CHRIST'L: 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.
CHRIST'L
Largest movements
- Cash +€9,631
up €9,631 (+10,821%), from €89 to €9,720
mainly Net result for the year (+€9,243) and Other debts (+€451)
- Tangible fixed assets -€278
down €278 (-16.7%), from €1,666 to €1,388
- Profit (loss) carried forward +€9,243
up €9,243 (+62.8%), from -€14,720 to -€5,477
- Other debts +€451
up €451 (+106%), from €424 to €875
- Short-term financial debts -€206
no longer reported in 2022 (was €206)
- Financial income +€11,000
new in 2022: €11,000
of which Financial income: +€11,000
- Gross operating margin -€2,383
down €2,383, from €1,063 to -€1,320
- Financial charges +€23
up €23 (+16.9%), from €136 to €159
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 | €5,258 | €14,612 | +€9,354 | +178% |
| Fixed assets | 21/28 | €2,870 | €2,592 | -€278 | -9.7% |
| Tangible fixed assets | 22/27 | €1,666 | €1,388 | -€278 | -16.7% |
| Other tangible fixed assets | 26 | €1,666 | €1,388 | -€278 | -16.7% |
| Financial fixed assets | 28 | €1,204 | €1,204 | = | 0.0% |
| Current assets | 29/58 | €2,388 | €12,020 | +€9,632 | +403% |
| Amounts receivable within one year | 40/41 | €2,299 | €2,300 | +€1 | 0.0% |
| Trade receivables | 40 | €1,854 | €1,854 | = | 0.0% |
| Other amounts receivable | 41 | €445 | €446 | +€1 | +0.2% |
| Cash at bank and in hand | 54/58 | €89 | €9,720 | +€9,631 | +10,821% |
| Total equity and liabilities | 10/49 | €5,258 | €14,612 | +€9,354 | +178% |
| Equity | 10/15 | €3,872 | €13,115 | +€9,243 | +239% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,720 | -€5,477 | +€9,243 | +62.8% |
| Amounts payable | 17/49 | €1,386 | €1,497 | +€111 | +8.0% |
| Amounts payable within one year | 42/48 | €1,386 | €1,497 | +€111 | +8.0% |
| Financial debts | 43 | €206 | - | -€206 | |
| Credit institutions | 430/8 | €206 | - | -€206 | |
| Trade debts | 44 | €622 | €488 | -€134 | -21.5% |
| Suppliers | 440/4 | €622 | €488 | -€134 | -21.5% |
| Taxes, remuneration and social security | 45 | €134 | €134 | = | 0.0% |
| Taxes | 450/3 | €122 | €122 | = | 0.0% |
| Remuneration and social security | 454/9 | €12 | €12 | = | 0.0% |
| Other amounts payable | 47/48 | €424 | €875 | +€451 | +106% |
| Non-recurring operating income | 76A | €8,190 | - | -€8,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €278 | = | 0.0% |
| Gross operating margin | 9900 | €1,063 | -€1,320 | -€2,383 | |
| Operating profit (loss) | 9901 | €785 | -€1,598 | -€2,383 | |
| Financial income | 75/76B | - | €11,000 | +€11,000 | |
| Recurring financial income | 75 | - | €11,000 | +€11,000 | |
| Non-recurring financial income | 76B | - | €11,000 | +€11,000 | |
| Financial charges | 65/66B | €136 | €159 | +€23 | +16.9% |
| Recurring financial charges | 65 | €136 | €159 | +€23 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €649 | €9,243 | +€8,594 | +1,324% |
| Profit (loss) for the period | 9904 | €649 | €9,243 | +€8,594 | +1,324% |
| Profit (loss) for the period to be appropriated | 9905 | €649 | €9,243 | +€8,594 | +1,324% |
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 13 October 2026 via checked.be.