CHRISTIANOTRANS: 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.
CHRISTIANOTRANS
Largest movements
- Receivables within one year -€24,529
down €24,529 (-36.9%), from €66,550 to €42,021
of which Trade receivables: -€25,362
- Cash +€20,566
up €20,566 (+21.8%), from €94,339 to €114,905
mainly Receivables within one year (+€24,529) and Net result for the year (+€1,440)
- Deferred charges and accrued income +€3,041
up €3,041 (+67.8%), from €4,482 to €7,523
- Tax, wage and social debts -€1,953
down €1,953 (-86.7%), from €2,252 to €299
of which Remuneration and social security: -€1,400
- Gross operating margin -€22,060
down €22,060 (-74.1%), from €29,780 to €7,720
- Depreciation -€2,609
down €2,609 (-100%), from €2,609 to €0
- Other operating charges +€544
up €544 (+21.0%), from €2,593 to €3,137
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 | €170,675 | €169,752 | -€923 | -0.5% |
| Fixed assets | 21/28 | €5,304 | €5,304 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,214 | €4,214 | = | 0.0% |
| Land and buildings | 22 | €2,066 | €2,066 | = | 0.0% |
| Plant, machinery and equipment | 23 | €471 | €471 | = | 0.0% |
| Furniture and vehicles | 24 | €1,678 | €1,678 | = | 0.0% |
| Financial fixed assets | 28 | €1,090 | €1,090 | = | 0.0% |
| Current assets | 29/58 | €165,371 | €164,448 | -€923 | -0.6% |
| Amounts receivable within one year | 40/41 | €66,550 | €42,021 | -€24,529 | -36.9% |
| Trade receivables | 40 | €66,280 | €40,917 | -€25,362 | -38.3% |
| Other amounts receivable | 41 | €270 | €1,103 | +€833 | +309% |
| Cash at bank and in hand | 54/58 | €94,339 | €114,905 | +€20,566 | +21.8% |
| Deferred charges and accrued income | 490/1 | €4,482 | €7,523 | +€3,041 | +67.8% |
| Total equity and liabilities | 10/49 | €170,675 | €169,752 | -€923 | -0.5% |
| Equity | 10/15 | €134,284 | €135,725 | +€1,440 | +1.1% |
| Contributions | 10/11 | €126,600 | €126,600 | = | 0.0% |
| Reserves | 13 | €7,684 | €9,125 | +€1,440 | +18.7% |
| Distributable reserves | 133 | €7,684 | €9,125 | +€1,440 | +18.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,391 | €34,028 | -€2,363 | -6.5% |
| Amounts payable within one year | 42/48 | €36,391 | €34,028 | -€2,363 | -6.5% |
| Trade debts | 44 | €8,704 | €7,336 | -€1,367 | -15.7% |
| Suppliers | 440/4 | €8,704 | €7,336 | -€1,367 | -15.7% |
| Taxes, remuneration and social security | 45 | €2,252 | €299 | -€1,953 | -86.7% |
| Taxes | 450/3 | €852 | €299 | -€553 | -65.0% |
| Remuneration and social security | 454/9 | €1,400 | €0 | -€1,400 | -100% |
| Other amounts payable | 47/48 | €25,435 | €26,393 | +€958 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,609 | €0 | -€2,609 | -100% |
| Other operating charges | 640/8 | €2,593 | €3,137 | +€544 | +21.0% |
| Non-recurring operating charges | 66A | - | €2,343 | +€2,343 | |
| Gross operating margin | 9900 | €29,780 | €7,720 | -€22,060 | -74.1% |
| Operating profit (loss) | 9901 | €24,578 | €2,240 | -€22,338 | -90.9% |
| Financial income | 75/76B | €27 | €1 | -€26 | -98.1% |
| Recurring financial income | 75 | €27 | €1 | -€26 | -98.1% |
| Financial charges | 65/66B | €597 | €656 | +€59 | +9.9% |
| Recurring financial charges | 65 | €597 | €656 | +€59 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €24,007 | €1,584 | -€22,423 | -93.4% |
| Income taxes | 67/77 | - | €144 | +€144 | |
| Profit (loss) for the period | 9904 | €24,007 | €1,440 | -€22,567 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,007 | €1,440 | -€22,567 | -94.0% |
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 26 October 2026 via checked.be.