CHRISTANN: 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.
CHRISTANN
Largest movements
- Tangible fixed assets -€10,801
down €10,801 (-23.0%), from €47,004 to €36,203
of which Furniture and vehicles: -€8,367
- Cash +€4,102
up €4,102 (+10.8%), from €38,063 to €42,165
mainly Depreciation (+€12,429) and Net result for the year (+€5,535)
- Receivables within one year -€2,823
down €2,823 (-15.4%), from €18,360 to €15,537
of which Trade receivables: -€4,114
- Debts after one year -€7,945
down €7,945 (-26.5%), from €29,969 to €22,024
of which Financial debts: -€7,945
- Profit (loss) carried forward +€5,535
up €5,535 (+17.2%), from €32,228 to €37,763
- Other debts -€5,167
down €5,167 (-40.8%), from €12,660 to €7,493
- Tax, wage and social debts -€2,583
down €2,583 (-33.3%), from €7,766 to €5,184
- Gross operating margin +€4,962
up €4,962 (+25.6%), from €19,408 to €24,370
- Taxes +€849
up €849 (+45.7%), from €1,860 to €2,710
- Depreciation +€751
up €751 (+6.4%), from €11,678 to €12,429
- Financial charges +€563
up €563 (+29.7%), from €1,894 to €2,458
- Other operating charges +€445
up €445 (+56.1%), from €794 to €1,239
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 | €106,340 | €96,474 | -€9,866 | -9.3% |
| Formation expenses | 20 | €1,101 | €550 | -€550 | -50.0% |
| Fixed assets | 21/28 | €47,204 | €36,443 | -€10,761 | -22.8% |
| Tangible fixed assets | 22/27 | €47,004 | €36,203 | -€10,801 | -23.0% |
| Plant, machinery and equipment | 23 | €782 | €420 | -€363 | -46.4% |
| Furniture and vehicles | 24 | €26,930 | €18,563 | -€8,367 | -31.1% |
| Other tangible fixed assets | 26 | €19,292 | €17,221 | -€2,071 | -10.7% |
| Financial fixed assets | 28 | €200 | €240 | +€40 | +20.0% |
| Current assets | 29/58 | €58,035 | €59,481 | +€1,446 | +2.5% |
| Amounts receivable within one year | 40/41 | €18,360 | €15,537 | -€2,823 | -15.4% |
| Trade receivables | 40 | €18,360 | €14,246 | -€4,114 | -22.4% |
| Other amounts receivable | 41 | - | €1,290 | +€1,290 | |
| Cash at bank and in hand | 54/58 | €38,063 | €42,165 | +€4,102 | +10.8% |
| Deferred charges and accrued income | 490/1 | €1,612 | €1,779 | +€167 | +10.4% |
| Total equity and liabilities | 10/49 | €106,340 | €96,474 | -€9,866 | -9.3% |
| Equity | 10/15 | €47,228 | €52,763 | +€5,535 | +11.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,228 | €37,763 | +€5,535 | +17.2% |
| Amounts payable | 17/49 | €59,112 | €43,712 | -€15,400 | -26.1% |
| Amounts payable after more than one year | 17 | €29,969 | €22,024 | -€7,945 | -26.5% |
| Financial debts | 170/4 | €9,969 | €2,024 | -€7,945 | -79.7% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,502 | €20,782 | -€7,719 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €7,710 | €7,945 | +€235 | +3.0% |
| Trade debts | 44 | €365 | €161 | -€204 | -55.9% |
| Suppliers | 440/4 | €365 | €161 | -€204 | -55.9% |
| Taxes, remuneration and social security | 45 | €7,766 | €5,184 | -€2,583 | -33.3% |
| Taxes | 450/3 | €7,766 | €5,184 | -€2,583 | -33.3% |
| Other amounts payable | 47/48 | €12,660 | €7,493 | -€5,167 | -40.8% |
| Accrued charges and deferred income | 492/3 | €642 | €906 | +€264 | +41.1% |
| Non-recurring operating income | 76A | €1,109 | €0 | -€1,109 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,678 | €12,429 | +€751 | +6.4% |
| Other operating charges | 640/8 | €794 | €1,239 | +€445 | +56.1% |
| Gross operating margin | 9900 | €19,408 | €24,370 | +€4,962 | +25.6% |
| Operating profit (loss) | 9901 | €6,937 | €10,702 | +€3,765 | +54.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,894 | €2,458 | +€563 | +29.7% |
| Recurring financial charges | 65 | €1,894 | €2,458 | +€563 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €5,042 | €8,244 | +€3,202 | +63.5% |
| Income taxes | 67/77 | €1,860 | €2,710 | +€849 | +45.7% |
| Profit (loss) for the period | 9904 | €3,182 | €5,535 | +€2,353 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,182 | €5,535 | +€2,353 | +73.9% |
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 11 October 2026 via checked.be.