CHRISTLEVEN: 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.
CHRISTLEVEN
Largest movements
- Cash +€217,842
up €217,842 (+252%), from €86,438 to €304,280
mainly Other debts (+€200,280) and Current investments (+€150,001)
- Current investments -€150,001
down €150,001 (-46.2%), from €325,000 to €174,999
- Intangible fixed assets -€24,175
down €24,175 (-14.1%), from €171,013 to €146,838
- Tangible fixed assets +€17,001
up €17,001 (+4.0%), from €422,209 to €439,210
of which Furniture and vehicles: +€48,059
- Other debts +€200,280
up €200,280, from €0 to €200,280
- Reserves -€108,000
down €108,000 (-20.4%), from €529,760 to €421,760
of which Distributable reserves: -€108,000
- Debts after one year -€50,813
down €50,813 (-15.3%), from €333,023 to €282,210
- Tax, wage and social debts +€18,429
up €18,429 (+29.7%), from €62,073 to €80,502
of which Remuneration and social security: +€14,928
- Gross operating margin +€63,926
up €63,926 (+12.8%), from €497,721 to €561,647
- Staff costs +€43,086
up €43,086 (+17.3%), from €249,555 to €292,641
- Financial income +€9,405
up €9,405 (+1,043%), from €902 to €10,307
- Taxes +€6,764
up €6,764 (+14.5%), from €46,768 to €53,532
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 | €1,009,562 | €1,070,858 | +€61,296 | +6.1% |
| Fixed assets | 21/28 | €593,288 | €586,114 | -€7,174 | -1.2% |
| Intangible fixed assets | 21 | €171,013 | €146,838 | -€24,175 | -14.1% |
| Tangible fixed assets | 22/27 | €422,209 | €439,210 | +€17,001 | +4.0% |
| Land and buildings | 22 | €330,096 | €299,151 | -€30,946 | -9.4% |
| Plant, machinery and equipment | 23 | €563 | €450 | -€113 | -20.0% |
| Furniture and vehicles | 24 | €91,550 | €139,609 | +€48,059 | +52.5% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €416,274 | €484,744 | +€68,470 | +16.4% |
| Amounts receivable within one year | 40/41 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Current investments | 50/53 | €325,000 | €174,999 | -€150,001 | -46.2% |
| Cash at bank and in hand | 54/58 | €86,438 | €304,280 | +€217,842 | +252% |
| Deferred charges and accrued income | 490/1 | €4,786 | €5,415 | +€629 | +13.1% |
| Total equity and liabilities | 10/49 | €1,009,562 | €1,070,858 | +€61,296 | +6.1% |
| Equity | 10/15 | €557,074 | €454,382 | -€102,692 | -18.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €529,760 | €421,760 | -€108,000 | -20.4% |
| Tax-exempt reserves | 132 | €11,760 | €11,760 | = | 0.0% |
| Distributable reserves | 133 | €518,000 | €410,000 | -€108,000 | -20.8% |
| Profit (loss) carried forward | 14 | €6,863 | €12,171 | +€5,308 | +77.3% |
| Amounts payable | 17/49 | €452,488 | €616,476 | +€163,988 | +36.2% |
| Amounts payable after more than one year | 17 | €333,023 | €282,210 | -€50,813 | -15.3% |
| Financial debts | 170/4 | €333,023 | €282,210 | -€50,813 | -15.3% |
| Amounts payable within one year | 42/48 | €119,465 | €334,266 | +€214,801 | +180% |
| Current portion of amounts payable after more than one year | 42 | €51,919 | €50,813 | -€1,106 | -2.1% |
| Trade debts | 44 | €5,474 | €2,671 | -€2,803 | -51.2% |
| Suppliers | 440/4 | €5,474 | €2,671 | -€2,803 | -51.2% |
| Taxes, remuneration and social security | 45 | €62,073 | €80,502 | +€18,429 | +29.7% |
| Taxes | 450/3 | €34,553 | €38,055 | +€3,502 | +10.1% |
| Remuneration and social security | 454/9 | €27,520 | €42,447 | +€14,928 | +54.2% |
| Other amounts payable | 47/48 | €0 | €200,280 | +€200,280 | |
| Remuneration, social security and pensions | 62 | €249,555 | €292,641 | +€43,086 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,929 | €91,007 | -€1,922 | -2.1% |
| Other operating charges | 640/8 | €7,947 | €6,046 | -€1,902 | -23.9% |
| Gross operating margin | 9900 | €497,721 | €561,647 | +€63,926 | +12.8% |
| Operating profit (loss) | 9901 | €147,289 | €171,953 | +€24,663 | +16.7% |
| Financial income | 75/76B | €902 | €10,307 | +€9,405 | +1,043% |
| Recurring financial income | 75 | €902 | €10,307 | +€9,405 | +1,043% |
| Financial charges | 65/66B | €7,842 | €6,651 | -€1,191 | -15.2% |
| Recurring financial charges | 65 | €7,842 | €6,651 | -€1,191 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €140,349 | €175,609 | +€35,259 | +25.1% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €46,768 | €53,532 | +€6,764 | +14.5% |
| Profit (loss) for the period | 9904 | €93,581 | €122,077 | +€28,496 | +30.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €93,581 | €122,077 | +€28,496 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.