CHRISTA: 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.
CHRISTA
Largest movements
- Receivables within one year +€38,818
up €38,818 (+32.6%), from €118,967 to €157,785
of which Other amounts receivable: +€39,076
- Cash +€20,027
up €20,027 (+386.7%), from €5,179 to €25,206
mainly Net result for the year (+€52,145) and Depreciation (+€33,008)
- Tangible fixed assets -€16,723
down €16,723 (-5.0%), from €335,062 to €318,339
of which Land and buildings: -€16,052
- Profit (loss) carried forward +€52,145
up €52,145 (+15.9%), from €327,360 to €379,505
- Current portion of long-term debt -€18,541
no longer reported in 2025 (was €18,541)
- Tax, wage and social debts +€6,487
up €6,487 (+45.9%), from €14,119 to €20,606
- Trade debts +€6,314
up €6,314 (+268.0%), from €2,356 to €8,670
- Accrued charges and deferred income -€6,173
down €6,173 (-73.8%), from €8,367 to €2,194
- Depreciation -€10,728
down €10,728 (-24.5%), from €43,736 to €33,008
- Gross operating margin +€10,319
up €10,319 (+10.0%), from €103,096 to €113,415
- Taxes +€6,903
up €6,903 (+51.4%), from €13,442 to €20,345
- Financial charges -€1,710
down €1,710 (-43.8%), from €3,904 to €2,194
- Financial income +€1,392
up €1,392 (+59.4%), from €2,344 to €3,736
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.
Cash bridge derived
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 | €460,899 | €501,834 | +€40,935 | +8.9% |
| Fixed assets | 21/28 | €335,062 | €318,339 | -€16,723 | -5.0% |
| Tangible fixed assets | 22/27 | €335,062 | €318,339 | -€16,723 | -5.0% |
| Land and buildings | 22 | €333,517 | €317,465 | -€16,052 | -4.8% |
| Plant, machinery and equipment | 23 | €1,545 | €874 | -€671 | -43.4% |
| Current assets | 29/58 | €125,837 | €183,495 | +€57,658 | +45.8% |
| Amounts receivable within one year | 40/41 | €118,967 | €157,785 | +€38,818 | +32.6% |
| Trade receivables | 40 | €1,758 | €1,500 | -€258 | -14.7% |
| Other amounts receivable | 41 | €117,209 | €156,285 | +€39,076 | +33.3% |
| Cash at bank and in hand | 54/58 | €5,179 | €25,206 | +€20,027 | +386.7% |
| Deferred charges and accrued income | 490/1 | €1,691 | €504 | -€1,187 | -70.2% |
| Total equity and liabilities | 10/49 | €460,899 | €501,834 | +€40,935 | +8.9% |
| Equity | 10/15 | €412,106 | €464,251 | +€52,145 | +12.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,746 | €22,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €16,546 | €16,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327,360 | €379,505 | +€52,145 | +15.9% |
| Amounts payable | 17/49 | €48,793 | €37,583 | -€11,210 | -23.0% |
| Amounts payable within one year | 42/48 | €40,426 | €35,389 | -€5,037 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €18,541 | - | -€18,541 | |
| Financial debts | 43 | €5,410 | €6,113 | +€703 | +13.0% |
| Credit institutions | 430/8 | €5,410 | €6,113 | +€703 | +13.0% |
| Trade debts | 44 | €2,356 | €8,670 | +€6,314 | +268.0% |
| Suppliers | 440/4 | €2,356 | €8,670 | +€6,314 | +268.0% |
| Taxes, remuneration and social security | 45 | €14,119 | €20,606 | +€6,487 | +45.9% |
| Taxes | 450/3 | €14,119 | €20,606 | +€6,487 | +45.9% |
| Accrued charges and deferred income | 492/3 | €8,367 | €2,194 | -€6,173 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,736 | €33,008 | -€10,728 | -24.5% |
| Other operating charges | 640/8 | €9,296 | €9,459 | +€163 | +1.8% |
| Gross operating margin | 9900 | €103,096 | €113,415 | +€10,319 | +10.0% |
| Operating profit (loss) | 9901 | €50,064 | €70,948 | +€20,884 | +41.7% |
| Financial income | 75/76B | €2,344 | €3,736 | +€1,392 | +59.4% |
| Recurring financial income | 75 | €2,344 | €3,736 | +€1,392 | +59.4% |
| Financial charges | 65/66B | €3,904 | €2,194 | -€1,710 | -43.8% |
| Recurring financial charges | 65 | €3,904 | €2,194 | -€1,710 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €48,504 | €72,490 | +€23,986 | +49.5% |
| Income taxes | 67/77 | €13,442 | €20,345 | +€6,903 | +51.4% |
| Profit (loss) for the period | 9904 | €35,062 | €52,145 | +€17,083 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,062 | €52,145 | +€17,083 | +48.7% |
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 12 October 2026 via checked.be.