CHRISSY: 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.
CHRISSY
Largest movements
- Cash +€34,454
up €34,454 (+247%), from €13,929 to €48,384
mainly Net result for the year (+€17,015) and Deferred charges and accrued income (+€8,837)
- Deferred charges and accrued income -€8,837
down €8,837 (-100%), from €8,837 to €0
- Intangible fixed assets -€3,800
down €3,800 (-11.5%), from €33,113 to €29,313
- Receivables within one year -€1,936
down €1,936 (-53.5%), from €3,619 to €1,684
of which Trade receivables: -€3,562
- Financial fixed assets -€1,775
down €1,775 (-41.0%), from €4,325 to €2,550
- Profit (loss) carried forward +€17,015
up €17,015 (+69.7%), from -€24,407 to -€7,392
- Trade debts -€3,187
down €3,187 (-14.1%), from €22,629 to €19,442
- Tax, wage and social debts +€2,484
up €2,484 (+25.1%), from €9,898 to €12,381
of which Taxes: +€3,202
- Other debts +€1,795
up €1,795 (+5.4%), from €33,104 to €34,900
- Gross operating margin +€22,254
up €22,254 (+56.3%), from €39,553 to €61,807
- Staff costs +€13,589
up €13,589 (+67.5%), from €20,134 to €33,724
- Taxes +€1,229
new in 2025: €1,229
- Depreciation +€1,023
up €1,023 (+36.8%), from €2,777 to €3,800
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 | €63,824 | €81,931 | +€18,107 | +28.4% |
| Fixed assets | 21/28 | €37,438 | €31,863 | -€5,575 | -14.9% |
| Intangible fixed assets | 21 | €33,113 | €29,313 | -€3,800 | -11.5% |
| Financial fixed assets | 28 | €4,325 | €2,550 | -€1,775 | -41.0% |
| Current assets | 29/58 | €26,386 | €50,067 | +€23,682 | +89.8% |
| Amounts receivable within one year | 40/41 | €3,619 | €1,684 | -€1,936 | -53.5% |
| Trade receivables | 40 | €3,562 | €0 | -€3,562 | -100% |
| Other amounts receivable | 41 | €58 | €1,684 | +€1,626 | +2,822% |
| Cash at bank and in hand | 54/58 | €13,929 | €48,384 | +€34,454 | +247% |
| Deferred charges and accrued income | 490/1 | €8,837 | €0 | -€8,837 | -100% |
| Total equity and liabilities | 10/49 | €63,824 | €81,931 | +€18,107 | +28.4% |
| Equity | 10/15 | -€5,807 | €11,208 | +€17,015 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,407 | -€7,392 | +€17,015 | +69.7% |
| Amounts payable | 17/49 | €69,631 | €70,722 | +€1,091 | +1.6% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Financial debts | 170/4 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,631 | €66,722 | +€1,091 | +1.7% |
| Trade debts | 44 | €22,629 | €19,442 | -€3,187 | -14.1% |
| Suppliers | 440/4 | €22,629 | €19,442 | -€3,187 | -14.1% |
| Taxes, remuneration and social security | 45 | €9,898 | €12,381 | +€2,484 | +25.1% |
| Taxes | 450/3 | €1,396 | €4,598 | +€3,202 | +229% |
| Remuneration and social security | 454/9 | €8,502 | €7,784 | -€718 | -8.4% |
| Other amounts payable | 47/48 | €33,104 | €34,900 | +€1,795 | +5.4% |
| Remuneration, social security and pensions | 62 | €20,134 | €33,724 | +€13,589 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,777 | €3,800 | +€1,023 | +36.8% |
| Other operating charges | 640/8 | €2,748 | €3,069 | +€321 | +11.7% |
| Gross operating margin | 9900 | €39,553 | €61,807 | +€22,254 | +56.3% |
| Operating profit (loss) | 9901 | €13,895 | €21,215 | +€7,321 | +52.7% |
| Financial income | 75/76B | €55 | €103 | +€48 | +87.4% |
| Recurring financial income | 75 | €55 | €103 | +€48 | +87.4% |
| Financial charges | 65/66B | €3,033 | €3,074 | +€41 | +1.3% |
| Recurring financial charges | 65 | €3,033 | €3,074 | +€41 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €10,916 | €18,244 | +€7,328 | +67.1% |
| Income taxes | 67/77 | - | €1,229 | +€1,229 | |
| Profit (loss) for the period | 9904 | €10,916 | €17,015 | +€6,099 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,916 | €17,015 | +€6,099 | +55.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.