CHRISPA: 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.
CHRISPA
Largest movements
- Receivables within one year -€1.2m
down €1.2m (-61.8%), from €2.0m to €747,446
- Other debts -€1.2m
down €1.2m (-26.7%), from €4.6m to €3.4m
- Financial charges -€13,822
down €13,822, from €13,519 to -€303
- Gross operating margin +€1,632
up €1,632 (+40.5%), from -€4,028 to -€2,396
- Depreciation -€1,605
down €1,605 (-100%), from €1,605 to €0
- Financial income +€1,487
new in 2025: €1,487
- Other operating charges +€128
new in 2025: €128
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 | €4,680,588 | €3,452,121 | -€1.2m | -26.2% |
| Fixed assets | 21/28 | €2,700,000 | €2,700,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,700,000 | €2,700,000 | = | 0.0% |
| Current assets | 29/58 | €1,980,588 | €752,121 | -€1.2m | -62.0% |
| Amounts receivable within one year | 40/41 | €1,956,000 | €747,446 | -€1.2m | -61.8% |
| Other amounts receivable | 41 | €1,956,000 | €747,446 | -€1.2m | -61.8% |
| Cash at bank and in hand | 54/58 | €24,588 | €4,674 | -€19,913 | -81.0% |
| Total equity and liabilities | 10/49 | €4,680,588 | €3,452,121 | -€1.2m | -26.2% |
| Equity | 10/15 | €80,847 | €80,113 | -€734 | -0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,153 | -€19,887 | -€734 | -3.8% |
| Amounts payable | 17/49 | €4,599,740 | €3,372,007 | -€1.2m | -26.7% |
| Amounts payable within one year | 42/48 | €4,599,740 | €3,372,007 | -€1.2m | -26.7% |
| Trade debts | 44 | - | €267 | +€267 | |
| Suppliers | 440/4 | - | €267 | +€267 | |
| Other amounts payable | 47/48 | €4,599,740 | €3,371,740 | -€1.2m | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €0 | -€1,605 | -100% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | -€4,028 | -€2,396 | +€1,632 | +40.5% |
| Operating profit (loss) | 9901 | -€5,633 | -€2,524 | +€3,109 | +55.2% |
| Financial income | 75/76B | - | €1,487 | +€1,487 | |
| Recurring financial income | 75 | - | €1,487 | +€1,487 | |
| Financial charges | 65/66B | €13,519 | -€303 | -€13,822 | |
| Recurring financial charges | 65 | €13,519 | -€303 | -€13,822 | |
| Profit (loss) for the period before taxes | 9903 | -€19,153 | -€734 | +€18,418 | +96.2% |
| Profit (loss) for the period | 9904 | -€19,153 | -€734 | +€18,418 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,153 | -€734 | +€18,418 | +96.2% |
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 14 October 2026 via checked.be.