CHRISTOSTEO: 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.
CHRISTOSTEO
Largest movements
- Tangible fixed assets +€18,080
up €18,080 (+71.3%), from €25,358 to €43,438
of which Other tangible fixed assets: +€24,452
- Cash +€743
up €743 (+5.3%), from €14,155 to €14,898
mainly Debts after one year (+€13,860) and Depreciation (+€8,949)
- Debts after one year +€13,860
up €13,860 (+262.1%), from €5,288 to €19,148
- Profit (loss) carried forward +€6,297
up €6,297 (+96.4%), from €6,534 to €12,831
- Current portion of long-term debt +€5,967
up €5,967 (+117.4%), from €5,080 to €11,047
- Trade debts -€4,818
down €4,818 (-98.3%), from €4,901 to €84
- Tax, wage and social debts -€2,109
down €2,109 (-44.8%), from €4,706 to €2,596
- Gross operating margin -€4,331
down €4,331 (-18.0%), from €24,036 to €19,706
- Taxes -€2,416
down €2,416 (-51.3%), from €4,706 to €2,290
- Other operating charges -€1,654
down €1,654 (-72.8%), from €2,273 to €619
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 | €39,863 | €58,703 | +€18,840 | +47.3% |
| Fixed assets | 21/28 | €25,708 | €43,788 | +€18,080 | +70.3% |
| Tangible fixed assets | 22/27 | €25,358 | €43,438 | +€18,080 | +71.3% |
| Furniture and vehicles | 24 | €20,207 | €13,834 | -€6,373 | -31.5% |
| Other tangible fixed assets | 26 | €5,151 | €29,604 | +€24,452 | +474.7% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €14,155 | €14,915 | +€760 | +5.4% |
| Cash at bank and in hand | 54/58 | €14,155 | €14,898 | +€743 | +5.3% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €39,863 | €58,703 | +€18,840 | +47.3% |
| Equity | 10/15 | €12,534 | €18,831 | +€6,297 | +50.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,534 | €12,831 | +€6,297 | +96.4% |
| Amounts payable | 17/49 | €27,329 | €39,872 | +€12,543 | +45.9% |
| Amounts payable after more than one year | 17 | €5,288 | €19,148 | +€13,860 | +262.1% |
| Financial debts | 170/4 | €5,288 | €19,148 | +€13,860 | +262.1% |
| Amounts payable within one year | 42/48 | €22,040 | €20,543 | -€1,497 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €5,080 | €11,047 | +€5,967 | +117.4% |
| Trade debts | 44 | €4,901 | €84 | -€4,818 | -98.3% |
| Suppliers | 440/4 | €4,901 | €84 | -€4,818 | -98.3% |
| Taxes, remuneration and social security | 45 | €4,706 | €2,596 | -€2,109 | -44.8% |
| Taxes | 450/3 | €4,706 | €2,596 | -€2,109 | -44.8% |
| Other amounts payable | 47/48 | €7,353 | €6,816 | -€537 | -7.3% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,062 | €8,949 | -€112 | -1.2% |
| Other operating charges | 640/8 | €2,273 | €619 | -€1,654 | -72.8% |
| Gross operating margin | 9900 | €24,036 | €19,706 | -€4,331 | -18.0% |
| Operating profit (loss) | 9901 | €12,702 | €10,138 | -€2,564 | -20.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +233.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +233.3% |
| Financial charges | 65/66B | €1,462 | €1,551 | +€89 | +6.1% |
| Recurring financial charges | 65 | €1,462 | €1,551 | +€89 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €11,240 | €8,586 | -€2,653 | -23.6% |
| Income taxes | 67/77 | €4,706 | €2,290 | -€2,416 | -51.3% |
| Profit (loss) for the period | 9904 | €6,534 | €6,297 | -€238 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,534 | €6,297 | -€238 | -3.6% |
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 10 October 2026 via checked.be.