CHRISPHIL: what changed
Two fiscal 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.
What changed
CHRISPHIL
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,881
2024 · €64,587-€28,705
Equity
€1.1m
2024 · €1.1m+€35,881
Cash
€271,512
2024 · €284,420-€12,908
Balance sheet total
€2.3m
2024 · €2.6m-€244,386
Largest movements
Assets
- Receivables within one year -€164,969
down €164,969 (-68.5%), from €240,695 to €75,726
of which Trade receivables: -€102,983
- Tangible fixed assets -€66,509
down €66,509 (-3.2%), from €2.1m to €2.0m
of which Land and buildings: -€54,902
Equity and liabilities
- Debts after one year -€140,289
down €140,289 (-19.4%), from €721,337 to €581,048
- Other debts -€70,000
down €70,000 (-19.1%), from €366,936 to €296,936
- Current portion of long-term debt -€54,337
down €54,337 (-27.8%), from €195,433 to €141,096
- Profit (loss) carried forward +€49,807
up €49,807 (+7.1%), from €703,459 to €753,266
Income statement
- Gross operating margin -€24,500
down €24,500 (-5.5%), from €443,742 to €419,242
- Staff costs +€12,186
up €12,186 (+5.4%), from €227,183 to €239,368
- Taxes -€10,721
down €10,721 (-34.0%), from €31,538 to €20,817
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.
Result 2024
€64,587
Gross operating margin
-€24,500
Staff costs
-€12,186
Depreciation
-€2,996
Other operating charges
-€533
Financial income
-€548
Financial charges
+€1,337
Taxes
+€10,721
Result 2025
€35,881
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.
From operations
+€199,497
Investment
-€17,778
Financing
-€194,626
Cash 2024
€284,420
From operations (derived)
+€199,497
Net result for the year
+€35,881
Depreciation
+€84,287
Receivables within one year
+€164,969
Provisions
-€7,174
Trade debts
-€25,256
Tax, wage and social debts
+€16,284
Other debts
-€70,000
Accrued charges and deferred income
+€505
Investment (derived)
-€17,778
Investment in fixed assets (net)
-€17,778
Financing
-€194,626
Debts after one year
-€140,289
Current portion of long-term debt
-€54,337
Cash 2025
€271,512
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,581,341 | €2,336,956 | -€244,386 | -9.5% |
| Fixed assets | 21/28 | €2,056,227 | €1,989,718 | -€66,509 | -3.2% |
| Tangible fixed assets | 22/27 | €2,056,177 | €1,989,668 | -€66,509 | -3.2% |
| Land and buildings | 22 | €1,913,140 | €1,858,238 | -€54,902 | -2.9% |
| Plant, machinery and equipment | 23 | €140,511 | €128,734 | -€11,778 | -8.4% |
| Furniture and vehicles | 24 | €2,526 | €2,697 | +€171 | +6.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €525,115 | €347,238 | -€177,877 | -33.9% |
| Amounts receivable within one year | 40/41 | €240,695 | €75,726 | -€164,969 | -68.5% |
| Trade receivables | 40 | €135,225 | €32,242 | -€102,983 | -76.2% |
| Other amounts receivable | 41 | €105,470 | €43,484 | -€61,986 | -58.8% |
| Cash at bank and in hand | 54/58 | €284,420 | €271,512 | -€12,908 | -4.5% |
| Total equity and liabilities | 10/49 | €2,581,341 | €2,336,956 | -€244,386 | -9.5% |
| Equity | 10/15 | €1,078,036 | €1,113,917 | +€35,881 | +3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €312,577 | €298,651 | -€13,926 | -4.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €241,377 | €227,451 | -€13,926 | -5.8% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €703,459 | €753,266 | +€49,807 | +7.1% |
| Provisions and deferred taxes | 16 | €124,345 | €117,172 | -€7,174 | -5.8% |
| Deferred taxes | 168 | €124,345 | €117,172 | -€7,174 | -5.8% |
| Amounts payable | 17/49 | €1,378,960 | €1,105,867 | -€273,093 | -19.8% |
| Amounts payable after more than one year | 17 | €721,337 | €581,048 | -€140,289 | -19.4% |
| Financial debts | 170/4 | €721,337 | €581,048 | -€140,289 | -19.4% |
| Amounts payable within one year | 42/48 | €642,235 | €508,925 | -€133,310 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €195,433 | €141,096 | -€54,337 | -27.8% |
| Trade debts | 44 | €42,954 | €17,698 | -€25,256 | -58.8% |
| Suppliers | 440/4 | €42,954 | €17,698 | -€25,256 | -58.8% |
| Taxes, remuneration and social security | 45 | €36,912 | €53,196 | +€16,284 | +44.1% |
| Taxes | 450/3 | €12,811 | €33,301 | +€20,490 | +159.9% |
| Remuneration and social security | 454/9 | €24,101 | €19,895 | -€4,206 | -17.5% |
| Other amounts payable | 47/48 | €366,936 | €296,936 | -€70,000 | -19.1% |
| Accrued charges and deferred income | 492/3 | €15,389 | €15,894 | +€505 | +3.3% |
| Remuneration, social security and pensions | 62 | €227,183 | €239,368 | +€12,186 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,291 | €84,287 | +€2,996 | +3.7% |
| Other operating charges | 640/8 | €33,393 | €33,927 | +€533 | +1.6% |
| Gross operating margin | 9900 | €443,742 | €419,242 | -€24,500 | -5.5% |
| Operating profit (loss) | 9901 | €101,876 | €61,660 | -€40,216 | -39.5% |
| Financial income | 75/76B | €7,149 | €6,600 | -€548 | -7.7% |
| Recurring financial income | 75 | €7,149 | €6,600 | -€548 | -7.7% |
| Financial charges | 65/66B | €20,074 | €18,736 | -€1,337 | -6.7% |
| Recurring financial charges | 65 | €20,074 | €18,736 | -€1,337 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €88,951 | €49,524 | -€39,427 | -44.3% |
| Transfer from deferred taxes | 780 | €7,174 | €7,174 | = | 0.0% |
| Income taxes | 67/77 | €31,538 | €20,817 | -€10,721 | -34.0% |
| Profit (loss) for the period | 9904 | €64,587 | €35,881 | -€28,705 | -44.4% |
| Transfer from tax-exempt reserves | 789 | €13,926 | €13,926 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,512 | €49,807 | -€28,705 | -36.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.