CHRISMARC: 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.
CHRISMARC
Largest movements
- Cash -€69,290
down €69,290 (-39.1%), from €177,302 to €108,012
mainly Debts after one year (-€45,497) and Investment in fixed assets (net) (-€40,613)
- Tangible fixed assets -€26,098
down €26,098 (-2.6%), from €1.0m to €991,748
of which Furniture and vehicles: -€16,784
- Debts after one year -€45,497
down €45,497 (-14.4%), from €315,724 to €270,227
- Profit (loss) carried forward -€26,247
down €26,247 (-36.7%), from -€71,442 to -€97,689
- Trade debts -€19,362
down €19,362 (-72.6%), from €26,665 to €7,303
- Gross operating margin -€16,108
down €16,108 (-18.4%), from €87,592 to €71,484
- Depreciation +€9,994
up €9,994 (+17.6%), from €56,887 to €66,881
- Staff costs -€9,508
down €9,508 (-33.8%), from €28,170 to €18,662
- Financial charges +€1,732
up €1,732 (+20.5%), from €8,463 to €10,195
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 | €1,215,428 | €1,121,249 | -€94,178 | -7.7% |
| Fixed assets | 21/28 | €1,018,312 | €992,044 | -€26,268 | -2.6% |
| Intangible fixed assets | 21 | €466 | €296 | -€170 | -36.5% |
| Tangible fixed assets | 22/27 | €1,017,846 | €991,748 | -€26,098 | -2.6% |
| Land and buildings | 22 | €739,181 | €751,098 | +€11,916 | +1.6% |
| Plant, machinery and equipment | 23 | €52,228 | €44,740 | -€7,488 | -14.3% |
| Furniture and vehicles | 24 | €56,854 | €40,070 | -€16,784 | -29.5% |
| Other tangible fixed assets | 26 | €169,583 | €155,841 | -€13,742 | -8.1% |
| Current assets | 29/58 | €197,115 | €129,205 | -€67,910 | -34.5% |
| Stocks and contracts in progress | 3 | €19,429 | €20,086 | +€656 | +3.4% |
| Stocks | 30/36 | €19,429 | €20,086 | +€656 | +3.4% |
| Amounts receivable within one year | 40/41 | €384 | €1,108 | +€724 | +188% |
| Trade receivables | 40 | €182 | €592 | +€410 | +225% |
| Other amounts receivable | 41 | €202 | €516 | +€314 | +156% |
| Cash at bank and in hand | 54/58 | €177,302 | €108,012 | -€69,290 | -39.1% |
| Total equity and liabilities | 10/49 | €1,215,428 | €1,121,249 | -€94,178 | -7.7% |
| Equity | 10/15 | €820,558 | €794,311 | -€26,247 | -3.2% |
| Contributions | 10/11 | €892,000 | €892,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,442 | -€97,689 | -€26,247 | -36.7% |
| Amounts payable | 17/49 | €394,870 | €326,938 | -€67,932 | -17.2% |
| Amounts payable after more than one year | 17 | €315,724 | €270,227 | -€45,497 | -14.4% |
| Financial debts | 170/4 | €315,724 | €270,227 | -€45,497 | -14.4% |
| Amounts payable within one year | 42/48 | €79,146 | €56,711 | -€22,435 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €46,408 | €45,497 | -€911 | -2.0% |
| Trade debts | 44 | €26,665 | €7,303 | -€19,362 | -72.6% |
| Suppliers | 440/4 | €26,665 | €7,303 | -€19,362 | -72.6% |
| Taxes, remuneration and social security | 45 | €5,500 | €2,811 | -€2,689 | -48.9% |
| Taxes | 450/3 | €4,192 | €2,097 | -€2,094 | -50.0% |
| Remuneration and social security | 454/9 | €1,309 | €714 | -€595 | -45.4% |
| Other amounts payable | 47/48 | €573 | €1,100 | +€527 | +92.1% |
| Remuneration, social security and pensions | 62 | €28,170 | €18,662 | -€9,508 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,887 | €66,881 | +€9,994 | +17.6% |
| Other operating charges | 640/8 | €2,010 | €2,061 | +€51 | +2.5% |
| Gross operating margin | 9900 | €87,592 | €71,484 | -€16,108 | -18.4% |
| Operating profit (loss) | 9901 | €525 | -€16,120 | -€16,645 | |
| Financial income | 75/76B | €268 | €245 | -€23 | -8.7% |
| Recurring financial income | 75 | €268 | €245 | -€23 | -8.7% |
| Financial charges | 65/66B | €8,463 | €10,195 | +€1,732 | +20.5% |
| Recurring financial charges | 65 | €8,463 | €10,195 | +€1,732 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,669 | -€26,070 | -€18,401 | -240% |
| Income taxes | 67/77 | €176 | €177 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€7,845 | -€26,247 | -€18,402 | -235% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,845 | -€26,247 | -€18,402 | -235% |
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 30 October 2026 via checked.be.