CHRISSE COM & 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.
CHRISSE COM & CO
Largest movements
- Cash -€340,148
down €340,148 (-84.9%), from €400,533 to €60,385
mainly Receivables within one year (-€299,897) and Other debts (-€261,817)
- Receivables within one year +€299,897
up €299,897 (+126%), from €237,842 to €537,739
of which Other amounts receivable: +€179,174
- Other debts -€261,817
down €261,817 (-95.2%), from €275,033 to €13,216
- Reserves +€178,938
up €178,938 (+15.3%), from €1.2m to €1.3m
of which Distributable reserves: +€178,938
- Tax, wage and social debts +€58,555
up €58,555 (+345%), from €16,959 to €75,513
- Gross operating margin +€238,839
up €238,839 (+960%), from €24,886 to €263,725
- Taxes +€77,541
up €77,541 (+1,571%), from €4,936 to €82,477
- Financial income +€15,025
up €15,025 (+593%), from €2,535 to €17,560
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 | €1,615,121 | €1,585,003 | -€30,119 | -1.9% |
| Fixed assets | 21/28 | €182,257 | €176,847 | -€5,410 | -3.0% |
| Tangible fixed assets | 22/27 | €182,257 | €176,847 | -€5,410 | -3.0% |
| Land and buildings | 22 | €179,047 | €175,664 | -€3,383 | -1.9% |
| Furniture and vehicles | 24 | €3,210 | €1,183 | -€2,027 | -63.1% |
| Current assets | 29/58 | €1,432,865 | €1,408,156 | -€24,709 | -1.7% |
| Amounts receivable within one year | 40/41 | €237,842 | €537,739 | +€299,897 | +126% |
| Trade receivables | 40 | €148,310 | €269,033 | +€120,723 | +81.4% |
| Other amounts receivable | 41 | €89,532 | €268,706 | +€179,174 | +200% |
| Current investments | 50/53 | €791,721 | €804,421 | +€12,701 | +1.6% |
| Cash at bank and in hand | 54/58 | €400,533 | €60,385 | -€340,148 | -84.9% |
| Deferred charges and accrued income | 490/1 | €2,770 | €5,611 | +€2,841 | +103% |
| Total equity and liabilities | 10/49 | €1,615,121 | €1,585,003 | -€30,119 | -1.9% |
| Equity | 10/15 | €1,309,336 | €1,488,274 | +€178,938 | +13.7% |
| Contributions | 10/11 | €141,360 | €141,360 | = | 0.0% |
| Reserves | 13 | €1,167,976 | €1,346,914 | +€178,938 | +15.3% |
| Non-distributable reserves | 130/1 | €14,136 | €14,136 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,136 | €14,136 | = | 0.0% |
| Distributable reserves | 133 | €1,153,840 | €1,332,778 | +€178,938 | +15.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €305,785 | €96,728 | -€209,057 | -68.4% |
| Amounts payable within one year | 42/48 | €300,157 | €92,748 | -€207,409 | -69.1% |
| Financial debts | 43 | €50 | €104 | +€54 | +107% |
| Other loans | 439 | €50 | €104 | +€54 | +107% |
| Trade debts | 44 | €8,115 | €3,914 | -€4,201 | -51.8% |
| Suppliers | 440/4 | €8,115 | €3,914 | -€4,201 | -51.8% |
| Taxes, remuneration and social security | 45 | €16,959 | €75,513 | +€58,555 | +345% |
| Taxes | 450/3 | €16,959 | €75,513 | +€58,555 | +345% |
| Other amounts payable | 47/48 | €275,033 | €13,216 | -€261,817 | -95.2% |
| Accrued charges and deferred income | 492/3 | €5,628 | €3,981 | -€1,647 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €5,410 | -€45 | -0.8% |
| Other operating charges | 640/8 | €7,530 | €8,343 | +€814 | +10.8% |
| Gross operating margin | 9900 | €24,886 | €263,725 | +€238,839 | +960% |
| Operating profit (loss) | 9901 | €11,901 | €249,972 | +€238,071 | +2,000% |
| Financial income | 75/76B | €2,535 | €17,560 | +€15,025 | +593% |
| Recurring financial income | 75 | €2,535 | €17,560 | +€15,025 | +593% |
| Financial charges | 65/66B | €2,671 | €2,503 | -€168 | -6.3% |
| Recurring financial charges | 65 | €2,671 | €2,503 | -€168 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €11,765 | €265,030 | +€253,264 | +2,153% |
| Income taxes | 67/77 | €4,936 | €82,477 | +€77,541 | +1,571% |
| Profit (loss) for the period | 9904 | €6,829 | €182,553 | +€175,724 | +2,573% |
| Profit (loss) for the period to be appropriated | 9905 | €6,829 | €182,553 | +€175,724 | +2,573% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.