CHRISO: 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.
CHRISO
Largest movements
- Tangible fixed assets -€42,672
down €42,672 (-3.5%), from €1.2m to €1.2m
- Cash +€18,200
up €18,200 (+26.7%), from €68,066 to €86,266
mainly Depreciation (+€42,672)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€799
up €799 (+1.9%), from €41,393 to €42,193
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 | €1,289,152 | €1,279,266 | -€9,886 | -0.8% |
| Fixed assets | 21/28 | €1,220,265 | €1,177,594 | -€42,672 | -3.5% |
| Tangible fixed assets | 22/27 | €1,220,265 | €1,177,594 | -€42,672 | -3.5% |
| Land and buildings | 22 | €1,220,265 | €1,177,594 | -€42,672 | -3.5% |
| Current assets | 29/58 | €68,887 | €101,672 | +€32,786 | +47.6% |
| Amounts receivable within one year | 40/41 | €0 | €11,487 | +€11,487 | |
| Other amounts receivable | 41 | €0 | €11,487 | +€11,487 | |
| Cash at bank and in hand | 54/58 | €68,066 | €86,266 | +€18,200 | +26.7% |
| Deferred charges and accrued income | 490/1 | €821 | €3,919 | +€3,098 | +377.4% |
| Total equity and liabilities | 10/49 | €1,289,152 | €1,279,266 | -€9,886 | -0.8% |
| Equity | 10/15 | €1,275,492 | €1,271,939 | -€3,553 | -0.3% |
| Contributions | 10/11 | €1,282,000 | €1,282,000 | = | 0.0% |
| Reserves | 13 | €532 | €0 | -€532 | -100.0% |
| Distributable reserves | 133 | €532 | €0 | -€532 | -100.0% |
| Profit (loss) carried forward | 14 | -€7,041 | -€10,061 | -€3,020 | -42.9% |
| Amounts payable | 17/49 | €13,661 | €7,327 | -€6,334 | -46.4% |
| Amounts payable within one year | 42/48 | €13,661 | €7,327 | -€6,334 | -46.4% |
| Other amounts payable | 47/48 | €13,661 | €7,327 | -€6,334 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,672 | €42,672 | = | 0.0% |
| Other operating charges | 640/8 | €2,846 | €2,923 | +€78 | +2.7% |
| Gross operating margin | 9900 | €41,393 | €42,193 | +€799 | +1.9% |
| Operating profit (loss) | 9901 | -€4,124 | -€3,403 | +€722 | +17.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.2% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,262 | -€3,553 | +€709 | +16.6% |
| Profit (loss) for the period | 9904 | -€4,262 | -€3,553 | +€709 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,262 | -€3,553 | +€709 | +16.6% |
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 12 October 2026 via checked.be.