CHRISTIAMITE: 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.
CHRISTIAMITE
Largest movements
- Cash +€10,915
up €10,915 (+14.4%), from €75,943 to €86,858
mainly Net result for the year (+€5,072) and Depreciation (+€4,552)
- Tangible fixed assets -€4,552
down €4,552 (-34.0%), from €13,394 to €8,842
of which Furniture and vehicles: -€4,286
- Receivables within one year -€3,517
down €3,517 (-71.3%), from €4,930 to €1,413
of which Trade receivables: -€2,704
- Reserves +€4,239
up €4,239 (+7.1%), from €59,722 to €63,960
of which Distributable reserves: +€4,239
- Trade debts -€2,861
down €2,861 (-48.3%), from €5,918 to €3,057
- Other debts +€1,935
up €1,935 (+8.8%), from €21,862 to €23,797
- Gross operating margin -€5,165
down €5,165 (-16.4%), from €31,416 to €26,251
- Staff costs -€2,568
down €2,568 (-19.0%), from €13,497 to €10,929
- Depreciation +€2,396
up €2,396 (+111%), from €2,156 to €4,552
- Financial charges -€1,410
down €1,410 (-93.4%), from €1,510 to €99
- Other operating charges -€548
down €548 (-19.9%), from €2,756 to €2,208
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 | €98,572 | €101,197 | +€2,625 | +2.7% |
| Fixed assets | 21/28 | €13,994 | €9,442 | -€4,552 | -32.5% |
| Tangible fixed assets | 22/27 | €13,394 | €8,842 | -€4,552 | -34.0% |
| Plant, machinery and equipment | 23 | €1,056 | €790 | -€266 | -25.2% |
| Furniture and vehicles | 24 | €12,338 | €8,052 | -€4,286 | -34.7% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €84,578 | €91,755 | +€7,177 | +8.5% |
| Stocks and contracts in progress | 3 | €3,667 | €3,316 | -€351 | -9.6% |
| Stocks | 30/36 | €3,667 | €3,316 | -€351 | -9.6% |
| Amounts receivable within one year | 40/41 | €4,930 | €1,413 | -€3,517 | -71.3% |
| Trade receivables | 40 | €4,117 | €1,413 | -€2,704 | -65.7% |
| Other amounts receivable | 41 | €813 | - | -€813 | |
| Cash at bank and in hand | 54/58 | €75,943 | €86,858 | +€10,915 | +14.4% |
| Deferred charges and accrued income | 490/1 | €38 | €168 | +€130 | +344% |
| Total equity and liabilities | 10/49 | €98,572 | €101,197 | +€2,625 | +2.7% |
| Equity | 10/15 | €59,722 | €63,960 | +€4,239 | +7.1% |
| Reserves | 13 | €59,722 | €63,960 | +€4,239 | +7.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €57,862 | €62,101 | +€4,239 | +7.3% |
| Amounts payable | 17/49 | €38,850 | €37,237 | -€1,614 | -4.2% |
| Amounts payable within one year | 42/48 | €38,850 | €37,237 | -€1,614 | -4.2% |
| Trade debts | 44 | €5,918 | €3,057 | -€2,861 | -48.3% |
| Suppliers | 440/4 | €5,918 | €3,057 | -€2,861 | -48.3% |
| Taxes, remuneration and social security | 45 | €11,071 | €10,383 | -€688 | -6.2% |
| Taxes | 450/3 | €6,216 | €5,654 | -€562 | -9.0% |
| Remuneration and social security | 454/9 | €4,855 | €4,729 | -€126 | -2.6% |
| Other amounts payable | 47/48 | €21,862 | €23,797 | +€1,935 | +8.8% |
| Non-recurring operating income | 76A | €6,777 | - | -€6,777 | |
| Remuneration, social security and pensions | 62 | €13,497 | €10,929 | -€2,568 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,156 | €4,552 | +€2,396 | +111% |
| Other operating charges | 640/8 | €2,756 | €2,208 | -€548 | -19.9% |
| Non-recurring operating charges | 66A | €4,802 | - | -€4,802 | |
| Gross operating margin | 9900 | €31,416 | €26,251 | -€5,165 | -16.4% |
| Operating profit (loss) | 9901 | €8,206 | €8,562 | +€356 | +4.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.0% |
| Financial charges | 65/66B | €1,510 | €99 | -€1,410 | -93.4% |
| Recurring financial charges | 65 | €1,510 | €99 | -€1,410 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €6,697 | €8,463 | +€1,766 | +26.4% |
| Income taxes | 67/77 | €2,990 | €3,391 | +€401 | +13.4% |
| Profit (loss) for the period | 9904 | €3,706 | €5,072 | +€1,365 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,706 | €5,072 | +€1,365 | +36.8% |
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 22 October 2026 via checked.be.