CHRISMAR MANAGEMENT: what changed
Two financial 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.
CHRISMAR MANAGEMENT
Largest movements
- Tangible fixed assets -€98,212
down €98,212 (-6.5%), from €1.5m to €1.4m
of which Land and buildings: -€79,217
- Receivables within one year +€70,095
up €70,095 (+30.3%), from €231,464 to €301,559
of which Other amounts receivable: +€212,104
- Cash -€54,295
down €54,295 (-73.0%), from €74,327 to €20,031
mainly Debts after one year (-€91,541) and Receivables within one year (-€70,095)
- Debts after one year -€91,541
down €91,541 (-26.9%), from €339,737 to €248,196
- Other debts +€26,488
up €26,488 (+9.7%), from €273,219 to €299,707
- Gross operating margin -€253,676
down €253,676 (-60.3%), from €420,991 to €167,315
- Taxes -€63,240
down €63,240 (-86.7%), from €72,914 to €9,674
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.
Derived cash bridge
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 | €1,829,370 | €1,750,078 | -€79,292 | -4.3% |
| Fixed assets | 21/28 | €1,510,555 | €1,412,343 | -€98,212 | -6.5% |
| Tangible fixed assets | 22/27 | €1,510,555 | €1,412,343 | -€98,212 | -6.5% |
| Land and buildings | 22 | €1,430,354 | €1,351,136 | -€79,217 | -5.5% |
| Furniture and vehicles | 24 | €80,201 | €61,206 | -€18,995 | -23.7% |
| Current assets | 29/58 | €318,815 | €337,735 | +€18,920 | +5.9% |
| Amounts receivable within one year | 40/41 | €231,464 | €301,559 | +€70,095 | +30.3% |
| Trade receivables | 40 | €183,000 | €40,991 | -€142,009 | -77.6% |
| Other amounts receivable | 41 | €48,464 | €260,568 | +€212,104 | +438% |
| Cash at bank and in hand | 54/58 | €74,327 | €20,031 | -€54,295 | -73.0% |
| Deferred charges and accrued income | 490/1 | €13,024 | €16,145 | +€3,121 | +24.0% |
| Total equity and liabilities | 10/49 | €1,829,370 | €1,750,078 | -€79,292 | -4.3% |
| Equity | 10/15 | €1,054,123 | €1,056,240 | +€2,117 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,035,523 | €1,037,640 | +€2,117 | +0.2% |
| Distributable reserves | 133 | €1,035,523 | €1,037,640 | +€2,117 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €775,246 | €693,838 | -€81,409 | -10.5% |
| Amounts payable after more than one year | 17 | €339,737 | €248,196 | -€91,541 | -26.9% |
| Financial debts | 170/4 | €339,737 | €248,196 | -€91,541 | -26.9% |
| Amounts payable within one year | 42/48 | €413,366 | €418,836 | +€5,469 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €91,388 | €91,541 | +€152 | +0.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,709 | €14,664 | -€7,045 | -32.5% |
| Suppliers | 440/4 | €21,709 | €14,664 | -€7,045 | -32.5% |
| Taxes, remuneration and social security | 45 | €27,050 | €12,924 | -€14,126 | -52.2% |
| Taxes | 450/3 | €25,100 | €10,974 | -€14,126 | -56.3% |
| Remuneration and social security | 454/9 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 47/48 | €273,219 | €299,707 | +€26,488 | +9.7% |
| Accrued charges and deferred income | 492/3 | €22,144 | €26,806 | +€4,662 | +21.1% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,019 | €98,212 | +€4,193 | +4.5% |
| Other operating charges | 640/8 | €12,206 | €13,881 | +€1,675 | +13.7% |
| Gross operating margin | 9900 | €420,991 | €167,315 | -€253,676 | -60.3% |
| Operating profit (loss) | 9901 | €314,766 | €55,221 | -€259,544 | -82.5% |
| Financial income | 75/76B | €0 | €3,366 | +€3,366 | |
| Recurring financial income | 75 | €0 | €3,366 | +€3,366 | |
| Financial charges | 65/66B | €22,260 | €25,596 | +€3,336 | +15.0% |
| Recurring financial charges | 65 | €22,260 | €25,596 | +€3,336 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €292,506 | €32,991 | -€259,515 | -88.7% |
| Income taxes | 67/77 | €72,914 | €9,674 | -€63,240 | -86.7% |
| Profit (loss) for the period | 9904 | €219,592 | €23,317 | -€196,275 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,592 | €23,317 | -€196,275 | -89.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.