CHRISTIAENS CONCEPT: 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 CONCEPT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€429
down €429 (-10.8%), from -€3,958 to -€4,387
- Trade debts +€279
new in 2025: €279
- Other debts +€150
up €150 (+7.1%), from €2,108 to €2,258
- Depreciation -€246
no longer reported in 2025 (was €246)
- Gross operating margin +€125
up €125 (+22.5%), from -€554 to -€429
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 | €150 | €150 | = | 0.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €150 | €150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €147 | €147 | = | 0.0% |
| Other amounts receivable | 41 | €147 | €147 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3 | €3 | = | 0.0% |
| Total equity and liabilities | 10/49 | €150 | €150 | = | 0.0% |
| Equity | 10/15 | -€1,958 | -€2,387 | -€429 | -21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,958 | -€4,387 | -€429 | -10.8% |
| Amounts payable | 17/49 | €2,108 | €2,537 | +€429 | +20.4% |
| Amounts payable within one year | 42/48 | €2,108 | €2,537 | +€429 | +20.4% |
| Trade debts | 44 | - | €279 | +€279 | |
| Suppliers | 440/4 | - | €279 | +€279 | |
| Other amounts payable | 47/48 | €2,108 | €2,258 | +€150 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | - | -€246 | |
| Gross operating margin | 9900 | -€554 | -€429 | +€125 | +22.5% |
| Operating profit (loss) | 9901 | -€800 | -€429 | +€370 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€800 | -€429 | +€370 | +46.3% |
| Profit (loss) for the period | 9904 | -€800 | -€429 | +€370 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€800 | -€429 | +€370 | +46.3% |
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 28 October 2026 via checked.be.