CHRISPAS: 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.
CHRISPAS
Largest movements
- Tangible fixed assets -€1,481
down €1,481 (-66.7%), from €2,221 to €740
- Receivables within one year +€1,210
new in 2025: €1,210
- Cash -€1,172
down €1,172 (-7.4%), from €15,920 to €14,748
mainly Net result for the year (-€3,750) and Receivables within one year (-€1,210)
- Profit (loss) carried forward -€3,749
down €3,749 (-1.6%), from -€234,008 to -€237,757
- Other debts +€1,546
up €1,546 (+13.2%), from €11,683 to €13,229
- Accrued charges and deferred income +€411
up €411 (+1.0%), from €40,000 to €40,411
- Trade debts +€330
new in 2025: €330
- Financial charges -€40,001
down €40,001 (-99.9%), from €40,046 to €45
- Gross operating margin +€983
up €983 (+44.0%), from -€2,234 to -€1,251
- Staff costs +€202
up €202 (+65.4%), from €309 to €511
- Other operating charges +€50
up €50 (+12.1%), from €412 to €462
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 | €18,141 | €16,698 | -€1,443 | -8.0% |
| Fixed assets | 21/28 | €2,221 | €740 | -€1,481 | -66.7% |
| Tangible fixed assets | 22/27 | €2,221 | €740 | -€1,481 | -66.7% |
| Furniture and vehicles | 24 | €2,221 | €740 | -€1,481 | -66.7% |
| Current assets | 29/58 | €15,920 | €15,958 | +€38 | +0.2% |
| Amounts receivable within one year | 40/41 | - | €1,210 | +€1,210 | |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Cash at bank and in hand | 54/58 | €15,920 | €14,748 | -€1,172 | -7.4% |
| Total equity and liabilities | 10/49 | €18,141 | €16,698 | -€1,443 | -8.0% |
| Equity | 10/15 | -€33,661 | -€37,410 | -€3,749 | -11.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €125,347 | €125,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €117,847 | €117,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,008 | -€237,757 | -€3,749 | -1.6% |
| Amounts payable | 17/49 | €51,802 | €54,108 | +€2,306 | +4.5% |
| Amounts payable within one year | 42/48 | €11,802 | €13,697 | +€1,895 | +16.1% |
| Trade debts | 44 | - | €330 | +€330 | |
| Suppliers | 440/4 | - | €330 | +€330 | |
| Taxes, remuneration and social security | 45 | €119 | €138 | +€19 | +16.0% |
| Taxes | 450/3 | €119 | €138 | +€19 | +16.0% |
| Other amounts payable | 47/48 | €11,683 | €13,229 | +€1,546 | +13.2% |
| Accrued charges and deferred income | 492/3 | €40,000 | €40,411 | +€411 | +1.0% |
| Remuneration, social security and pensions | 62 | €309 | €511 | +€202 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,481 | = | 0.0% |
| Other operating charges | 640/8 | €412 | €462 | +€50 | +12.1% |
| Gross operating margin | 9900 | -€2,234 | -€1,251 | +€983 | +44.0% |
| Operating profit (loss) | 9901 | -€4,436 | -€3,705 | +€731 | +16.5% |
| Financial charges | 65/66B | €40,046 | €45 | -€40,001 | -99.9% |
| Recurring financial charges | 65 | €40,046 | €45 | -€40,001 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,482 | -€3,750 | +€40,732 | +91.6% |
| Profit (loss) for the period | 9904 | -€44,482 | -€3,750 | +€40,732 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,482 | -€3,750 | +€40,732 | +91.6% |
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 14 October 2026 via checked.be.