CHRISTUDO: 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.
CHRISTUDO
Largest movements
- Tangible fixed assets +€58,467
new in 2025: €58,467
of which Plant, machinery and equipment: +€48,800
- Receivables within one year +€55,129
up €55,129 (+5,279%), from €1,044 to €56,174
of which Trade receivables: +€31,034
- Cash +€45,989
up €45,989 (+125,929%), from €37 to €46,026
mainly Other debts (+€308,707) and Trade debts (+€15,383)
- Stocks and contracts +€22,064
new in 2025: €22,064
- Financial fixed assets +€13,289
new in 2025: €13,289
- Other debts +€308,707
new in 2025: €308,707
- Debts after one year -€125,207
down €125,207 (-100%), from €125,207 to €0
- Trade debts +€15,383
up €15,383 (+800%), from €1,922 to €17,305
- Profit (loss) carried forward -€6,671
down €6,671 (-4.6%), from -€144,648 to -€151,319
- Tax, wage and social debts +€3,095
new in 2025: €3,095
of which Taxes: +€3,047
- Gross operating margin +€12,951
up €12,951 (+3,361%), from €385 to €13,336
- Depreciation +€8,641
new in 2025: €8,641
- Staff costs +€8,492
new in 2025: €8,492
- Other operating charges +€2,640
up €2,640 (+455%), from €580 to €3,221
- Financial income +€599
up €599, from €0 to €599
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 | €1,081 | €196,388 | +€195,307 | +18,071% |
| Fixed assets | 21/28 | - | €71,756 | +€71,756 | |
| Tangible fixed assets | 22/27 | - | €58,467 | +€58,467 | |
| Plant, machinery and equipment | 23 | - | €48,800 | +€48,800 | |
| Furniture and vehicles | 24 | - | €9,667 | +€9,667 | |
| Financial fixed assets | 28 | - | €13,289 | +€13,289 | |
| Current assets | 29/58 | €1,081 | €124,632 | +€123,552 | +11,432% |
| Stocks and contracts in progress | 3 | - | €22,064 | +€22,064 | |
| Stocks | 30/36 | - | €22,064 | +€22,064 | |
| Amounts receivable within one year | 40/41 | €1,044 | €56,174 | +€55,129 | +5,279% |
| Trade receivables | 40 | €0 | €31,034 | +€31,034 | |
| Other amounts receivable | 41 | €1,044 | €25,139 | +€24,095 | +2,307% |
| Cash at bank and in hand | 54/58 | €37 | €46,026 | +€45,989 | +125,929% |
| Deferred charges and accrued income | 490/1 | - | €369 | +€369 | |
| Total equity and liabilities | 10/49 | €1,081 | €196,388 | +€195,307 | +18,071% |
| Equity | 10/15 | -€126,048 | -€132,719 | -€6,671 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,648 | -€151,319 | -€6,671 | -4.6% |
| Amounts payable | 17/49 | €127,129 | €329,107 | +€201,978 | +159% |
| Amounts payable after more than one year | 17 | €125,207 | €0 | -€125,207 | -100% |
| Other amounts payable | 178/9 | €125,207 | €0 | -€125,207 | -100% |
| Amounts payable within one year | 42/48 | €1,922 | €329,107 | +€327,185 | +17,024% |
| Trade debts | 44 | €1,922 | €17,305 | +€15,383 | +800% |
| Suppliers | 440/4 | €1,922 | €17,305 | +€15,383 | +800% |
| Taxes, remuneration and social security | 45 | - | €3,095 | +€3,095 | |
| Taxes | 450/3 | - | €3,047 | +€3,047 | |
| Remuneration and social security | 454/9 | - | €49 | +€49 | |
| Other amounts payable | 47/48 | - | €308,707 | +€308,707 | |
| Remuneration, social security and pensions | 62 | - | €8,492 | +€8,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,641 | +€8,641 | |
| Other operating charges | 640/8 | €580 | €3,221 | +€2,640 | +455% |
| Gross operating margin | 9900 | €385 | €13,336 | +€12,951 | +3,361% |
| Operating profit (loss) | 9901 | -€195 | -€7,017 | -€6,822 | -3,498% |
| Financial income | 75/76B | €0 | €599 | +€599 | |
| Recurring financial income | 75 | €0 | €599 | +€599 | |
| Financial charges | 65/66B | €0 | €253 | +€253 | +252,600% |
| Recurring financial charges | 65 | €0 | €253 | +€253 | +252,600% |
| Profit (loss) for the period before taxes | 9903 | -€195 | -€6,671 | -€6,476 | -3,318% |
| Profit (loss) for the period | 9904 | -€195 | -€6,671 | -€6,476 | -3,318% |
| Profit (loss) for the period to be appropriated | 9905 | -€195 | -€6,671 | -€6,476 | -3,318% |
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 14 October 2026 via checked.be.