CHRISTARLAQUE: 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.
CHRISTARLAQUE
Largest movements
- Receivables within one year -€307,184
down €307,184 (-34.8%), from €883,959 to €576,775
of which Trade receivables: -€268,498
- Cash +€122,940
up €122,940 (+50.8%), from €241,860 to €364,800
mainly Receivables within one year (+€307,184) and Depreciation (+€115,938)
- Intangible fixed assets -€70,000
down €70,000 (-34.3%), from €204,167 to €134,167
- Current portion of long-term debt -€179,500
down €179,500 (-69.5%), from €258,389 to €78,889
- Trade debts -€97,524
down €97,524 (-43.2%), from €225,620 to €128,096
- Debts after one year -€78,889
no longer reported in 2025 (was €78,889)
- Reserves +€54,399
up €54,399 (+15.2%), from €357,965 to €412,364
- Tax, wage and social debts +€51,976
up €51,976 (+10.7%), from €487,460 to €539,437
of which Remuneration and social security: +€46,389
- Gross operating margin +€267,628
up €267,628 (+8.4%), from €3.2m to €3.5m
- Staff costs +€169,448
up €169,448 (+5.5%), from €3.1m to €3.3m
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 | €1,442,941 | €1,186,519 | -€256,423 | -17.8% |
| Fixed assets | 21/28 | €299,721 | €225,847 | -€73,875 | -24.6% |
| Intangible fixed assets | 21 | €204,167 | €134,167 | -€70,000 | -34.3% |
| Tangible fixed assets | 22/27 | €94,321 | €90,446 | -€3,875 | -4.1% |
| Plant, machinery and equipment | 23 | €12,191 | €7,871 | -€4,320 | -35.4% |
| Furniture and vehicles | 24 | €78,786 | €79,981 | +€1,194 | +1.5% |
| Other tangible fixed assets | 26 | €3,344 | €2,595 | -€749 | -22.4% |
| Financial fixed assets | 28 | €1,234 | €1,234 | = | 0.0% |
| Current assets | 29/58 | €1,143,220 | €960,672 | -€182,548 | -16.0% |
| Stocks and contracts in progress | 3 | €4,584 | €4,649 | +€65 | +1.4% |
| Stocks | 30/36 | €4,584 | €4,649 | +€65 | +1.4% |
| Amounts receivable within one year | 40/41 | €883,959 | €576,775 | -€307,184 | -34.8% |
| Trade receivables | 40 | €699,367 | €430,869 | -€268,498 | -38.4% |
| Other amounts receivable | 41 | €184,592 | €145,906 | -€38,686 | -21.0% |
| Cash at bank and in hand | 54/58 | €241,860 | €364,800 | +€122,940 | +50.8% |
| Deferred charges and accrued income | 490/1 | €12,817 | €14,448 | +€1,631 | +12.7% |
| Total equity and liabilities | 10/49 | €1,442,941 | €1,186,519 | -€256,423 | -17.8% |
| Equity | 10/15 | €379,817 | €434,216 | +€54,399 | +14.3% |
| Contributions | 10/11 | €21,852 | €21,852 | = | 0.0% |
| Reserves | 13 | €357,965 | €412,364 | +€54,399 | +15.2% |
| Distributable reserves | 133 | €357,965 | €412,364 | +€54,399 | +15.2% |
| Amounts payable | 17/49 | €1,063,124 | €752,302 | -€310,822 | -29.2% |
| Amounts payable after more than one year | 17 | €78,889 | - | -€78,889 | |
| Financial debts | 170/4 | €78,889 | - | -€78,889 | |
| Amounts payable within one year | 42/48 | €972,707 | €748,911 | -€223,796 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €258,389 | €78,889 | -€179,500 | -69.5% |
| Trade debts | 44 | €225,620 | €128,096 | -€97,524 | -43.2% |
| Suppliers | 440/4 | €225,620 | €128,096 | -€97,524 | -43.2% |
| Taxes, remuneration and social security | 45 | €487,460 | €539,437 | +€51,976 | +10.7% |
| Taxes | 450/3 | €81,692 | €87,279 | +€5,587 | +6.8% |
| Remuneration and social security | 454/9 | €405,768 | €452,157 | +€46,389 | +11.4% |
| Other amounts payable | 47/48 | €1,238 | €2,490 | +€1,252 | +101% |
| Accrued charges and deferred income | 492/3 | €11,528 | €3,391 | -€8,137 | -70.6% |
| Remuneration, social security and pensions | 62 | €3,090,065 | €3,259,513 | +€169,448 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,722 | €115,938 | +€11,216 | +10.7% |
| Other operating charges | 640/8 | €12,219 | €5,299 | -€6,919 | -56.6% |
| Gross operating margin | 9900 | €3,199,380 | €3,467,008 | +€267,628 | +8.4% |
| Operating profit (loss) | 9901 | -€7,626 | €86,257 | +€93,883 | |
| Financial charges | 65/66B | €3,674 | €4,839 | +€1,165 | +31.7% |
| Recurring financial charges | 65 | €3,674 | €4,839 | +€1,165 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,300 | €81,418 | +€92,718 | |
| Income taxes | 67/77 | €551 | €27,020 | +€26,469 | +4,808% |
| Profit (loss) for the period | 9904 | -€11,850 | €54,399 | +€66,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,850 | €54,399 | +€66,249 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.