CHRISOPTIMA: 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.
CHRISOPTIMA
Largest movements
- Tangible fixed assets +€11,238
up €11,238 (+2.3%), from €479,694 to €490,932
of which Furniture and vehicles: +€24,658
- Debts after one year +€26,411
up €26,411 (+5.0%), from €528,900 to €555,311
of which Other amounts payable: +€55,442
- Profit (loss) carried forward -€13,422
down €13,422 (-13.2%), from -€101,464 to -€114,886
- Gross operating margin +€5,154
up €5,154 (+20.4%), from €25,230 to €30,385
- Other operating charges +€3,046
up €3,046 (+37.4%), from €8,145 to €11,190
- Financial charges -€737
down €737 (-19.8%), from €3,730 to €2,993
- Depreciation +€647
up €647 (+2.7%), from €23,763 to €24,410
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 | €485,616 | €491,813 | +€6,197 | +1.3% |
| Fixed assets | 21/28 | €479,694 | €490,932 | +€11,238 | +2.3% |
| Tangible fixed assets | 22/27 | €479,694 | €490,932 | +€11,238 | +2.3% |
| Land and buildings | 22 | €444,300 | €427,727 | -€16,573 | -3.7% |
| Plant, machinery and equipment | 23 | €35,394 | €38,548 | +€3,153 | +8.9% |
| Furniture and vehicles | 24 | - | €24,658 | +€24,658 | |
| Current assets | 29/58 | €5,922 | €881 | -€5,041 | -85.1% |
| Amounts receivable within one year | 40/41 | €1,773 | €0 | -€1,773 | -100% |
| Trade receivables | 40 | €1,214 | €0 | -€1,214 | -100% |
| Other amounts receivable | 41 | €559 | €0 | -€559 | -100% |
| Cash at bank and in hand | 54/58 | €3,866 | €583 | -€3,283 | -84.9% |
| Deferred charges and accrued income | 490/1 | €284 | €298 | +€14 | +5.1% |
| Total equity and liabilities | 10/49 | €485,616 | €491,813 | +€6,197 | +1.3% |
| Equity | 10/15 | -€81,464 | -€94,886 | -€13,422 | -16.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,464 | -€114,886 | -€13,422 | -13.2% |
| Amounts payable | 17/49 | €567,080 | €586,699 | +€19,619 | +3.5% |
| Amounts payable after more than one year | 17 | €528,900 | €555,311 | +€26,411 | +5.0% |
| Financial debts | 170/4 | €43,877 | €14,846 | -€29,031 | -66.2% |
| Other amounts payable | 178/9 | €485,023 | €540,465 | +€55,442 | +11.4% |
| Amounts payable within one year | 42/48 | €34,705 | €31,388 | -€3,317 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €28,174 | €29,031 | +€857 | +3.0% |
| Trade debts | 44 | €6,530 | €2,357 | -€4,174 | -63.9% |
| Suppliers | 440/4 | €6,530 | €2,357 | -€4,174 | -63.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,475 | €0 | -€3,475 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,763 | €24,410 | +€647 | +2.7% |
| Other operating charges | 640/8 | €8,145 | €11,190 | +€3,046 | +37.4% |
| Non-recurring operating charges | 66A | - | €5,950 | +€5,950 | |
| Gross operating margin | 9900 | €25,230 | €30,385 | +€5,154 | +20.4% |
| Operating profit (loss) | 9901 | -€6,677 | -€11,165 | -€4,488 | -67.2% |
| Financial income | 75/76B | €454 | €736 | +€281 | +61.9% |
| Recurring financial income | 75 | €454 | €736 | +€281 | +61.9% |
| Financial charges | 65/66B | €3,730 | €2,993 | -€737 | -19.8% |
| Recurring financial charges | 65 | €3,730 | €2,993 | -€737 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,953 | -€13,422 | -€3,469 | -34.9% |
| Profit (loss) for the period | 9904 | -€9,953 | -€13,422 | -€3,469 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,953 | -€13,422 | -€3,469 | -34.9% |
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 19 October 2026 via checked.be.