Christolot'S: 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.
Christolot'S
Largest movements
- Stocks and contracts +€69,635
new in 2026: €69,635
- Deferred charges and accrued income +€62,649
new in 2026: €62,649
- Receivables within one year -€62,588
down €62,588 (-24.6%), from €254,619 to €192,031
of which Other amounts receivable: -€117,690
- Cash -€21,797
down €21,797 (-97.0%), from €22,469 to €672
mainly Stocks and contracts (-€69,635) and Deferred charges and accrued income (-€62,649)
- Tangible fixed assets -€10,484
down €10,484 (-66.9%), from €15,664 to €5,180
of which Plant, machinery and equipment: -€10,419
- Reserves +€36,509
up €36,509 (+45.5%), from €80,233 to €116,742
of which Distributable reserves: +€36,509
- Advances received +€17,293
up €17,293 (+48.0%), from €36,016 to €53,308
- Other debts -€13,310
no longer reported in 2026 (was €13,310)
- Trade debts +€9,644
up €9,644 (+17.8%), from €54,244 to €63,888
- Current portion of long-term debt -€6,630
down €6,630 (-36.8%), from €18,032 to €11,402
- Gross operating margin +€44,412
up €44,412 (+118%), from €37,593 to €82,005
- Other operating charges +€34,054
up €34,054 (+2,123%), from €1,604 to €35,658
- Taxes -€7,737
down €7,737 (-67.9%), from €11,388 to €3,651
- Financial income -€4,585
down €4,585 (-35.7%), from €12,837 to €8,252
- Financial charges -€1,651
down €1,651 (-29.4%), from €5,607 to €3,956
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,501 | €331,917 | +€37,415 | +12.7% |
| Fixed assets | 21/28 | €17,414 | €6,930 | -€10,484 | -60.2% |
| Tangible fixed assets | 22/27 | €15,664 | €5,180 | -€10,484 | -66.9% |
| Land and buildings | 22 | €1,197 | €1,132 | -€65 | -5.4% |
| Plant, machinery and equipment | 23 | €14,467 | €4,048 | -€10,419 | -72.0% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €277,087 | €324,987 | +€47,899 | +17.3% |
| Stocks and contracts in progress | 3 | - | €69,635 | +€69,635 | |
| Stocks | 30/36 | - | €69,635 | +€69,635 | |
| Amounts receivable within one year | 40/41 | €254,619 | €192,031 | -€62,588 | -24.6% |
| Trade receivables | 40 | - | €55,102 | +€55,102 | |
| Other amounts receivable | 41 | €254,619 | €136,929 | -€117,690 | -46.2% |
| Cash at bank and in hand | 54/58 | €22,469 | €672 | -€21,797 | -97.0% |
| Deferred charges and accrued income | 490/1 | - | €62,649 | +€62,649 | |
| Total equity and liabilities | 10/49 | €294,501 | €331,917 | +€37,415 | +12.7% |
| Equity | 10/15 | €98,332 | €134,841 | +€36,509 | +37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,233 | €116,742 | +€36,509 | +45.5% |
| Non-distributable reserves | 130/1 | €624 | €624 | = | 0.0% |
| Reserves not available under the articles | 1311 | €624 | €624 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,699 | €12,699 | = | 0.0% |
| Distributable reserves | 133 | €66,910 | €103,419 | +€36,509 | +54.6% |
| Profit (loss) carried forward | 14 | €11,900 | €11,900 | = | 0.0% |
| Amounts payable | 17/49 | €196,169 | €197,075 | +€907 | +0.5% |
| Amounts payable after more than one year | 17 | €46,235 | €44,931 | -€1,305 | -2.8% |
| Financial debts | 170/4 | €46,235 | €44,931 | -€1,305 | -2.8% |
| Amounts payable within one year | 42/48 | €149,269 | €151,757 | +€2,489 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €18,032 | €11,402 | -€6,630 | -36.8% |
| Trade debts | 44 | €54,244 | €63,888 | +€9,644 | +17.8% |
| Suppliers | 440/4 | €54,244 | €63,888 | +€9,644 | +17.8% |
| Advances received on contracts in progress | 46 | €36,016 | €53,308 | +€17,293 | +48.0% |
| Taxes, remuneration and social security | 45 | €27,667 | €23,159 | -€4,508 | -16.3% |
| Taxes | 450/3 | €27,667 | €23,159 | -€4,508 | -16.3% |
| Other amounts payable | 47/48 | €13,310 | - | -€13,310 | |
| Accrued charges and deferred income | 492/3 | €665 | €387 | -€277 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,565 | €10,484 | -€81 | -0.8% |
| Other operating charges | 640/8 | €1,604 | €35,658 | +€34,054 | +2,123% |
| Gross operating margin | 9900 | €37,593 | €82,005 | +€44,412 | +118% |
| Operating profit (loss) | 9901 | €25,424 | €35,863 | +€10,439 | +41.1% |
| Financial income | 75/76B | €12,837 | €8,252 | -€4,585 | -35.7% |
| Recurring financial income | 75 | €12,837 | €8,252 | -€4,585 | -35.7% |
| Financial charges | 65/66B | €5,607 | €3,956 | -€1,651 | -29.4% |
| Recurring financial charges | 65 | €5,607 | €3,956 | -€1,651 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €32,655 | €40,160 | +€7,505 | +23.0% |
| Income taxes | 67/77 | €11,388 | €3,651 | -€7,737 | -67.9% |
| Profit (loss) for the period | 9904 | €21,267 | €36,509 | +€15,242 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,267 | €36,509 | +€15,242 | +71.7% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.