Chrismary: 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.
Chrismary
Largest movements
- Cash -€7,337
down €7,337 (-66.6%), from €11,018 to €3,682
mainly Debts after one year (-€49,000) and Current portion of long-term debt (-€6,500)
- Stocks and contracts -€5,060
down €5,060 (-21.0%), from €24,120 to €19,060
- Receivables within one year -€2,566
down €2,566 (-19.7%), from €13,018 to €10,453
of which Trade receivables: -€2,070
- Intangible fixed assets -€700
down €700 (-70.6%), from €992 to €292
- Debts after one year -€49,000
down €49,000 (-84.5%), from €58,000 to €9,000
- Contributions +€45,000
up €45,000 (+157%), from €28,600 to €73,600
- Current portion of long-term debt -€6,500
down €6,500 (-31.5%), from €20,663 to €14,163
- Profit (loss) carried forward -€2,496
down €2,496 (-4.8%), from -€51,945 to -€54,441
- Tax, wage and social debts -€1,782
no longer reported in 2025 (was €1,782)
- Gross operating margin -€11,392
down €11,392 (-65.6%), from €17,379 to €5,987
- Depreciation -€1,712
down €1,712 (-19.8%), from €8,665 to €6,952
- Financial charges -€780
down €780 (-35.7%), from €2,185 to €1,405
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 | €69,032 | €53,421 | -€15,611 | -22.6% |
| Fixed assets | 21/28 | €20,875 | €20,227 | -€649 | -3.1% |
| Intangible fixed assets | 21 | €992 | €292 | -€700 | -70.6% |
| Tangible fixed assets | 22/27 | €19,884 | €19,935 | +€51 | +0.3% |
| Plant, machinery and equipment | 23 | €19,884 | €19,935 | +€51 | +0.3% |
| Current assets | 29/58 | €48,157 | €33,195 | -€14,962 | -31.1% |
| Stocks and contracts in progress | 3 | €24,120 | €19,060 | -€5,060 | -21.0% |
| Stocks | 30/36 | €24,120 | €19,060 | -€5,060 | -21.0% |
| Amounts receivable within one year | 40/41 | €13,018 | €10,453 | -€2,566 | -19.7% |
| Trade receivables | 40 | €6,502 | €4,431 | -€2,070 | -31.8% |
| Other amounts receivable | 41 | €6,517 | €6,022 | -€495 | -7.6% |
| Cash at bank and in hand | 54/58 | €11,018 | €3,682 | -€7,337 | -66.6% |
| Total equity and liabilities | 10/49 | €69,032 | €53,421 | -€15,611 | -22.6% |
| Equity | 10/15 | -€21,485 | €21,019 | +€42,504 | |
| Contributions | 10/11 | €28,600 | €73,600 | +€45,000 | +157% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,945 | -€54,441 | -€2,496 | -4.8% |
| Amounts payable | 17/49 | €90,518 | €32,403 | -€58,115 | -64.2% |
| Amounts payable after more than one year | 17 | €58,000 | €9,000 | -€49,000 | -84.5% |
| Financial debts | 170/4 | €58,000 | €9,000 | -€49,000 | -84.5% |
| Amounts payable within one year | 42/48 | €32,518 | €23,403 | -€9,115 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €20,663 | €14,163 | -€6,500 | -31.5% |
| Trade debts | 44 | €10,072 | €9,240 | -€833 | -8.3% |
| Suppliers | 440/4 | €10,072 | €9,240 | -€833 | -8.3% |
| Taxes, remuneration and social security | 45 | €1,782 | - | -€1,782 | |
| Taxes | 450/3 | €1,782 | - | -€1,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,665 | €6,952 | -€1,712 | -19.8% |
| Gross operating margin | 9900 | €17,379 | €5,987 | -€11,392 | -65.6% |
| Operating profit (loss) | 9901 | €8,715 | -€965 | -€9,680 | |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €2,185 | €1,405 | -€780 | -35.7% |
| Recurring financial charges | 65 | €2,185 | €1,405 | -€780 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €6,580 | -€2,370 | -€8,950 | |
| Income taxes | 67/77 | €126 | €126 | = | 0.0% |
| Profit (loss) for the period | 9904 | €6,454 | -€2,496 | -€8,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,454 | -€2,496 | -€8,950 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.