CHRISTILA: 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.
CHRISTILA
Largest movements
- Cash -€7,140
down €7,140 (-61.4%), from €11,636 to €4,496
mainly Net result for the year (-€21,027) and Stocks and contracts (-€305)
- Receivables within one year -€1,513
down €1,513 (-28.9%), from €5,228 to €3,715
of which Trade receivables: -€1,096
- Tangible fixed assets -€1,189
down €1,189 (-4.5%), from €26,257 to €25,068
of which Land and buildings: -€1,076
- Profit (loss) carried forward -€21,027
down €21,027 (-37.9%), from -€55,519 to -€76,546
- Other debts +€8,419
up €8,419 (+34.9%), from €24,155 to €32,575
- Trade debts +€3,070
up €3,070 (+291%), from €1,057 to €4,127
- Gross operating margin -€17,149
down €17,149, from €51 to -€17,098
- Depreciation -€271
down €271 (-18.6%), from €1,460 to €1,189
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 | €53,682 | €44,145 | -€9,537 | -17.8% |
| Fixed assets | 21/28 | €26,257 | €25,068 | -€1,189 | -4.5% |
| Tangible fixed assets | 22/27 | €26,257 | €25,068 | -€1,189 | -4.5% |
| Land and buildings | 22 | €26,145 | €25,068 | -€1,076 | -4.1% |
| Plant, machinery and equipment | 23 | €112 | €0 | -€112 | -100% |
| Current assets | 29/58 | €27,425 | €19,077 | -€8,349 | -30.4% |
| Stocks and contracts in progress | 3 | €10,313 | €10,617 | +€305 | +3.0% |
| Stocks | 30/36 | €10,313 | €10,617 | +€305 | +3.0% |
| Amounts receivable within one year | 40/41 | €5,228 | €3,715 | -€1,513 | -28.9% |
| Trade receivables | 40 | €1,580 | €484 | -€1,096 | -69.4% |
| Other amounts receivable | 41 | €3,648 | €3,231 | -€417 | -11.4% |
| Current investments | 50/53 | €248 | €248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,636 | €4,496 | -€7,140 | -61.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €53,682 | €44,145 | -€9,537 | -17.8% |
| Equity | 10/15 | €28,470 | €7,443 | -€21,027 | -73.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,397 | €65,397 | = | 0.0% |
| Distributable reserves | 133 | €65,397 | €65,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,519 | -€76,546 | -€21,027 | -37.9% |
| Amounts payable | 17/49 | €25,212 | €36,702 | +€11,490 | +45.6% |
| Amounts payable within one year | 42/48 | €25,212 | €36,702 | +€11,490 | +45.6% |
| Trade debts | 44 | €1,057 | €4,127 | +€3,070 | +291% |
| Suppliers | 440/4 | €1,057 | €4,127 | +€3,070 | +291% |
| Other amounts payable | 47/48 | €24,155 | €32,575 | +€8,419 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,189 | -€271 | -18.6% |
| Other operating charges | 640/8 | €2,596 | €2,628 | +€32 | +1.2% |
| Gross operating margin | 9900 | €51 | -€17,098 | -€17,149 | |
| Operating profit (loss) | 9901 | -€4,004 | -€20,914 | -€16,910 | -422% |
| Financial income | 75/76B | €1 | €23 | +€22 | +2,176% |
| Recurring financial income | 75 | €1 | €23 | +€22 | +2,176% |
| Financial charges | 65/66B | €173 | €136 | -€37 | -21.2% |
| Recurring financial charges | 65 | €173 | €136 | -€37 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,176 | -€21,027 | -€16,851 | -404% |
| Profit (loss) for the period | 9904 | -€4,176 | -€21,027 | -€16,851 | -404% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,176 | -€21,027 | -€16,851 | -404% |
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 25 October 2026 via checked.be.