Christella: 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.
Christella
Largest movements
- Tangible fixed assets +€380,848
up €380,848 (+25744.3%), from €1,479 to €382,327
of which Land and buildings: +€380,848
- Receivables within one year +€5,908
up €5,908 (+7.3%), from €81,406 to €87,315
of which Other amounts receivable: +€8,707
- Contributions +€390,000
up €390,000 (+2096.8%), from €18,600 to €408,600
- Gross operating margin +€14,379
up €14,379 (+390.6%), from €3,682 to €18,060
- Depreciation +€13,294
up €13,294 (+4682.9%), from €284 to €13,578
- Financial income -€2,177
no longer reported in 2025 (was €2,177)
- Other operating charges -€1,108
down €1,108 (-33.4%), from €3,317 to €2,208
- Staff costs -€384
no longer reported in 2025 (was €384)
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 | €128,878 | €515,391 | +€386,513 | +299.9% |
| Fixed assets | 21/28 | €1,604 | €382,452 | +€380,848 | +23738.4% |
| Tangible fixed assets | 22/27 | €1,479 | €382,327 | +€380,848 | +25744.3% |
| Land and buildings | 22 | €1,479 | €382,327 | +€380,848 | +25744.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €127,274 | €132,939 | +€5,665 | +4.5% |
| Amounts receivable within one year | 40/41 | €81,406 | €87,315 | +€5,908 | +7.3% |
| Trade receivables | 40 | €2,799 | - | -€2,799 | |
| Other amounts receivable | 41 | €78,608 | €87,315 | +€8,707 | +11.1% |
| Cash at bank and in hand | 54/58 | €45,867 | €45,624 | -€243 | -0.5% |
| Total equity and liabilities | 10/49 | €128,878 | €515,391 | +€386,513 | +299.9% |
| Equity | 10/15 | €123,134 | €514,947 | +€391,813 | +318.2% |
| Contributions | 10/11 | €18,600 | €408,600 | +€390,000 | +2096.8% |
| Capital | 10 | - | €408,600 | +€408,600 | |
| Issued capital | 100 | - | €408,600 | +€408,600 | |
| Reserves | 13 | €103,406 | €104,534 | +€1,128 | +1.1% |
| 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 | €101,546 | €102,674 | +€1,128 | +1.1% |
| Profit (loss) carried forward | 14 | €1,128 | €1,813 | +€685 | +60.7% |
| Amounts payable | 17/49 | €5,744 | €445 | -€5,300 | -92.3% |
| Amounts payable within one year | 42/48 | €5,744 | €445 | -€5,300 | -92.3% |
| Trade debts | 44 | €737 | €445 | -€292 | -39.7% |
| Suppliers | 440/4 | €737 | €445 | -€292 | -39.7% |
| Taxes, remuneration and social security | 45 | €5,007 | - | -€5,007 | |
| Taxes | 450/3 | €7 | - | -€7 | |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Non-recurring operating income | 76A | - | €2,686 | +€2,686 | |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €13,578 | +€13,294 | +4682.9% |
| Other operating charges | 640/8 | €3,317 | €2,208 | -€1,108 | -33.4% |
| Non-recurring operating charges | 66A | €28 | - | -€28 | |
| Gross operating margin | 9900 | €3,682 | €18,060 | +€14,379 | +390.6% |
| Operating profit (loss) | 9901 | -€332 | €2,274 | +€2,605 | |
| Financial income | 75/76B | €2,177 | - | -€2,177 | |
| Recurring financial income | 75 | €2,177 | - | -€2,177 | |
| Financial charges | 65/66B | €69 | €73 | +€4 | +6.4% |
| Recurring financial charges | 65 | €69 | €73 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €1,777 | €2,200 | +€423 | +23.8% |
| Income taxes | 67/77 | €649 | €387 | -€261 | -40.3% |
| Profit (loss) for the period | 9904 | €1,128 | €1,813 | +€685 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,128 | €1,813 | +€685 | +60.7% |
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.