Christens: 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.
Christens
Largest movements
- Tangible fixed assets -€23,729
down €23,729 (-25.0%), from €94,804 to €71,075
of which Furniture and vehicles: -€19,065
- Receivables within one year +€12,727
up €12,727 (+50.6%), from €25,131 to €37,858
of which Trade receivables: +€14,938
- Cash +€11,648
up €11,648 (+14.3%), from €81,485 to €93,133
mainly Net result for the year (+€133,780) and Depreciation (+€25,546)
- Other debts -€39,799
down €39,799 (-26.7%), from €148,895 to €109,096
- Reserves +€33,780
up €33,780 (+121%), from €27,852 to €61,632
- Trade debts +€6,467
up €6,467 (+556%), from €1,162 to €7,630
- Gross operating margin +€72,612
up €72,612 (+54.3%), from €133,670 to €206,282
- Taxes +€17,931
up €17,931 (+63.7%), from €28,152 to €46,083
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 | €203,870 | €206,137 | +€2,268 | +1.1% |
| Fixed assets | 21/28 | €94,804 | €71,075 | -€23,729 | -25.0% |
| Tangible fixed assets | 22/27 | €94,804 | €71,075 | -€23,729 | -25.0% |
| Land and buildings | 22 | €35,697 | €31,033 | -€4,664 | -13.1% |
| Furniture and vehicles | 24 | €59,107 | €40,042 | -€19,065 | -32.3% |
| Current assets | 29/58 | €109,066 | €135,062 | +€25,996 | +23.8% |
| Stocks and contracts in progress | 3 | €403 | €2,443 | +€2,039 | +506% |
| Contracts in progress | 37 | €403 | €2,443 | +€2,039 | +506% |
| Amounts receivable within one year | 40/41 | €25,131 | €37,858 | +€12,727 | +50.6% |
| Trade receivables | 40 | €22,911 | €37,849 | +€14,938 | +65.2% |
| Other amounts receivable | 41 | €2,220 | €9 | -€2,211 | -99.6% |
| Cash at bank and in hand | 54/58 | €81,485 | €93,133 | +€11,648 | +14.3% |
| Deferred charges and accrued income | 490/1 | €2,047 | €1,628 | -€418 | -20.4% |
| Total equity and liabilities | 10/49 | €203,870 | €206,137 | +€2,268 | +1.1% |
| Equity | 10/15 | €46,452 | €80,232 | +€33,780 | +72.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,852 | €61,632 | +€33,780 | +121% |
| Distributable reserves | 133 | €27,852 | €61,632 | +€33,780 | +121% |
| Amounts payable | 17/49 | €157,417 | €125,905 | -€31,512 | -20.0% |
| Amounts payable within one year | 42/48 | €156,474 | €125,051 | -€31,423 | -20.1% |
| Trade debts | 44 | €1,162 | €7,630 | +€6,467 | +556% |
| Suppliers | 440/4 | €1,162 | €7,630 | +€6,467 | +556% |
| Taxes, remuneration and social security | 45 | €6,416 | €8,325 | +€1,909 | +29.8% |
| Taxes | 450/3 | €6,416 | €8,325 | +€1,909 | +29.8% |
| Other amounts payable | 47/48 | €148,895 | €109,096 | -€39,799 | -26.7% |
| Accrued charges and deferred income | 492/3 | €944 | €854 | -€89 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,895 | €25,546 | +€651 | +2.6% |
| Other operating charges | 640/8 | €629 | €665 | +€36 | +5.7% |
| Gross operating margin | 9900 | €133,670 | €206,282 | +€72,612 | +54.3% |
| Operating profit (loss) | 9901 | €108,146 | €180,071 | +€71,924 | +66.5% |
| Financial income | 75/76B | €1,239 | €344 | -€895 | -72.2% |
| Recurring financial income | 75 | €1,239 | €344 | -€895 | -72.2% |
| Financial charges | 65/66B | €506 | €553 | +€47 | +9.3% |
| Recurring financial charges | 65 | €506 | €553 | +€47 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €108,880 | €179,862 | +€70,982 | +65.2% |
| Income taxes | 67/77 | €28,152 | €46,083 | +€17,931 | +63.7% |
| Profit (loss) for the period | 9904 | €80,728 | €133,780 | +€53,051 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,728 | €133,780 | +€53,051 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.