Chrisviva: 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.
Chrisviva
Largest movements
- Current investments +€517,640
up €517,640 (+7.6%), from €6.9m to €7.4m
- Financial fixed assets -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash -€168,404
down €168,404 (-14.6%), from €1.2m to €987,581
mainly Current investments (-€517,640) and Deferred charges and accrued income (-€33,548)
- Reserves +€176,412
up €176,412 (+339.7%), from €51,929 to €228,341
of which Distributable reserves: +€176,412
- Financial charges -€116,257
down €116,257 (-50.8%), from €228,677 to €112,420
- Financial income +€77,962
up €77,962 (+19.6%), from €397,555 to €475,517
of which Financial income: +€77,962
- Taxes +€37,251
up €37,251 (+550.5%), from €6,766 to €44,017
- Gross operating margin -€14,697
down €14,697 (-32.7%), from -€44,909 to -€59,607
- Other operating charges +€6,972
up €6,972 (+79.2%), from €8,808 to €15,780
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 | €8,868,529 | €9,046,597 | +€178,067 | +2.0% |
| Fixed assets | 21/28 | €242,523 | €26,255 | -€216,268 | -89.2% |
| Tangible fixed assets | 22/27 | €42,523 | €26,255 | -€16,268 | -38.3% |
| Furniture and vehicles | 24 | €42,523 | €26,255 | -€16,268 | -38.3% |
| Financial fixed assets | 28 | €200,000 | €0 | -€200,000 | -100.0% |
| Current assets | 29/58 | €8,626,006 | €9,020,341 | +€394,335 | +4.6% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,165 | €0 | -€1,165 | -100.0% |
| Stocks | 30/36 | €1,165 | €0 | -€1,165 | -100.0% |
| Amounts receivable within one year | 40/41 | €186,886 | €199,601 | +€12,715 | +6.8% |
| Trade receivables | 40 | €1,993 | €4,082 | +€2,089 | +104.8% |
| Other amounts receivable | 41 | €184,893 | €195,519 | +€10,626 | +5.7% |
| Current investments | 50/53 | €6,851,899 | €7,369,539 | +€517,640 | +7.6% |
| Cash at bank and in hand | 54/58 | €1,155,984 | €987,581 | -€168,404 | -14.6% |
| Deferred charges and accrued income | 490/1 | €30,072 | €63,620 | +€33,548 | +111.6% |
| Total equity and liabilities | 10/49 | €8,868,529 | €9,046,597 | +€178,067 | +2.0% |
| Equity | 10/15 | €8,770,775 | €8,947,187 | +€176,412 | +2.0% |
| Contributions | 10/11 | €519,287 | €519,287 | = | 0.0% |
| Reserves | 13 | €51,929 | €228,341 | +€176,412 | +339.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,929 | €228,341 | +€176,412 | +339.7% |
| Profit (loss) carried forward | 14 | €8,199,559 | €8,199,559 | = | 0.0% |
| Amounts payable | 17/49 | €97,755 | €99,410 | +€1,655 | +1.7% |
| Amounts payable within one year | 42/48 | €10,546 | €9,003 | -€1,543 | -14.6% |
| Trade debts | 44 | €8,675 | €8,037 | -€637 | -7.3% |
| Suppliers | 440/4 | €8,675 | €8,037 | -€637 | -7.3% |
| Taxes, remuneration and social security | 45 | €1,871 | €966 | -€905 | -48.4% |
| Taxes | 450/3 | €1,871 | €966 | -€905 | -48.4% |
| Accrued charges and deferred income | 492/3 | €87,209 | €90,406 | +€3,198 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,374 | €16,268 | +€3,894 | +31.5% |
| Other operating charges | 640/8 | €8,808 | €15,780 | +€6,972 | +79.2% |
| Non-recurring operating charges | 66A | €0 | €51,014 | +€51,014 | |
| Gross operating margin | 9900 | -€44,909 | -€59,607 | -€14,697 | -32.7% |
| Operating profit (loss) | 9901 | -€66,091 | -€142,668 | -€76,577 | -115.9% |
| Financial income | 75/76B | €397,555 | €475,517 | +€77,962 | +19.6% |
| Recurring financial income | 75 | €397,555 | €475,517 | +€77,962 | +19.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €228,677 | €112,420 | -€116,257 | -50.8% |
| Recurring financial charges | 65 | €228,677 | €112,420 | -€116,257 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €102,787 | €220,429 | +€117,642 | +114.5% |
| Income taxes | 67/77 | €6,766 | €44,017 | +€37,251 | +550.5% |
| Profit (loss) for the period | 9904 | €96,021 | €176,412 | +€80,391 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,021 | €176,412 | +€80,391 | +83.7% |
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.