CHRISTCO: 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.
CHRISTCO
Largest movements
- Cash +€153,000
up €153,000 (+852%), from €17,960 to €170,960
mainly Trade debts (+€133,808) and Depreciation (+€125,184)
- Tangible fixed assets -€50,840
down €50,840 (-23.9%), from €212,642 to €161,802
of which Other tangible fixed assets: -€79,062
- Intangible fixed assets -€40,000
down €40,000 (-57.1%), from €70,000 to €30,000
- Receivables within one year -€39,637
down €39,637 (-25.7%), from €154,012 to €114,374
of which Other amounts receivable: -€41,627
- Trade debts +€133,808
up €133,808 (+23.6%), from €568,128 to €701,936
- Debts after one year -€89,600
down €89,600 (-77.2%), from €116,000 to €26,400
- Other debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Reserves +€28,000
up €28,000 (+35.5%), from €78,860 to €106,860
of which Distributable reserves: +€28,000
- Gross operating margin -€61,521
down €61,521 (-9.5%), from €647,996 to €586,474
- Taxes -€20,008
down €20,008 (-58.0%), from €34,496 to €14,487
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 | €1,031,638 | €1,049,128 | +€17,489 | +1.7% |
| Fixed assets | 21/28 | €287,642 | €196,802 | -€90,840 | -31.6% |
| Intangible fixed assets | 21 | €70,000 | €30,000 | -€40,000 | -57.1% |
| Tangible fixed assets | 22/27 | €212,642 | €161,802 | -€50,840 | -23.9% |
| Plant, machinery and equipment | 23 | €5,940 | €36,096 | +€30,156 | +508% |
| Furniture and vehicles | 24 | €4,194 | €2,260 | -€1,934 | -46.1% |
| Other tangible fixed assets | 26 | €202,508 | €123,446 | -€79,062 | -39.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €743,997 | €852,326 | +€108,329 | +14.6% |
| Stocks and contracts in progress | 3 | €566,421 | €566,992 | +€571 | +0.1% |
| Stocks | 30/36 | €566,421 | €566,992 | +€571 | +0.1% |
| Amounts receivable within one year | 40/41 | €154,012 | €114,374 | -€39,637 | -25.7% |
| Trade receivables | 40 | €69,299 | €71,289 | +€1,989 | +2.9% |
| Other amounts receivable | 41 | €84,712 | €43,085 | -€41,627 | -49.1% |
| Cash at bank and in hand | 54/58 | €17,960 | €170,960 | +€153,000 | +852% |
| Deferred charges and accrued income | 490/1 | €5,604 | €0 | -€5,604 | -100% |
| Total equity and liabilities | 10/49 | €1,031,638 | €1,049,128 | +€17,489 | +1.7% |
| Equity | 10/15 | €150,722 | €179,701 | +€28,979 | +19.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €78,860 | €106,860 | +€28,000 | +35.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €105,000 | +€28,000 | +36.4% |
| Profit (loss) carried forward | 14 | €3,262 | €4,241 | +€979 | +30.0% |
| Amounts payable | 17/49 | €880,917 | €869,427 | -€11,490 | -1.3% |
| Amounts payable after more than one year | 17 | €116,000 | €26,400 | -€89,600 | -77.2% |
| Financial debts | 170/4 | €116,000 | €26,400 | -€89,600 | -77.2% |
| Amounts payable within one year | 42/48 | €748,393 | €835,377 | +€86,985 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €85,600 | €89,600 | +€4,000 | +4.7% |
| Trade debts | 44 | €568,128 | €701,936 | +€133,808 | +23.6% |
| Suppliers | 440/4 | €568,128 | €701,936 | +€133,808 | +23.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €44,664 | €43,841 | -€823 | -1.8% |
| Taxes | 450/3 | €2,690 | €6,215 | +€3,525 | +131% |
| Remuneration and social security | 454/9 | €41,975 | €37,626 | -€4,348 | -10.4% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100% |
| Accrued charges and deferred income | 492/3 | €16,524 | €7,649 | -€8,875 | -53.7% |
| Non-recurring operating income | 76A | €2,371 | €0 | -€2,371 | -100% |
| Remuneration, social security and pensions | 62 | €398,001 | €397,561 | -€441 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,234 | €125,184 | +€1,950 | +1.6% |
| Other operating charges | 640/8 | €4,209 | €6,783 | +€2,574 | +61.2% |
| Gross operating margin | 9900 | €647,996 | €586,474 | -€61,521 | -9.5% |
| Operating profit (loss) | 9901 | €122,551 | €56,946 | -€65,605 | -53.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €19,383 | €13,480 | -€5,903 | -30.5% |
| Recurring financial charges | 65 | €19,383 | €13,480 | -€5,903 | -30.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €103,179 | €43,467 | -€59,712 | -57.9% |
| Income taxes | 67/77 | €34,496 | €14,487 | -€20,008 | -58.0% |
| Profit (loss) for the period | 9904 | €68,683 | €28,979 | -€39,704 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,683 | €28,979 | -€39,704 | -57.8% |
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 16 October 2026 via checked.be.