Christiemmo: 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.
Christiemmo
Largest movements
- Tangible fixed assets -€44,768
down €44,768 (-3.8%), from €1.2m to €1.1m
- Cash +€18,082
up €18,082 (+42.6%), from €42,437 to €60,520
mainly Depreciation (+€48,192) and Net result for the year (+€1,725)
- Other debts -€29,264
down €29,264 (-2.5%), from €1.2m to €1.1m
- Gross operating margin +€1,148
up €1,148 (+1.9%), from €61,779 to €62,927
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 | €1,231,434 | €1,204,069 | -€27,365 | -2.2% |
| Formation expenses | 20 | €751 | €477 | -€274 | -36.5% |
| Fixed assets | 21/28 | €1,184,670 | €1,139,902 | -€44,768 | -3.8% |
| Tangible fixed assets | 22/27 | €1,184,670 | €1,139,902 | -€44,768 | -3.8% |
| Land and buildings | 22 | €1,184,670 | €1,139,902 | -€44,768 | -3.8% |
| Current assets | 29/58 | €46,013 | €63,690 | +€17,677 | +38.4% |
| Cash at bank and in hand | 54/58 | €42,437 | €60,520 | +€18,082 | +42.6% |
| Deferred charges and accrued income | 490/1 | €3,575 | €3,170 | -€405 | -11.3% |
| Total equity and liabilities | 10/49 | €1,231,434 | €1,204,069 | -€27,365 | -2.2% |
| Equity | 10/15 | €51,739 | €53,465 | +€1,725 | +3.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,739 | €3,465 | +€1,725 | +99.2% |
| Amounts payable | 17/49 | €1,179,694 | €1,150,604 | -€29,090 | -2.5% |
| Amounts payable within one year | 42/48 | €1,179,694 | €1,150,604 | -€29,090 | -2.5% |
| Taxes, remuneration and social security | 45 | €1,590 | €1,764 | +€174 | +10.9% |
| Taxes | 450/3 | €1,590 | €1,764 | +€174 | +10.9% |
| Other amounts payable | 47/48 | €1,178,104 | €1,148,840 | -€29,264 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,846 | €48,192 | +€346 | +0.7% |
| Other operating charges | 640/8 | €7,954 | €8,463 | +€508 | +6.4% |
| Gross operating margin | 9900 | €61,779 | €62,927 | +€1,148 | +1.9% |
| Operating profit (loss) | 9901 | €5,978 | €6,272 | +€294 | +4.9% |
| Financial charges | 65/66B | €3,414 | €3,955 | +€540 | +15.8% |
| Recurring financial charges | 65 | €3,414 | €3,955 | +€540 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €2,563 | €2,317 | -€246 | -9.6% |
| Income taxes | 67/77 | €580 | €592 | +€12 | +2.1% |
| Profit (loss) for the period | 9904 | €1,984 | €1,725 | -€258 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,984 | €1,725 | -€258 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.