CHRISNEW-DECOR: 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.
CHRISNEW-DECOR
Largest movements
- Receivables within one year -€19,253
down €19,253 (-24.7%), from €77,823 to €58,570
of which Other amounts receivable: -€14,666
- Tangible fixed assets -€17,703
down €17,703 (-45.5%), from €38,912 to €21,209
of which Furniture and vehicles: -€14,062
- Deferred charges and accrued income +€1,610
up €1,610 (+158%), from €1,021 to €2,631
- Profit (loss) carried forward -€14,928
down €14,928 (-225%), from -€6,636 to -€21,565
- Debts after one year -€10,572
down €10,572 (-94.3%), from €11,216 to €644
- Tax, wage and social debts -€7,579
down €7,579 (-10.1%), from €75,336 to €67,757
of which Taxes: -€7,740
- Trade debts -€1,981
down €1,981 (-39.0%), from €5,077 to €3,096
- Staff costs +€33,204
up €33,204 (+14.2%), from €234,547 to €267,751
- Gross operating margin +€30,717
up €30,717 (+12.3%), from €250,246 to €280,963
- Other operating charges +€11,171
new in 2025: €11,171
- Depreciation -€4,009
down €4,009 (-38.0%), from €10,540 to €6,531
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,972 | €82,626 | -€35,346 | -30.0% |
| Fixed assets | 21/28 | €39,127 | €21,425 | -€17,703 | -45.2% |
| Tangible fixed assets | 22/27 | €38,912 | €21,209 | -€17,703 | -45.5% |
| Plant, machinery and equipment | 23 | €18,868 | €15,664 | -€3,204 | -17.0% |
| Furniture and vehicles | 24 | €18,892 | €4,830 | -€14,062 | -74.4% |
| Other tangible fixed assets | 26 | €1,152 | €715 | -€437 | -37.9% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €78,845 | €61,201 | -€17,644 | -22.4% |
| Amounts receivable within one year | 40/41 | €77,823 | €58,570 | -€19,253 | -24.7% |
| Trade receivables | 40 | €62,442 | €57,854 | -€4,588 | -7.3% |
| Other amounts receivable | 41 | €15,381 | €716 | -€14,666 | -95.3% |
| Deferred charges and accrued income | 490/1 | €1,021 | €2,631 | +€1,610 | +158% |
| Total equity and liabilities | 10/49 | €117,972 | €82,626 | -€35,346 | -30.0% |
| Equity | 10/15 | €11,956 | -€2,973 | -€14,928 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,636 | -€21,565 | -€14,928 | -225% |
| Amounts payable | 17/49 | €106,016 | €85,598 | -€20,418 | -19.3% |
| Amounts payable after more than one year | 17 | €11,216 | €644 | -€10,572 | -94.3% |
| Financial debts | 170/4 | €11,216 | €644 | -€10,572 | -94.3% |
| Amounts payable within one year | 42/48 | €94,800 | €84,955 | -€9,846 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €10,760 | €10,572 | -€188 | -1.7% |
| Financial debts | 43 | €3,626 | €3,530 | -€97 | -2.7% |
| Credit institutions | 430/8 | €3,626 | €3,530 | -€97 | -2.7% |
| Trade debts | 44 | €5,077 | €3,096 | -€1,981 | -39.0% |
| Suppliers | 440/4 | €5,077 | €3,096 | -€1,981 | -39.0% |
| Taxes, remuneration and social security | 45 | €75,336 | €67,757 | -€7,579 | -10.1% |
| Taxes | 450/3 | €41,414 | €33,674 | -€7,740 | -18.7% |
| Remuneration and social security | 454/9 | €33,922 | €34,083 | +€161 | +0.5% |
| Remuneration, social security and pensions | 62 | €234,547 | €267,751 | +€33,204 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,540 | €6,531 | -€4,009 | -38.0% |
| Other operating charges | 640/8 | - | €11,171 | +€11,171 | |
| Gross operating margin | 9900 | €250,246 | €280,963 | +€30,717 | +12.3% |
| Operating profit (loss) | 9901 | €5,159 | -€4,491 | -€9,650 | |
| Financial income | 75/76B | €1,206 | €806 | -€401 | -33.2% |
| Recurring financial income | 75 | €1,206 | €806 | -€401 | -33.2% |
| Financial charges | 65/66B | €8,839 | €8,025 | -€814 | -9.2% |
| Recurring financial charges | 65 | €8,839 | €8,025 | -€814 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,474 | -€11,710 | -€9,236 | -373% |
| Income taxes | 67/77 | €1,064 | €3,219 | +€2,155 | +203% |
| Profit (loss) for the period | 9904 | -€3,538 | -€14,928 | -€11,391 | -322% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,538 | -€14,928 | -€11,391 | -322% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.