ChristalLK: what changed
Two fiscal 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.
ChristalLK
Largest movements
- Stocks and contracts +€8,499
up €8,499 (+225.3%), from €3,773 to €12,272
- Tangible fixed assets +€2,007
new in 2025: €2,007
- Cash -€1,300
down €1,300 (-21.5%), from €6,054 to €4,754
mainly Stocks and contracts (-€8,499) and Investment in fixed assets (net) (-€2,631)
- Receivables within one year -€387
down €387 (-6.1%), from €6,311 to €5,924
of which Trade receivables: -€3,487
- Profit (loss) carried forward +€6,330
up €6,330, from -€2,383 to €3,947
- Tax, wage and social debts +€2,323
up €2,323 (+64.0%), from €3,627 to €5,951
- Trade debts +€2,148
up €2,148 (+71.3%), from €3,014 to €5,162
- Debts after one year -€2,048
down €2,048 (-40.1%), from €5,111 to €3,062
- Gross operating margin +€4,969
up €4,969 (+68.7%), from €7,229 to €12,197
- Taxes +€2,316
up €2,316 (+325.7%), from €711 to €3,028
- Other operating charges -€2,048
down €2,048 (-93.9%), from €2,182 to €134
- Depreciation +€624
new in 2025: €624
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 | €16,328 | €25,170 | +€8,842 | +54.2% |
| Fixed assets | 21/28 | - | €2,007 | +€2,007 | |
| Tangible fixed assets | 22/27 | - | €2,007 | +€2,007 | |
| Furniture and vehicles | 24 | - | €2,007 | +€2,007 | |
| Current assets | 29/58 | €16,328 | €23,163 | +€6,834 | +41.9% |
| Stocks and contracts in progress | 3 | €3,773 | €12,272 | +€8,499 | +225.3% |
| Stocks | 30/36 | €3,773 | €12,272 | +€8,499 | +225.3% |
| Amounts receivable within one year | 40/41 | €6,311 | €5,924 | -€387 | -6.1% |
| Trade receivables | 40 | €3,654 | €167 | -€3,487 | -95.4% |
| Other amounts receivable | 41 | €2,656 | €5,757 | +€3,100 | +116.7% |
| Cash at bank and in hand | 54/58 | €6,054 | €4,754 | -€1,300 | -21.5% |
| Deferred charges and accrued income | 490/1 | €191 | €213 | +€22 | +11.4% |
| Total equity and liabilities | 10/49 | €16,328 | €25,170 | +€8,842 | +54.2% |
| Equity | 10/15 | €2,617 | €8,947 | +€6,330 | +241.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,383 | €3,947 | +€6,330 | |
| Amounts payable | 17/49 | €13,712 | €16,224 | +€2,512 | +18.3% |
| Amounts payable after more than one year | 17 | €5,111 | €3,062 | -€2,048 | -40.1% |
| Financial debts | 170/4 | €5,111 | €3,062 | -€2,048 | -40.1% |
| Amounts payable within one year | 42/48 | €8,601 | €13,161 | +€4,560 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €1,959 | €2,048 | +€89 | +4.5% |
| Trade debts | 44 | €3,014 | €5,162 | +€2,148 | +71.3% |
| Suppliers | 440/4 | €3,014 | €5,162 | +€2,148 | +71.3% |
| Taxes, remuneration and social security | 45 | €3,627 | €5,951 | +€2,323 | +64.0% |
| Taxes | 450/3 | €3,627 | €5,951 | +€2,323 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €624 | +€624 | |
| Other operating charges | 640/8 | €2,182 | €134 | -€2,048 | -93.9% |
| Gross operating margin | 9900 | €7,229 | €12,197 | +€4,969 | +68.7% |
| Operating profit (loss) | 9901 | €5,046 | €11,439 | +€6,393 | +126.7% |
| Financial income | 75/76B | €169 | €255 | +€86 | +50.6% |
| Recurring financial income | 75 | €169 | €255 | +€86 | +50.6% |
| Financial charges | 65/66B | €2,296 | €2,336 | +€40 | +1.8% |
| Recurring financial charges | 65 | €2,296 | €2,336 | +€40 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €2,920 | €9,358 | +€6,438 | +220.5% |
| Income taxes | 67/77 | €711 | €3,028 | +€2,316 | +325.7% |
| Profit (loss) for the period | 9904 | €2,208 | €6,330 | +€4,122 | +186.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,208 | €6,330 | +€4,122 | +186.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.