155 | +125.8% |
| Plant, machinery and equipment | 23 | €90,720 | €73,573 | -€17,147 | -18.9% |
| Furniture and vehicles | 24 | €2,224 | €1,344 | -€881 | -39.6% |
| Current assets | 29/58 | €600,606 | €516,026 | -€84,581 | -14.1% |
| Amounts receivable after more than one year | 29 | €13,569 | - | -€13,569 | |
| Other amounts receivable | 291 | €13,569 | - | -€13,569 | |
| Stocks and contracts in progress | 3 | €6,594 | €5,318 | -€1,276 | -19.4% |
| Stocks | 30/36 | €6,594 | €5,318 | -€1,276 | -19.4% |
| Amounts receivable within one year | 40/41 | €210,013 | €321,949 | +€111,936 | +53.3% |
| Trade receivables | 40 | €173,306 | €261,399 | +€88,093 | +50.8% |
| Other amounts receivable | 41 | €36,706 | €60,549 | +€23,843 | +65.0% |
| Current investments | 50/53 | €350,219 | €149,895 | -€200,323 | -57.2% |
| Cash at bank and in hand | 54/58 | €16,831 | €37,562 | +€20,731 | +123.2% |
| Deferred charges and accrued income | 490/1 | €3,382 | €1,302 | -€2,080 | -61.5% |
| Total equity and liabilities | 10/49 | €751,689 | €722,237 | -€29,453 | -3.9% |
| Equity | 10/15 | €615,656 | €649,732 | +€34,076 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €583,110 | €617,110 | +€34,000 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €476,000 | €510,000 | +€34,000 | +7.1% |
| Profit (loss) carried forward | 14 | €13,946 | €14,022 | +€76 | +0.5% |
| Amounts payable | 17/49 | €136,033 | €72,505 | -€63,528 | -46.7% |
| Amounts payable after more than one year | 17 | €3,137 | - | -€3,137 | |
| Financial debts | 170/4 | €3,137 | - | -€3,137 | |
| Amounts payable within one year | 42/48 | €131,235 | €70,933 | -€60,302 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €25,480 | €3,137 | -€22,343 | -87.7% |
| Trade debts | 44 | €23,297 | €58,288 | +€34,992 | +150.2% |
| Suppliers | 440/4 | €23,297 | €58,288 | +€34,992 | +150.2% |
| Taxes, remuneration and social security | 45 | €38,301 | €6,219 | -€32,082 | -83.8% |
| Taxes | 450/3 | €29,702 | €6,219 | -€23,483 | -79.1% |
| Remuneration and social security | 454/9 | €8,599 | - | -€8,599 | |
| Other amounts payable | 47/48 | €44,157 | €3,288 | -€40,869 | -92.6% |
| Accrued charges and deferred income | 492/3 | €1,661 | €1,572 | -€89 | -5.3% |
| Non-recurring operating income | 76A | €2,138 | - | -€2,138 | |
| Remuneration, social security and pensions | 62 | €58,143 | €53,668 | -€4,476 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,446 | €30,240 | +€6,794 | +29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,524 | €1,276 | +€3,800 | |
| Other operating charges | 640/8 | €5,293 | €4,256 | -€1,037 | -19.6% |
| Non-recurring operating charges | 66A | €2,614 | - | -€2,614 | |
| Gross operating margin | 9900 | €232,524 | €131,502 | -€101,022 | -43.4% |
| Operating profit (loss) | 9901 | €145,552 | €42,062 | -€103,490 | -71.1% |
| Financial income | 75/76B | €4,963 | €9,346 | +€4,383 | +88.3% |
| Recurring financial income | 75 | €4,963 | €9,346 | +€4,383 | +88.3% |
| Financial charges | 65/66B | €1,351 | €1,191 | -€160 | -11.9% |
| Recurring financial charges | 65 | €1,351 | €1,191 | -€160 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €149,163 | €50,217 | -€98,946 | -66.3% |
| Income taxes | 67/77 | €45,320 | €16,142 | -€29,178 | -64.4% |
| Profit (loss) for the period | 9904 | €103,843 | €34,076 | -€69,767 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,843 | €34,076 | -€69,767 | -67.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.