CHRISTOS: 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.
CHRISTOS
Largest movements
- Cash +€5,696
up €5,696 (+58.8%), from €9,688 to €15,385
mainly Net result for the year (+€9,377) and Receivables within one year (+€4,630)
- Receivables within one year -€4,630
down €4,630 (-99.9%), from €4,637 to €6
of which Trade receivables: -€4,622
- Profit (loss) carried forward +€9,377
up €9,377 (+36.2%), from -€25,887 to -€16,510
- Trade debts -€7,185
down €7,185 (-93.2%), from €7,711 to €526
of which Suppliers: -€5,182
- Accrued charges and deferred income -€869
down €869 (-52.1%), from €1,669 to €800
- Gross operating margin +€3,128
up €3,128 (+42.3%), from €7,399 to €10,527
- Financial charges -€1,436
down €1,436 (-56.2%), from €2,554 to €1,117
- Financial income -€360
down €360 (-97.0%), from €371 to €11
of which Non-recurring financial income: -€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 | €18,164 | €19,325 | +€1,161 | +6.4% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €17,664 | €18,825 | +€1,161 | +6.6% |
| Stocks and contracts in progress | 3 | €3,339 | €3,434 | +€95 | +2.8% |
| Stocks | 30/36 | €3,339 | €3,434 | +€95 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,637 | €6 | -€4,630 | -99.9% |
| Trade receivables | 40 | €4,622 | - | -€4,622 | |
| Other amounts receivable | 41 | €15 | €6 | -€9 | -58.3% |
| Cash at bank and in hand | 54/58 | €9,688 | €15,385 | +€5,696 | +58.8% |
| Total equity and liabilities | 10/49 | €18,164 | €19,325 | +€1,161 | +6.4% |
| Equity | 10/15 | -€17,762 | -€8,385 | +€9,377 | +52.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,887 | -€16,510 | +€9,377 | +36.2% |
| Amounts payable | 17/49 | €35,926 | €27,710 | -€8,216 | -22.9% |
| Amounts payable within one year | 42/48 | €34,257 | €26,910 | -€7,347 | -21.4% |
| Trade debts | 44 | €7,711 | €526 | -€7,185 | -93.2% |
| Suppliers | 440/4 | €5,708 | €526 | -€5,182 | -90.8% |
| Bills of exchange payable | 441 | €2,003 | - | -€2,003 | |
| Other amounts payable | 47/48 | €26,546 | €26,384 | -€162 | -0.6% |
| Accrued charges and deferred income | 492/3 | €1,669 | €800 | -€869 | -52.1% |
| Other operating charges | 640/8 | €146 | €44 | -€102 | -69.9% |
| Gross operating margin | 9900 | €7,399 | €10,527 | +€3,128 | +42.3% |
| Operating profit (loss) | 9901 | €7,253 | €10,483 | +€3,230 | +44.5% |
| Financial income | 75/76B | €371 | €11 | -€360 | -97.0% |
| Recurring financial income | 75 | €371 | €11 | -€360 | -97.0% |
| Non-recurring financial income | 76B | €371 | - | -€371 | |
| Financial charges | 65/66B | €2,554 | €1,117 | -€1,436 | -56.2% |
| Recurring financial charges | 65 | €2,554 | €1,117 | -€1,436 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €5,070 | €9,377 | +€4,307 | +84.9% |
| Profit (loss) for the period | 9904 | €5,070 | €9,377 | +€4,307 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,070 | €9,377 | +€4,307 | +84.9% |
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 12 October 2026 via checked.be.