CHRISTO CONCEPTS: 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.
CHRISTO CONCEPTS
Largest movements
- Tangible fixed assets -€50,385
down €50,385 (-6.7%), from €753,448 to €703,063
of which Assets under construction and advance payments: -€110,365
- Receivables within one year +€34,575
up €34,575 (+82.3%), from €42,001 to €76,576
of which Trade receivables: +€21,355
- Cash +€12,103
up €12,103 (+31.0%), from €39,069 to €51,172
mainly Depreciation (+€59,440) and Trade debts (+€6,846)
- Debts after one year -€15,551
down €15,551 (-2.0%), from €777,050 to €761,499
- Gross operating margin +€5,193
up €5,193 (+6.1%), from €84,846 to €90,039
- Depreciation +€4,305
up €4,305 (+7.8%), from €55,136 to €59,440
- Financial charges -€1,034
down €1,034 (-3.8%), from €27,174 to €26,140
- Other operating charges +€1,000
up €1,000 (+848%), from €118 to €1,118
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 | €848,104 | €847,410 | -€694 | -0.1% |
| Fixed assets | 21/28 | €753,448 | €703,063 | -€50,385 | -6.7% |
| Tangible fixed assets | 22/27 | €753,448 | €703,063 | -€50,385 | -6.7% |
| Plant, machinery and equipment | 23 | €226,407 | €195,421 | -€30,986 | -13.7% |
| Furniture and vehicles | 24 | - | €2,061 | +€2,061 | |
| Leasing and similar rights | 25 | €416,676 | €402,574 | -€14,102 | -3.4% |
| Other tangible fixed assets | 26 | - | €103,007 | +€103,007 | |
| Assets under construction and advance payments | 27 | €110,365 | €0 | -€110,365 | -100% |
| Current assets | 29/58 | €94,656 | €144,347 | +€49,691 | +52.5% |
| Amounts receivable within one year | 40/41 | €42,001 | €76,576 | +€34,575 | +82.3% |
| Trade receivables | 40 | €29,334 | €50,689 | +€21,355 | +72.8% |
| Other amounts receivable | 41 | €12,667 | €25,887 | +€13,220 | +104% |
| Cash at bank and in hand | 54/58 | €39,069 | €51,172 | +€12,103 | +31.0% |
| Deferred charges and accrued income | 490/1 | €13,586 | €16,599 | +€3,013 | +22.2% |
| Total equity and liabilities | 10/49 | €848,104 | €847,410 | -€694 | -0.1% |
| Equity | 10/15 | €35,504 | €38,410 | +€2,905 | +8.2% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €11,504 | €14,410 | +€2,905 | +25.3% |
| Distributable reserves | 133 | €11,504 | €14,410 | +€2,905 | +25.3% |
| Amounts payable | 17/49 | €812,600 | €809,001 | -€3,599 | -0.4% |
| Amounts payable after more than one year | 17 | €777,050 | €761,499 | -€15,551 | -2.0% |
| Financial debts | 170/4 | €777,050 | €761,499 | -€15,551 | -2.0% |
| Amounts payable within one year | 42/48 | €35,047 | €47,027 | +€11,980 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €30,591 | €35,290 | +€4,698 | +15.4% |
| Trade debts | 44 | €4,455 | €11,301 | +€6,846 | +154% |
| Suppliers | 440/4 | €4,455 | €11,301 | +€6,846 | +154% |
| Taxes, remuneration and social security | 45 | - | €436 | +€436 | |
| Taxes | 450/3 | - | €436 | +€436 | |
| Accrued charges and deferred income | 492/3 | €504 | €475 | -€29 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,136 | €59,440 | +€4,305 | +7.8% |
| Other operating charges | 640/8 | €118 | €1,118 | +€1,000 | +848% |
| Gross operating margin | 9900 | €84,846 | €90,039 | +€5,193 | +6.1% |
| Operating profit (loss) | 9901 | €29,593 | €29,481 | -€112 | -0.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €27,174 | €26,140 | -€1,034 | -3.8% |
| Recurring financial charges | 65 | €27,174 | €26,140 | -€1,034 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €2,419 | €3,341 | +€922 | +38.1% |
| Income taxes | 67/77 | - | €436 | +€436 | |
| Profit (loss) for the period | 9904 | €2,419 | €2,905 | +€486 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,419 | €2,905 | +€486 | +20.1% |
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 1 November 2026 via checked.be.