CHRISTIS: 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.
CHRISTIS
Largest movements
- Deferred charges and accrued income +€63,864
new in 2025: €63,864
- Receivables within one year -€51,816
down €51,816 (-85.5%), from €60,632 to €8,816
of which Trade receivables: -€50,955
- Cash +€34,737
new in 2025: €34,737
mainly Receivables within one year (+€51,816) and Current investments (+€25,603)
- Current investments -€25,603
no longer reported in 2025 (was €25,603)
- Tangible fixed assets -€10,089
down €10,089 (-94.0%), from €10,730 to €642
of which Furniture and vehicles: -€9,271
- Profit (loss) carried forward +€21,697
up €21,697 (+36.9%), from €58,874 to €80,570
- Tax, wage and social debts -€6,504
no longer reported in 2025 (was €6,504)
- Trade debts -€4,099
down €4,099 (-91.1%), from €4,497 to €398
- Gross operating margin -€4,431
down €4,431 (-15.0%), from €29,463 to €25,032
- Taxes -€4,045
no longer reported in 2025 (was €4,045)
- Depreciation -€2,352
down €2,352 (-87.7%), from €2,683 to €330
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 | €96,965 | €108,059 | +€11,094 | +11.4% |
| Fixed assets | 21/28 | €10,730 | €642 | -€10,089 | -94.0% |
| Tangible fixed assets | 22/27 | €10,730 | €642 | -€10,089 | -94.0% |
| Plant, machinery and equipment | 23 | €1,459 | €642 | -€818 | -56.0% |
| Furniture and vehicles | 24 | €9,271 | - | -€9,271 | |
| Current assets | 29/58 | €86,235 | €107,417 | +€21,182 | +24.6% |
| Amounts receivable within one year | 40/41 | €60,632 | €8,816 | -€51,816 | -85.5% |
| Trade receivables | 40 | €59,179 | €8,224 | -€50,955 | -86.1% |
| Other amounts receivable | 41 | €1,453 | €592 | -€861 | -59.2% |
| Current investments | 50/53 | €25,603 | - | -€25,603 | |
| Cash at bank and in hand | 54/58 | - | €34,737 | +€34,737 | |
| Deferred charges and accrued income | 490/1 | - | €63,864 | +€63,864 | |
| Total equity and liabilities | 10/49 | €96,965 | €108,059 | +€11,094 | +11.4% |
| Equity | 10/15 | €85,964 | €107,661 | +€21,697 | +25.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,690 | €14,690 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,830 | €12,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,874 | €80,570 | +€21,697 | +36.9% |
| Amounts payable | 17/49 | €11,001 | €398 | -€10,603 | -96.4% |
| Amounts payable within one year | 42/48 | €11,001 | €398 | -€10,603 | -96.4% |
| Trade debts | 44 | €4,497 | €398 | -€4,099 | -91.1% |
| Suppliers | 440/4 | €4,497 | €398 | -€4,099 | -91.1% |
| Taxes, remuneration and social security | 45 | €6,504 | - | -€6,504 | |
| Taxes | 450/3 | €6,504 | - | -€6,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,683 | €330 | -€2,352 | -87.7% |
| Other operating charges | 640/8 | €3,033 | €2,995 | -€38 | -1.2% |
| Gross operating margin | 9900 | €29,463 | €25,032 | -€4,431 | -15.0% |
| Operating profit (loss) | 9901 | €23,748 | €21,707 | -€2,041 | -8.6% |
| Financial charges | 65/66B | - | €10 | +€10 | |
| Recurring financial charges | 65 | - | €10 | +€10 | |
| Profit (loss) for the period before taxes | 9903 | €23,748 | €21,697 | -€2,051 | -8.6% |
| Income taxes | 67/77 | €4,045 | - | -€4,045 | |
| Profit (loss) for the period | 9904 | €19,703 | €21,697 | +€1,994 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,703 | €21,697 | +€1,994 | +10.1% |
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.