CHRISS & CO: 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.
CHRISS & CO
Largest movements
- Cash -€23
down €23 (-37.7%), from €61 to €38
mainly Net result for the year (-€603)
- Profit (loss) carried forward -€603
down €603 (-6.8%), from -€8,904 to -€9,507
- Trade debts +€530
up €530 (+133%), from €400 to €930
- Other debts +€50
up €50 (+2.0%), from €2,481 to €2,531
- Gross operating margin -€380
down €380 (-190%), from -€200 to -€580
- Financial charges -€22
down €22 (-48.9%), from €45 to €23
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €869 | €846 | -€23 | -2.6% |
| Current assets | 29/58 | €869 | €846 | -€23 | -2.6% |
| Amounts receivable within one year | 40/41 | €808 | €808 | = | 0.0% |
| Other amounts receivable | 41 | €808 | €808 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61 | €38 | -€23 | -37.7% |
| Total equity and liabilities | 10/49 | €869 | €846 | -€23 | -2.6% |
| Equity | 10/15 | -€2,012 | -€2,615 | -€603 | -30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €692 | €692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €692 | €692 | = | 0.0% |
| Reserves not available under the articles | 1311 | €692 | €692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,904 | -€9,507 | -€603 | -6.8% |
| Amounts payable | 17/49 | €2,881 | €3,461 | +€580 | +20.1% |
| Amounts payable within one year | 42/48 | €2,881 | €3,461 | +€580 | +20.1% |
| Trade debts | 44 | €400 | €930 | +€530 | +133% |
| Suppliers | 440/4 | €400 | €930 | +€530 | +133% |
| Other amounts payable | 47/48 | €2,481 | €2,531 | +€50 | +2.0% |
| Gross operating margin | 9900 | -€200 | -€580 | -€380 | -190% |
| Operating profit (loss) | 9901 | -€200 | -€580 | -€380 | -190% |
| Financial charges | 65/66B | €45 | €23 | -€22 | -48.9% |
| Recurring financial charges | 65 | €45 | €23 | -€22 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | -€245 | -€603 | -€358 | -146% |
| Profit (loss) for the period | 9904 | -€245 | -€603 | -€358 | -146% |
| Profit (loss) for the period to be appropriated | 9905 | -€245 | -€603 | -€358 | -146% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.