CHRISPALBERT: 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.
CHRISPALBERT
Largest movements
- Stocks and contracts +€520,400
new in 2025: €520,400
- Tangible fixed assets +€261,255
up €261,255 (+37.3%), from €700,027 to €961,281
- Cash -€28,686
down €28,686 (-76.1%), from €37,711 to €9,025
mainly Stocks and contracts (-€520,400) and Investment in fixed assets (net) (-€336,000)
- Debts after one year +€716,705
up €716,705 (+2,600%), from €27,565 to €744,270
- Profit (loss) carried forward -€78,904
down €78,904 (-59.8%), from -€131,941 to -€210,845
- Other debts +€68,767
up €68,767 (+12.0%), from €572,091 to €640,858
- Current portion of long-term debt +€40,508
up €40,508 (+1,010%), from €4,010 to €44,518
- Depreciation +€45,640
up €45,640 (+157%), from €29,106 to €74,745
- Gross operating margin +€21,650
up €21,650 (+38.9%), from €55,590 to €77,240
- Financial charges +€18,745
up €18,745 (+33.7%), from €55,605 to €74,350
- Other operating charges +€4,577
up €4,577 (+95.2%), from €4,809 to €9,386
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 | €743,154 | €1,498,623 | +€755,469 | +102% |
| Fixed assets | 21/28 | €700,443 | €961,698 | +€261,255 | +37.3% |
| Tangible fixed assets | 22/27 | €700,027 | €961,281 | +€261,255 | +37.3% |
| Land and buildings | 22 | €700,027 | €961,281 | +€261,255 | +37.3% |
| Financial fixed assets | 28 | €417 | €417 | = | 0.0% |
| Current assets | 29/58 | €42,711 | €536,925 | +€494,214 | +1,157% |
| Stocks and contracts in progress | 3 | - | €520,400 | +€520,400 | |
| Stocks | 30/36 | - | €520,400 | +€520,400 | |
| Amounts receivable within one year | 40/41 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,711 | €9,025 | -€28,686 | -76.1% |
| Deferred charges and accrued income | 490/1 | - | €7,500 | +€7,500 | |
| Total equity and liabilities | 10/49 | €743,154 | €1,498,623 | +€755,469 | +102% |
| Equity | 10/15 | €47,858 | -€32,799 | -€80,657 | |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €29,799 | €28,046 | -€1,753 | -5.9% |
| Tax-exempt reserves | 132 | €29,799 | €28,046 | -€1,753 | -5.9% |
| Profit (loss) carried forward | 14 | -€131,941 | -€210,845 | -€78,904 | -59.8% |
| Provisions and deferred taxes | 16 | €9,933 | €9,349 | -€584 | -5.9% |
| Deferred taxes | 168 | €9,933 | €9,349 | -€584 | -5.9% |
| Amounts payable | 17/49 | €685,363 | €1,522,073 | +€836,710 | +122% |
| Amounts payable after more than one year | 17 | €27,565 | €744,270 | +€716,705 | +2,600% |
| Financial debts | 170/4 | €27,565 | €744,270 | +€716,705 | +2,600% |
| Amounts payable within one year | 42/48 | €577,529 | €692,408 | +€114,878 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €4,010 | €44,518 | +€40,508 | +1,010% |
| Trade debts | 44 | - | €7,031 | +€7,031 | |
| Suppliers | 440/4 | - | €7,031 | +€7,031 | |
| Taxes, remuneration and social security | 45 | €1,428 | €0 | -€1,428 | -100% |
| Taxes | 450/3 | €1,428 | €0 | -€1,428 | -100% |
| Other amounts payable | 47/48 | €572,091 | €640,858 | +€68,767 | +12.0% |
| Accrued charges and deferred income | 492/3 | €80,269 | €85,395 | +€5,126 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,106 | €74,745 | +€45,640 | +157% |
| Other operating charges | 640/8 | €4,809 | €9,386 | +€4,577 | +95.2% |
| Gross operating margin | 9900 | €55,590 | €77,240 | +€21,650 | +38.9% |
| Operating profit (loss) | 9901 | €21,676 | -€6,891 | -€28,567 | |
| Financial charges | 65/66B | €55,605 | €74,350 | +€18,745 | +33.7% |
| Recurring financial charges | 65 | €55,605 | €74,350 | +€18,745 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,929 | -€81,241 | -€47,312 | -139% |
| Transfer from deferred taxes | 780 | €584 | €584 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€33,345 | -€80,657 | -€47,312 | -142% |
| Transfer from tax-exempt reserves | 789 | €1,753 | €1,753 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,592 | -€78,904 | -€47,312 | -150% |
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 23 October 2026 via checked.be.