CHRISMA: what changed
What changed
CHRISMA
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€653,478
2024 · €42,273+€611,206
Equity
€2.7m
2024 · €2.1m+€641,418
Cash
€198,423
2024 · €263,325-€64,902
Balance sheet total
€4.9m
2024 · €4.1m+€755,786
Largest movements
Assets
- Receivables within one year +€1.0m
up €1.0m (+31.2%), from €3.2m to €4.2m
of which Other amounts receivable: +€1.6m
- Deferred charges and accrued income -€120,706
down €120,706 (-41.8%), from €289,081 to €168,375
- Cash -€64,902
down €64,902 (-24.6%), from €263,325 to €198,423
mainly Receivables within one year (-€1.0m) and Other debts (-€292,195)
Equity and liabilities
- Reserves +€641,418
up €641,418 (+31.9%), from €2.0m to €2.7m
of which Distributable reserves: +€346,718
- Accrued charges and deferred income +€356,817
up €356,817 (+60.9%), from €585,826 to €942,643
- Other debts -€292,195
down €292,195 (-77.5%), from €376,973 to €84,778
- Debts after one year -€162,217
down €162,217 (-36.3%), from €447,346 to €285,129
- Current portion of long-term debt +€122,793
up €122,793 (+233%), from €52,654 to €175,446
Income statement
- Gross operating margin +€898,183
up €898,183 (+308%), from €291,307 to €1.2m
- Taxes +€188,132
up €188,132 (+584%), from €32,199 to €220,332
- Staff costs +€46,891
up €46,891 (+15.4%), from €304,925 to €351,816
- Other operating charges +€35,360
up €35,360 (+1,198%), from €2,951 to €38,311
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€42,273
Gross operating margin
+€898,183
Staff costs
-€46,891
Depreciation
-€225
Other operating charges
-€35,360
Financial income
-€4,812
Financial charges
-€11,558
Taxes
-€188,132
Result 2025
€653,478
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€23,891
Investment
+€10,474
Financing
-€51,485
Cash 2024
€263,325
From operations (derived)
-€23,891
Net result for the year
+€653,478
Depreciation
+€56,274
Receivables within one year
-€1.0m
Deferred charges and accrued income
+€120,706
Trade debts
+€29,279
Tax, wage and social debts
+€59,891
Other debts
-€292,195
Accrued charges and deferred income
+€356,817
Investment (derived)
+€10,474
Investment in fixed assets (net)
-€21,142
Current investments
+€31,616
Financing
-€51,485
Debts after one year
-€162,217
Current portion of long-term debt
+€122,793
Contributions, distributions and other
-€12,060
Cash 2025
€198,423
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,140,923 | €4,896,709 | +€755,786 | +18.3% |
| Fixed assets | 21/28 | €164,866 | €129,734 | -€35,132 | -21.3% |
| Intangible fixed assets | 21 | €7,987 | €6,288 | -€1,699 | -21.3% |
| Tangible fixed assets | 22/27 | €156,879 | €123,446 | -€33,432 | -21.3% |
| Plant, machinery and equipment | 23 | €61,602 | €58,453 | -€3,149 | -5.1% |
| Furniture and vehicles | 24 | €18,827 | €21,440 | +€2,614 | +13.9% |
| Other tangible fixed assets | 26 | €76,450 | €43,552 | -€32,897 | -43.0% |
| Current assets | 29/58 | €3,976,057 | €4,766,975 | +€790,917 | +19.9% |
| Stocks and contracts in progress | 3 | €161,839 | €161,839 | = | 0.0% |
| Stocks | 30/36 | €161,839 | €161,839 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,230,197 | €4,238,338 | +€1.0m | +31.2% |
| Trade receivables | 40 | €1,497,636 | €891,485 | -€606,151 | -40.5% |
| Other amounts receivable | 41 | €1,732,560 | €3,346,853 | +€1.6m | +93.2% |
| Current investments | 50/53 | €31,616 | €0 | -€31,616 | -100% |
| Cash at bank and in hand | 54/58 | €263,325 | €198,423 | -€64,902 | -24.6% |
| Deferred charges and accrued income | 490/1 | €289,081 | €168,375 | -€120,706 | -41.8% |
| Total equity and liabilities | 10/49 | €4,140,923 | €4,896,709 | +€755,786 | +18.3% |
| Equity | 10/15 | €2,073,470 | €2,714,889 | +€641,418 | +30.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,011,970 | €2,653,389 | +€641,418 | +31.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,549 | €479,249 | +€294,700 | +160% |
| Distributable reserves | 133 | €1,821,271 | €2,167,989 | +€346,718 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,067,453 | €2,181,820 | +€114,367 | +5.5% |
| Amounts payable after more than one year | 17 | €447,346 | €285,129 | -€162,217 | -36.3% |
| Financial debts | 170/4 | €447,346 | €285,129 | -€162,217 | -36.3% |
| Amounts payable within one year | 42/48 | €1,034,280 | €954,048 | -€80,232 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €52,654 | €175,446 | +€122,793 | +233% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €420,410 | €449,688 | +€29,279 | +7.0% |
| Suppliers | 440/4 | €420,410 | €449,688 | +€29,279 | +7.0% |
| Taxes, remuneration and social security | 45 | €184,245 | €244,136 | +€59,891 | +32.5% |
| Taxes | 450/3 | €141,949 | €186,739 | +€44,790 | +31.6% |
| Remuneration and social security | 454/9 | €42,296 | €57,397 | +€15,101 | +35.7% |
| Other amounts payable | 47/48 | €376,973 | €84,778 | -€292,195 | -77.5% |
| Accrued charges and deferred income | 492/3 | €585,826 | €942,643 | +€356,817 | +60.9% |
| Non-recurring operating income | 76A | €3,125 | €0 | -€3,125 | -100% |
| Remuneration, social security and pensions | 62 | €304,925 | €351,816 | +€46,891 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,049 | €56,274 | +€225 | +0.4% |
| Other operating charges | 640/8 | €2,951 | €38,311 | +€35,360 | +1,198% |
| Gross operating margin | 9900 | €291,307 | €1,189,490 | +€898,183 | +308% |
| Operating profit (loss) | 9901 | -€72,617 | €743,090 | +€815,707 | |
| Financial income | 75/76B | €200,989 | €196,177 | -€4,812 | -2.4% |
| Recurring financial income | 75 | €200,989 | €196,177 | -€4,812 | -2.4% |
| Financial charges | 65/66B | €53,899 | €65,457 | +€11,558 | +21.4% |
| Recurring financial charges | 65 | €53,899 | €65,457 | +€11,558 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €74,472 | €873,810 | +€799,338 | +1,073% |
| Income taxes | 67/77 | €32,199 | €220,332 | +€188,132 | +584% |
| Profit (loss) for the period | 9904 | €42,273 | €653,478 | +€611,206 | +1,446% |
| Transfer to tax-exempt reserves | 689 | - | €294,700 | +€294,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,273 | €358,778 | +€316,506 | +749% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.