CHRISNICO: 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.
CHRISNICO
Largest movements
- Receivables within one year -€33,505
down €33,505 (-9.2%), from €364,888 to €331,383
of which Other amounts receivable: -€32,984
- Provisions -€28,816
down €28,816 (-100.0%), from €28,816 to €0
- Taxes +€59,384
up €59,384 (+364.2%), from €16,307 to €75,691
- Gross operating margin -€6,130
down €6,130 (-10.4%), from €58,689 to €52,559
- Financial charges -€2,145
down €2,145 (-33.0%), from €6,506 to €4,361
- Other operating charges -€1,080
down €1,080 (-35.6%), from €3,036 to €1,956
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
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 | €389,669 | €353,014 | -€36,655 | -9.4% |
| Fixed assets | 21/28 | €24,781 | €21,631 | -€3,151 | -12.7% |
| Tangible fixed assets | 22/27 | €24,781 | €21,631 | -€3,151 | -12.7% |
| Land and buildings | 22 | €24,307 | €21,515 | -€2,792 | -11.5% |
| Furniture and vehicles | 24 | €475 | €116 | -€359 | -75.6% |
| Current assets | 29/58 | €364,888 | €331,383 | -€33,505 | -9.2% |
| Amounts receivable within one year | 40/41 | €364,888 | €331,383 | -€33,505 | -9.2% |
| Trade receivables | 40 | €70,424 | €69,904 | -€520 | -0.7% |
| Other amounts receivable | 41 | €294,463 | €261,479 | -€32,984 | -11.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €389,669 | €353,014 | -€36,655 | -9.4% |
| Equity | 10/15 | €235,671 | €231,888 | -€3,783 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,210 | €181,427 | -€3,783 | -2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €86,447 | €0 | -€86,447 | -100.0% |
| Distributable reserves | 133 | €96,903 | €181,427 | +€84,524 | +87.2% |
| Profit (loss) carried forward | 14 | €44,261 | €44,261 | = | 0.0% |
| Provisions and deferred taxes | 16 | €28,816 | €0 | -€28,816 | -100.0% |
| Deferred taxes | 168 | €28,816 | €0 | -€28,816 | -100.0% |
| Amounts payable | 17/49 | €125,182 | €121,126 | -€4,057 | -3.2% |
| Amounts payable within one year | 42/48 | €122,782 | €121,126 | -€1,657 | -1.3% |
| Financial debts | 43 | €36,185 | €34,987 | -€1,198 | -3.3% |
| Credit institutions | 430/8 | €36,185 | €34,987 | -€1,198 | -3.3% |
| Trade debts | 44 | €22,702 | €19,393 | -€3,308 | -14.6% |
| Suppliers | 440/4 | €22,702 | €19,393 | -€3,308 | -14.6% |
| Advances received on contracts in progress | 46 | €2,401 | €2,060 | -€341 | -14.2% |
| Taxes, remuneration and social security | 45 | €36,821 | €40,012 | +€3,191 | +8.7% |
| Taxes | 450/3 | €36,821 | €40,012 | +€3,191 | +8.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,674 | €24,674 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,400 | €0 | -€2,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,151 | €3,151 | = | 0.0% |
| Other operating charges | 640/8 | €3,036 | €1,956 | -€1,080 | -35.6% |
| Gross operating margin | 9900 | €58,689 | €52,559 | -€6,130 | -10.4% |
| Operating profit (loss) | 9901 | €52,502 | €47,453 | -€5,049 | -9.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4850.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4850.0% |
| Financial charges | 65/66B | €6,506 | €4,361 | -€2,145 | -33.0% |
| Recurring financial charges | 65 | €6,506 | €4,361 | -€2,145 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €45,996 | €43,092 | -€2,904 | -6.3% |
| Transfer from deferred taxes | 780 | €209 | €86,447 | +€86,238 | +41319.7% |
| Income taxes | 67/77 | €16,307 | €75,691 | +€59,384 | +364.2% |
| Profit (loss) for the period | 9904 | €29,898 | €53,848 | +€23,950 | +80.1% |
| Transfer from tax-exempt reserves | 789 | €626 | €28,816 | +€28,190 | +4502.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,524 | €82,664 | +€52,140 | +170.8% |
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 8 October 2026 via checked.be.