CHRISNA: 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.
CHRISNA
Largest movements
- Receivables after one year +€55,500
up €55,500 (+46.3%), from €119,910 to €175,410
- Tangible fixed assets -€14,511
down €14,511 (-5.8%), from €249,563 to €235,051
of which Land and buildings: -€13,772
- Receivables within one year -€5,017
down €5,017 (-5.9%), from €84,871 to €79,854
of which Trade receivables: -€5,400
- Reserves +€107,690
new in 2025: €107,690
- Profit (loss) carried forward -€75,000
down €75,000 (-16.3%), from €460,516 to €385,516
- Gross operating margin +€154,427
up €154,427 (+1054.4%), from €14,646 to €169,074
- Taxes +€39,617
new in 2025: €39,617
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.
Cash bridge derived
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 | €465,066 | €497,757 | +€32,690 | +7.0% |
| Fixed assets | 21/28 | €249,563 | €235,051 | -€14,511 | -5.8% |
| Tangible fixed assets | 22/27 | €249,563 | €235,051 | -€14,511 | -5.8% |
| Land and buildings | 22 | €245,868 | €232,096 | -€13,772 | -5.6% |
| Furniture and vehicles | 24 | €3,694 | €2,955 | -€739 | -20.0% |
| Current assets | 29/58 | €215,504 | €262,705 | +€47,202 | +21.9% |
| Amounts receivable after more than one year | 29 | €119,910 | €175,410 | +€55,500 | +46.3% |
| Other amounts receivable | 291 | €119,910 | €175,410 | +€55,500 | +46.3% |
| Amounts receivable within one year | 40/41 | €84,871 | €79,854 | -€5,017 | -5.9% |
| Trade receivables | 40 | €84,100 | €78,700 | -€5,400 | -6.4% |
| Other amounts receivable | 41 | €771 | €1,154 | +€383 | +49.6% |
| Cash at bank and in hand | 54/58 | €10,722 | €7,441 | -€3,281 | -30.6% |
| Total equity and liabilities | 10/49 | €465,066 | €497,757 | +€32,690 | +7.0% |
| Equity | 10/15 | €460,516 | €493,207 | +€32,690 | +7.1% |
| Reserves | 13 | - | €107,690 | +€107,690 | |
| Distributable reserves | 133 | - | €107,690 | +€107,690 | |
| Profit (loss) carried forward | 14 | €460,516 | €385,516 | -€75,000 | -16.3% |
| Amounts payable | 17/49 | €4,550 | €4,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,550 | €4,550 | = | 0.0% |
| Other amounts payable | 47/48 | €4,550 | €4,550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,847 | €11,846 | -€1,001 | -7.8% |
| Other operating charges | 640/8 | €9,826 | €9,668 | -€157 | -1.6% |
| Gross operating margin | 9900 | €14,646 | €169,074 | +€154,427 | +1054.4% |
| Operating profit (loss) | 9901 | -€8,027 | €147,559 | +€155,586 | |
| Financial charges | 65/66B | €455 | €252 | -€203 | -44.6% |
| Recurring financial charges | 65 | €455 | €252 | -€203 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,482 | €147,307 | +€155,789 | |
| Income taxes | 67/77 | - | €39,617 | +€39,617 | |
| Profit (loss) for the period | 9904 | -€8,482 | €107,690 | +€116,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,482 | €107,690 | +€116,172 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.