CHRISTITIA: what changed
Two fiscal 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.
What changed
CHRISTITIA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€480,839
2024 · -€248,852+€729,691
Equity
€4.3m
2024 · €3.8m+€480,839
Cash
€243,046
2024 · €314,321-€71,275
Balance sheet total
€9.9m
2024 · €9.4m+€528,735
Largest movements
Assets
- Receivables after one year +€268,687
up €268,687 (+25.3%), from €1.1m to €1.3m
- Tangible fixed assets +€191,688
up €191,688 (+4.1%), from €4.6m to €4.8m
of which Land and buildings: +€222,888
- Current investments +€119,145
up €119,145 (+3.6%), from €3.3m to €3.4m
Equity and liabilities
- Reserves +€421,460
up €421,460 (+200.8%), from €209,896 to €631,356
- Provisions +€111,660
up €111,660 (+9.4%), from €1.2m to €1.3m
of which Deferred taxes: +€140,487
Income statement
- Gross operating margin +€539,761
up €539,761 (+340.1%), from €158,715 to €698,477
- Other operating charges -€182,162
down €182,162 (-87.9%), from €207,346 to €25,184
- Financial charges -€159,024
down €159,024 (-51.4%), from €309,342 to €150,318
- Financial income +€35,499
up €35,499 (+12.9%), from €275,318 to €310,817
of which Financial income: +€142,731
- Depreciation +€26,359
up €26,359 (+13.5%), from €195,972 to €222,332
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.
Result 2024
-€248,852
Gross operating margin
+€539,761
Depreciation
-€26,359
Provisions
+€1,177
Other operating charges
+€182,162
Financial income
+€35,499
Financial charges
+€159,024
Taxes
-€19,209
Deferred taxes and other
-€142,364
Result 2025
€480,839
Cash bridge derived
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.
From operations
+€474,074
Investment
-€539,565
Financing
-€5,784
Cash 2024
€314,321
From operations (derived)
+€474,074
Net result for the year
+€480,839
Depreciation
+€222,332
Receivables after one year
-€268,687
Receivables within one year
-€17,428
Deferred charges and accrued income
+€3,338
Provisions
+€111,660
Trade debts
-€3,730
Tax, wage and social debts
-€516
Other debts
-€50,189
Accrued charges and deferred income
-€3,545
Investment (derived)
-€539,565
Investment in fixed assets (net)
-€420,420
Current investments
-€119,145
Financing
-€5,784
Debts after one year
-€5,888
Current portion of long-term debt
+€104
Cash 2025
€243,046
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,415,234 | €9,943,968 | +€528,735 | +5.6% |
| Fixed assets | 21/28 | €4,692,898 | €4,890,986 | +€198,088 | +4.2% |
| Tangible fixed assets | 22/27 | €4,638,504 | €4,830,193 | +€191,688 | +4.1% |
| Land and buildings | 22 | €4,478,751 | €4,701,639 | +€222,888 | +5.0% |
| Plant, machinery and equipment | 23 | €28,297 | €6,373 | -€21,925 | -77.5% |
| Furniture and vehicles | 24 | - | €2,196 | +€2,196 | |
| Leasing and similar rights | 25 | €131,456 | €119,986 | -€11,470 | -8.7% |
| Financial fixed assets | 28 | €54,394 | €60,794 | +€6,400 | +11.8% |
| Current assets | 29/58 | €4,722,336 | €5,052,982 | +€330,646 | +7.0% |
| Amounts receivable after more than one year | 29 | €1,062,330 | €1,331,017 | +€268,687 | +25.3% |
| Other amounts receivable | 291 | €1,062,330 | €1,331,017 | +€268,687 | +25.3% |
| Amounts receivable within one year | 40/41 | €29,497 | €46,925 | +€17,428 | +59.1% |
| Other amounts receivable | 41 | €29,497 | €46,925 | +€17,428 | +59.1% |
| Current investments | 50/53 | €3,292,438 | €3,411,583 | +€119,145 | +3.6% |
| Cash at bank and in hand | 54/58 | €314,321 | €243,046 | -€71,275 | -22.7% |
| Deferred charges and accrued income | 490/1 | €23,750 | €20,411 | -€3,338 | -14.1% |
| Total equity and liabilities | 10/49 | €9,415,234 | €9,943,968 | +€528,735 | +5.6% |
| Equity | 10/15 | €3,809,524 | €4,290,363 | +€480,839 | +12.6% |
| Contributions | 10/11 | €3,348,372 | €3,348,372 | = | 0.0% |
| Reserves | 13 | €209,896 | €631,356 | +€421,460 | +200.8% |
| Tax-exempt reserves | 132 | €209,896 | €631,356 | +€421,460 | +200.8% |
| Profit (loss) carried forward | 14 | €251,256 | €310,635 | +€59,379 | +23.6% |
| Provisions and deferred taxes | 16 | €1,192,315 | €1,303,975 | +€111,660 | +9.4% |
| Provisions for liabilities and charges | 160/5 | €1,122,350 | €1,093,523 | -€28,827 | -2.6% |
| Other liabilities and charges | 164/5 | €1,122,350 | €1,093,523 | -€28,827 | -2.6% |
| Deferred taxes | 168 | €69,965 | €210,452 | +€140,487 | +200.8% |
| Amounts payable | 17/49 | €4,413,394 | €4,349,630 | -€63,764 | -1.4% |
| Amounts payable after more than one year | 17 | €33,006 | €27,118 | -€5,888 | -17.8% |
| Financial debts | 170/4 | €29,114 | €27,118 | -€1,996 | -6.9% |
| Other amounts payable | 178/9 | €3,892 | - | -€3,892 | |
| Amounts payable within one year | 42/48 | €4,362,066 | €4,307,734 | -€54,331 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,892 | €1,996 | +€104 | +5.5% |
| Trade debts | 44 | €14,112 | €10,382 | -€3,730 | -26.4% |
| Suppliers | 440/4 | €14,112 | €10,382 | -€3,730 | -26.4% |
| Taxes, remuneration and social security | 45 | €954 | €437 | -€516 | -54.2% |
| Taxes | 450/3 | €954 | €437 | -€516 | -54.2% |
| Other amounts payable | 47/48 | €4,345,108 | €4,294,919 | -€50,189 | -1.2% |
| Accrued charges and deferred income | 492/3 | €18,323 | €14,778 | -€3,545 | -19.3% |
| Non-recurring operating income | 76A | - | €603,097 | +€603,097 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195,972 | €222,332 | +€26,359 | +13.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€27,650 | -€28,827 | -€1,177 | -4.3% |
| Other operating charges | 640/8 | €207,346 | €25,184 | -€182,162 | -87.9% |
| Gross operating margin | 9900 | €158,715 | €698,477 | +€539,761 | +340.1% |
| Operating profit (loss) | 9901 | -€216,953 | €479,788 | +€696,741 | |
| Financial income | 75/76B | €275,318 | €310,817 | +€35,499 | +12.9% |
| Recurring financial income | 75 | €168,086 | €310,817 | +€142,731 | +84.9% |
| Non-recurring financial income | 76B | €107,233 | - | -€107,233 | |
| Financial charges | 65/66B | €309,342 | €150,318 | -€159,024 | -51.4% |
| Recurring financial charges | 65 | €309,342 | €150,318 | -€159,024 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€250,976 | €640,288 | +€891,264 | |
| Transfer from deferred taxes | 780 | €1,877 | €2,196 | +€319 | +17.0% |
| Transfer to deferred taxes | 680 | - | €142,682 | +€142,682 | |
| Income taxes | 67/77 | -€248 | €18,962 | +€19,209 | |
| Profit (loss) for the period | 9904 | -€248,852 | €480,839 | +€729,691 | |
| Transfer from tax-exempt reserves | 789 | €5,631 | €6,587 | +€956 | +17.0% |
| Transfer to tax-exempt reserves | 689 | - | €428,047 | +€428,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€243,221 | €59,379 | +€302,600 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.