CHRISOTOIT: 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.
CHRISOTOIT
Largest movements
- Tangible fixed assets -€20,541
down €20,541 (-49.9%), from €41,130 to €20,589
of which Furniture and vehicles: -€12,172
- Receivables within one year +€13,391
up €13,391 (+26.2%), from €51,140 to €64,531
of which Trade receivables: +€34,414
- Stocks and contracts -€2,700
down €2,700 (-15.9%), from €17,000 to €14,300
- Reserves +€16,955
up €16,955 (+405.2%), from €4,184 to €21,140
of which Distributable reserves: +€16,955
- Debts after one year -€16,473
down €16,473 (-69.9%), from €23,576 to €7,102
- Current portion of long-term debt -€10,078
down €10,078 (-54.6%), from €18,453 to €8,375
- Tax, wage and social debts -€8,586
down €8,586 (-40.7%), from €21,077 to €12,491
of which Taxes: -€6,864
- Trade debts +€8,575
up €8,575 (+45.6%), from €18,805 to €27,379
- Gross operating margin +€34,936
up €34,936 (+45.2%), from €77,218 to €112,153
- Staff costs +€9,187
up €9,187 (+16.7%), from €55,150 to €64,338
- Taxes +€6,678
up €6,678 (+485.1%), from €1,376 to €8,054
- Depreciation -€3,365
down €3,365 (-23.3%), from €14,423 to €11,059
- Financial charges -€1,528
down €1,528 (-38.0%), from €4,027 to €2,498
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 | €109,447 | €100,287 | -€9,160 | -8.4% |
| Fixed assets | 21/28 | €41,180 | €20,639 | -€20,541 | -49.9% |
| Tangible fixed assets | 22/27 | €41,130 | €20,589 | -€20,541 | -49.9% |
| Land and buildings | 22 | €3,750 | €2,785 | -€965 | -25.7% |
| Plant, machinery and equipment | 23 | €3,979 | €3,689 | -€290 | -7.3% |
| Furniture and vehicles | 24 | €12,448 | €276 | -€12,172 | -97.8% |
| Leasing and similar rights | 25 | €20,953 | €13,839 | -€7,114 | -34.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €68,267 | €79,648 | +€11,381 | +16.7% |
| Stocks and contracts in progress | 3 | €17,000 | €14,300 | -€2,700 | -15.9% |
| Stocks | 30/36 | €17,000 | €14,300 | -€2,700 | -15.9% |
| Amounts receivable within one year | 40/41 | €51,140 | €64,531 | +€13,391 | +26.2% |
| Trade receivables | 40 | €135 | €34,549 | +€34,414 | +25562.3% |
| Other amounts receivable | 41 | €51,006 | €29,982 | -€21,023 | -41.2% |
| Cash at bank and in hand | 54/58 | €3 | - | -€3 | |
| Deferred charges and accrued income | 490/1 | €124 | €817 | +€693 | +559.6% |
| Total equity and liabilities | 10/49 | €109,447 | €100,287 | -€9,160 | -8.4% |
| Equity | 10/15 | €22,784 | €39,740 | +€16,955 | +74.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,184 | €21,140 | +€16,955 | +405.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,324 | €19,280 | +€16,955 | +729.5% |
| Amounts payable | 17/49 | €86,663 | €60,547 | -€26,115 | -30.1% |
| Amounts payable after more than one year | 17 | €23,576 | €7,102 | -€16,473 | -69.9% |
| Financial debts | 170/4 | €23,576 | €7,102 | -€16,473 | -69.9% |
| Amounts payable within one year | 42/48 | €63,087 | €53,445 | -€9,642 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €18,453 | €8,375 | -€10,078 | -54.6% |
| Financial debts | 43 | €4,752 | €5,199 | +€447 | +9.4% |
| Credit institutions | 430/8 | €4,752 | €5,199 | +€447 | +9.4% |
| Trade debts | 44 | €18,805 | €27,379 | +€8,575 | +45.6% |
| Suppliers | 440/4 | €18,805 | €27,379 | +€8,575 | +45.6% |
| Taxes, remuneration and social security | 45 | €21,077 | €12,491 | -€8,586 | -40.7% |
| Taxes | 450/3 | €15,444 | €8,580 | -€6,864 | -44.4% |
| Remuneration and social security | 454/9 | €5,633 | €3,911 | -€1,722 | -30.6% |
| Non-recurring operating income | 76A | €727 | €3,740 | +€3,013 | +414.3% |
| Remuneration, social security and pensions | 62 | €55,150 | €64,338 | +€9,187 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,423 | €11,059 | -€3,365 | -23.3% |
| Other operating charges | 640/8 | €350 | €526 | +€176 | +50.2% |
| Non-recurring operating charges | 66A | €814 | €7,593 | +€6,779 | +833.0% |
| Gross operating margin | 9900 | €77,218 | €112,153 | +€34,936 | +45.2% |
| Operating profit (loss) | 9901 | €6,480 | €28,638 | +€22,158 | +341.9% |
| Financial income | 75/76B | €1,247 | €1,194 | -€53 | -4.3% |
| Recurring financial income | 75 | €1,247 | €1,194 | -€53 | -4.3% |
| Financial charges | 65/66B | €4,027 | €2,498 | -€1,528 | -38.0% |
| Recurring financial charges | 65 | €4,027 | €2,498 | -€1,528 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €3,701 | €27,334 | +€23,633 | +638.6% |
| Income taxes | 67/77 | €1,376 | €8,054 | +€6,678 | +485.1% |
| Profit (loss) for the period | 9904 | €2,324 | €19,280 | +€16,955 | +729.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,324 | €19,280 | +€16,955 | +729.5% |
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 10 October 2026 via checked.be.