CHRISTOS: 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.
CHRISTOS
Largest movements
- Tangible fixed assets -€10,973
down €10,973 (-22.5%), from €48,861 to €37,888
of which Leasing and similar rights: -€10,187
- Deferred charges and accrued income +€1,527
up €1,527 (+484.6%), from €315 to €1,842
- Stocks and contracts -€1,072
down €1,072 (-41.0%), from €2,612 to €1,541
- Profit (loss) carried forward -€11,314
down €11,314 (-24.3%), from -€46,476 to -€57,790
- Debts after one year -€6,927
down €6,927 (-20.2%), from €34,324 to €27,397
- Short-term financial debts +€3,106
up €3,106 (+464.8%), from €668 to €3,774
- Tax, wage and social debts +€2,212
up €2,212 (+35.5%), from €6,233 to €8,445
of which Taxes: +€1,163
- Trade debts +€1,063
up €1,063 (+41.8%), from €2,545 to €3,608
- Staff costs +€8,931
up €8,931 (+50.7%), from €17,622 to €26,553
- Gross operating margin +€7,681
up €7,681 (+30.8%), from €24,904 to €32,585
- Depreciation +€843
up €843 (+8.3%), from €10,129 to €10,973
- Other operating charges -€379
down €379 (-21.7%), from €1,750 to €1,371
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,693 | €43,367 | -€10,326 | -19.2% |
| Fixed assets | 21/28 | €48,879 | €37,906 | -€10,973 | -22.4% |
| Tangible fixed assets | 22/27 | €48,861 | €37,888 | -€10,973 | -22.5% |
| Furniture and vehicles | 24 | €463 | €267 | -€196 | -42.4% |
| Leasing and similar rights | 25 | €45,256 | €35,069 | -€10,187 | -22.5% |
| Other tangible fixed assets | 26 | €3,141 | €2,552 | -€590 | -18.8% |
| Financial fixed assets | 28 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €4,815 | €5,461 | +€647 | +13.4% |
| Stocks and contracts in progress | 3 | €2,612 | €1,541 | -€1,072 | -41.0% |
| Stocks | 30/36 | €2,612 | €1,541 | -€1,072 | -41.0% |
| Amounts receivable within one year | 40/41 | €58 | - | -€58 | |
| Trade receivables | 40 | €58 | - | -€58 | |
| Cash at bank and in hand | 54/58 | €1,829 | €2,079 | +€250 | +13.7% |
| Deferred charges and accrued income | 490/1 | €315 | €1,842 | +€1,527 | +484.6% |
| Total equity and liabilities | 10/49 | €53,693 | €43,367 | -€10,326 | -19.2% |
| Equity | 10/15 | -€27,884 | -€39,198 | -€11,314 | -40.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,476 | -€57,790 | -€11,314 | -24.3% |
| Amounts payable | 17/49 | €81,577 | €82,565 | +€988 | +1.2% |
| Amounts payable after more than one year | 17 | €34,324 | €27,397 | -€6,927 | -20.2% |
| Financial debts | 170/4 | €34,324 | €27,397 | -€6,927 | -20.2% |
| Amounts payable within one year | 42/48 | €47,253 | €55,169 | +€7,915 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €6,430 | €6,927 | +€498 | +7.7% |
| Financial debts | 43 | €668 | €3,774 | +€3,106 | +464.8% |
| Credit institutions | 430/8 | €668 | €3,774 | +€3,106 | +464.8% |
| Trade debts | 44 | €2,545 | €3,608 | +€1,063 | +41.8% |
| Suppliers | 440/4 | €2,545 | €3,608 | +€1,063 | +41.8% |
| Taxes, remuneration and social security | 45 | €6,233 | €8,445 | +€2,212 | +35.5% |
| Taxes | 450/3 | €2,052 | €3,215 | +€1,163 | +56.6% |
| Remuneration and social security | 454/9 | €4,181 | €5,230 | +€1,049 | +25.1% |
| Other amounts payable | 47/48 | €31,377 | €32,414 | +€1,037 | +3.3% |
| Remuneration, social security and pensions | 62 | €17,622 | €26,553 | +€8,931 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,129 | €10,973 | +€843 | +8.3% |
| Other operating charges | 640/8 | €1,750 | €1,371 | -€379 | -21.7% |
| Gross operating margin | 9900 | €24,904 | €32,585 | +€7,681 | +30.8% |
| Operating profit (loss) | 9901 | -€4,597 | -€6,312 | -€1,715 | -37.3% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €4,225 | €4,309 | +€84 | +2.0% |
| Recurring financial charges | 65 | €4,225 | €3,957 | -€268 | -6.4% |
| Non-recurring financial charges | 66B | - | €352 | +€352 | |
| Profit (loss) for the period before taxes | 9903 | -€8,795 | -€10,621 | -€1,826 | -20.8% |
| Income taxes | 67/77 | €640 | €693 | +€53 | +8.3% |
| Profit (loss) for the period | 9904 | -€9,435 | -€11,314 | -€1,879 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,435 | -€11,314 | -€1,879 | -19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.