CHRISTIAENS - BOURNI: 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.
CHRISTIAENS - BOURNI
Largest movements
- Tangible fixed assets -€16,402
down €16,402 (-2.8%), from €576,205 to €559,803
of which Land and buildings: -€15,200
- Debts after one year -€25,357
down €25,357 (-4.9%), from €515,604 to €490,246
of which Financial debts: -€25,357
- Other debts +€15,812
up €15,812 (+29.6%), from €53,501 to €69,314
- Profit (loss) carried forward -€10,724
down €10,724 (-33.6%), from -€31,903 to -€42,627
- Other operating charges +€3,963
up €3,963 (+94.4%), from €4,200 to €8,163
- Gross operating margin -€3,029
down €3,029 (-12.1%), from €25,068 to €22,038
- Financial charges +€1,038
up €1,038 (+14.5%), from €7,162 to €8,200
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 | €578,542 | €561,514 | -€17,029 | -2.9% |
| Fixed assets | 21/28 | €576,205 | €559,803 | -€16,402 | -2.8% |
| Tangible fixed assets | 22/27 | €576,205 | €559,803 | -€16,402 | -2.8% |
| Land and buildings | 22 | €575,002 | €559,803 | -€15,200 | -2.6% |
| Furniture and vehicles | 24 | €1,202 | €0 | -€1,202 | -100.0% |
| Current assets | 29/58 | €2,338 | €1,711 | -€627 | -26.8% |
| Cash at bank and in hand | 54/58 | €2,338 | €1,711 | -€627 | -26.8% |
| Total equity and liabilities | 10/49 | €578,542 | €561,514 | -€17,029 | -2.9% |
| Equity | 10/15 | -€16,903 | -€27,627 | -€10,724 | -63.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,903 | -€42,627 | -€10,724 | -33.6% |
| Amounts payable | 17/49 | €595,446 | €589,141 | -€6,305 | -1.1% |
| Amounts payable after more than one year | 17 | €515,604 | €490,246 | -€25,357 | -4.9% |
| Financial debts | 170/4 | €152,854 | €127,496 | -€25,357 | -16.6% |
| Other amounts payable | 178/9 | €362,750 | €362,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,455 | €94,671 | +€15,216 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €24,187 | €25,357 | +€1,171 | +4.8% |
| Trade debts | 44 | €1,767 | €0 | -€1,767 | -100.0% |
| Suppliers | 440/4 | €1,767 | €0 | -€1,767 | -100.0% |
| Other amounts payable | 47/48 | €53,501 | €69,314 | +€15,812 | +29.6% |
| Accrued charges and deferred income | 492/3 | €387 | €4,224 | +€3,836 | +990.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,250 | €16,402 | +€152 | +0.9% |
| Other operating charges | 640/8 | €4,200 | €8,163 | +€3,963 | +94.4% |
| Gross operating margin | 9900 | €25,068 | €22,038 | -€3,029 | -12.1% |
| Operating profit (loss) | 9901 | €4,618 | -€2,527 | -€7,144 | |
| Financial income | 75/76B | €3 | €3 | +€1 | +30.8% |
| Recurring financial income | 75 | €3 | €3 | +€1 | +30.8% |
| Financial charges | 65/66B | €7,162 | €8,200 | +€1,038 | +14.5% |
| Recurring financial charges | 65 | €7,162 | €8,200 | +€1,038 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,541 | -€10,723 | -€8,182 | -322.0% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +30.4% |
| Profit (loss) for the period | 9904 | -€2,542 | -€10,724 | -€8,182 | -321.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,542 | -€10,724 | -€8,182 | -321.9% |
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 10 October 2026 via checked.be.