CHRISPIES: 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.
CHRISPIES
Largest movements
- Cash +€1.2m
up €1.2m (+274%), from €425,804 to €1.6m
mainly Current investments (+€887,580) and Net result for the year (+€406,219)
- Current investments -€887,580
down €887,580 (-42.7%), from €2.1m to €1.2m
- Receivables after one year +€527,305
up €527,305 (+34.6%), from €1.5m to €2.0m
- Receivables within one year -€182,170
down €182,170 (-87.0%), from €209,496 to €27,325
of which Other amounts receivable: -€182,391
- Reserves +€406,219
up €406,219 (+91.4%), from €444,645 to €850,864
of which Distributable reserves: +€456,785
- Accrued charges and deferred income +€179,091
up €179,091 (+31.7%), from €565,842 to €744,933
- Financial income +€467,754
up €467,754 (+169%), from €277,003 to €744,757
- Financial charges +€36,511
up €36,511 (+18.7%), from €194,829 to €231,341
- Gross operating margin -€5,392
down €5,392 (-88.2%), from -€6,113 to -€11,505
- Staff costs +€3,945
up €3,945 (+8.7%), from €45,396 to €49,342
- Other operating charges +€1,339
up €1,339 (+28.1%), from €4,768 to €6,107
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 | €11,490,703 | €12,079,209 | +€588,506 | +5.1% |
| Fixed assets | 21/28 | €7,247,611 | €7,216,149 | -€31,462 | -0.4% |
| Tangible fixed assets | 22/27 | €1,837,647 | €1,806,185 | -€31,462 | -1.7% |
| Land and buildings | 22 | €1,837,647 | €1,806,185 | -€31,462 | -1.7% |
| Financial fixed assets | 28 | €5,409,964 | €5,409,964 | = | 0.0% |
| Current assets | 29/58 | €4,243,091 | €4,863,059 | +€619,968 | +14.6% |
| Amounts receivable after more than one year | 29 | €1,522,507 | €2,049,811 | +€527,305 | +34.6% |
| Other amounts receivable | 291 | €1,522,507 | €2,049,811 | +€527,305 | +34.6% |
| Amounts receivable within one year | 40/41 | €209,496 | €27,325 | -€182,170 | -87.0% |
| Trade receivables | 40 | - | €221 | +€221 | |
| Other amounts receivable | 41 | €209,496 | €27,104 | -€182,391 | -87.1% |
| Current investments | 50/53 | €2,078,036 | €1,190,457 | -€887,580 | -42.7% |
| Cash at bank and in hand | 54/58 | €425,804 | €1,590,685 | +€1.2m | +274% |
| Deferred charges and accrued income | 490/1 | €7,248 | €4,781 | -€2,468 | -34.0% |
| Total equity and liabilities | 10/49 | €11,490,703 | €12,079,209 | +€588,506 | +5.1% |
| Equity | 10/15 | €5,854,645 | €6,260,864 | +€406,219 | +6.9% |
| Contributions | 10/11 | €5,410,000 | €5,410,000 | = | 0.0% |
| Reserves | 13 | €444,645 | €850,864 | +€406,219 | +91.4% |
| Non-distributable reserves | 130/1 | €50,567 | - | -€50,567 | |
| Reserves not available under the articles | 1311 | €50,567 | - | -€50,567 | |
| Distributable reserves | 133 | €394,079 | €850,864 | +€456,785 | +116% |
| Amounts payable | 17/49 | €5,636,057 | €5,818,344 | +€182,287 | +3.2% |
| Amounts payable after more than one year | 17 | €5,054,618 | €5,054,618 | = | 0.0% |
| Financial debts | 170/4 | €5,054,618 | €5,054,618 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,597 | €18,794 | +€3,196 | +20.5% |
| Trade debts | 44 | €1,792 | €554 | -€1,238 | -69.1% |
| Suppliers | 440/4 | €1,792 | €554 | -€1,238 | -69.1% |
| Taxes, remuneration and social security | 45 | €8,104 | €11,040 | +€2,936 | +36.2% |
| Taxes | 450/3 | - | €363 | +€363 | |
| Remuneration and social security | 454/9 | €8,104 | €10,677 | +€2,573 | +31.7% |
| Other amounts payable | 47/48 | €5,701 | €7,200 | +€1,499 | +26.3% |
| Accrued charges and deferred income | 492/3 | €565,842 | €744,933 | +€179,091 | +31.7% |
| Non-recurring operating income | 76A | €3,969 | €15,369 | +€11,400 | +287% |
| Remuneration, social security and pensions | 62 | €45,396 | €49,342 | +€3,945 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,834 | €36,230 | -€604 | -1.6% |
| Other operating charges | 640/8 | €4,768 | €6,107 | +€1,339 | +28.1% |
| Gross operating margin | 9900 | -€6,113 | -€11,505 | -€5,392 | -88.2% |
| Operating profit (loss) | 9901 | -€93,111 | -€103,184 | -€10,073 | -10.8% |
| Financial income | 75/76B | €277,003 | €744,757 | +€467,754 | +169% |
| Recurring financial income | 75 | €277,003 | €744,757 | +€467,754 | +169% |
| Financial charges | 65/66B | €194,829 | €231,341 | +€36,511 | +18.7% |
| Recurring financial charges | 65 | €194,829 | €231,341 | +€36,511 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,937 | €410,233 | +€421,171 | |
| Income taxes | 67/77 | €3,301 | €4,014 | +€714 | +21.6% |
| Profit (loss) for the period | 9904 | -€14,238 | €406,219 | +€420,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,238 | €406,219 | +€420,457 |
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 24 October 2026 via checked.be.