CHRISTIMMO: 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.
CHRISTIMMO
Largest movements
- Cash +€210,822
up €210,822 (+58,142%), from €363 to €211,185
mainly Investment in fixed assets (net) (+€145,473) and Net result for the year (+€87,565)
- Tangible fixed assets -€206,481
down €206,481 (-31.4%), from €657,033 to €450,552
of which Land and buildings: -€203,144
- Profit (loss) carried forward +€133,570
up €133,570 (+31.8%), from -€419,918 to -€286,348
- Reserves -€46,005
down €46,005 (-18.1%), from €254,407 to €208,402
of which Tax-exempt reserves: -€46,005
- Revaluation surpluses -€38,979
down €38,979 (-30.8%), from €126,502 to €87,523
- Other debts -€18,700
down €18,700 (-8.8%), from €213,325 to €194,625
- Provisions -€15,335
down €15,335 (-56.1%), from €27,335 to €12,000
- Gross operating margin +€137,508
up €137,508 (+576%), from €23,893 to €161,402
- Taxes +€6,675
up €6,675 (+2,414%), from €276 to €6,951
- Other operating charges +€3,090
up €3,090 (+35.1%), from €8,803 to €11,894
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 | €659,795 | €666,264 | +€6,469 | +1.0% |
| Fixed assets | 21/28 | €658,133 | €451,652 | -€206,481 | -31.4% |
| Tangible fixed assets | 22/27 | €657,033 | €450,552 | -€206,481 | -31.4% |
| Land and buildings | 22 | €651,092 | €447,948 | -€203,144 | -31.2% |
| Furniture and vehicles | 24 | €5,941 | €2,604 | -€3,337 | -56.2% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €1,661 | €214,612 | +€212,951 | +12,820% |
| Amounts receivable within one year | 40/41 | €114 | €3,049 | +€2,935 | +2,577% |
| Trade receivables | 40 | €114 | €0 | -€114 | -100% |
| Other amounts receivable | 41 | - | €3,049 | +€3,049 | |
| Cash at bank and in hand | 54/58 | €363 | €211,185 | +€210,822 | +58,142% |
| Deferred charges and accrued income | 490/1 | €1,185 | €378 | -€807 | -68.1% |
| Total equity and liabilities | 10/49 | €659,795 | €666,264 | +€6,469 | +1.0% |
| Equity | 10/15 | €381,991 | €430,577 | +€48,586 | +12.7% |
| Contributions | 10/11 | €421,000 | €421,000 | = | 0.0% |
| Revaluation surpluses | 12 | €126,502 | €87,523 | -€38,979 | -30.8% |
| Reserves | 13 | €254,407 | €208,402 | -€46,005 | -18.1% |
| Tax-exempt reserves | 132 | €82,005 | €36,000 | -€46,005 | -56.1% |
| Distributable reserves | 133 | €172,402 | €172,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€419,918 | -€286,348 | +€133,570 | +31.8% |
| Provisions and deferred taxes | 16 | €27,335 | €12,000 | -€15,335 | -56.1% |
| Deferred taxes | 168 | €27,335 | €12,000 | -€15,335 | -56.1% |
| Amounts payable | 17/49 | €250,469 | €223,687 | -€26,782 | -10.7% |
| Amounts payable after more than one year | 17 | €27,323 | €21,958 | -€5,365 | -19.6% |
| Financial debts | 170/4 | €26,791 | €21,426 | -€5,365 | -20.0% |
| Other amounts payable | 178/9 | €532 | €532 | = | 0.0% |
| Amounts payable within one year | 42/48 | €223,146 | €201,729 | -€21,417 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €5,275 | €5,365 | +€90 | +1.7% |
| Trade debts | 44 | €4,009 | €1,739 | -€2,270 | -56.6% |
| Suppliers | 440/4 | €4,009 | €1,739 | -€2,270 | -56.6% |
| Taxes, remuneration and social security | 45 | €537 | €0 | -€537 | -100% |
| Taxes | 450/3 | €537 | €0 | -€537 | -100% |
| Other amounts payable | 47/48 | €213,325 | €194,625 | -€18,700 | -8.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €193,171 | +€193,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,064 | €61,008 | -€1,056 | -1.7% |
| Other operating charges | 640/8 | €8,803 | €11,894 | +€3,090 | +35.1% |
| Non-recurring operating charges | 66A | - | €7,200 | +€7,200 | |
| Gross operating margin | 9900 | €23,893 | €161,402 | +€137,508 | +576% |
| Operating profit (loss) | 9901 | -€46,974 | €81,299 | +€128,273 | |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €786 | €2,124 | +€1,338 | +170% |
| Recurring financial charges | 65 | €786 | €2,124 | +€1,338 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€47,760 | €79,181 | +€126,941 | |
| Transfer from deferred taxes | 780 | €2,977 | €15,335 | +€12,358 | +415% |
| Income taxes | 67/77 | €276 | €6,951 | +€6,675 | +2,414% |
| Profit (loss) for the period | 9904 | -€45,059 | €87,565 | +€132,624 | |
| Transfer from tax-exempt reserves | 789 | €8,931 | €46,005 | +€37,073 | +415% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,128 | €133,570 | +€169,697 |
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 16 October 2026 via checked.be.