CHRISYVES: 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.
CHRISYVES
Largest movements
- Receivables within one year +€15,902
up €15,902 (+68.4%), from €23,248 to €39,150
of which Other amounts receivable: +€14,702
- Cash +€11,841
up €11,841 (+398.8%), from €2,969 to €14,810
mainly Trade debts (+€14,588) and Net result for the year (+€13,338)
- Stocks and contracts +€1,842
up €1,842 (+81.0%), from €2,273 to €4,115
- Trade debts +€14,588
up €14,588 (+367.8%), from €3,966 to €18,554
- Profit (loss) carried forward +€13,338
up €13,338 (+96.1%), from €13,879 to €27,217
- Tax, wage and social debts +€4,598
up €4,598 (+66.1%), from €6,960 to €11,558
of which Remuneration and social security: +€4,185
- Debts after one year -€2,440
down €2,440 (-82.0%), from €2,974 to €535
No income-statement line moved by more than 1% of the activity.
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 | €32,409 | €62,233 | +€29,824 | +92.0% |
| Fixed assets | 21/28 | €3,500 | €3,330 | -€170 | -4.9% |
| Tangible fixed assets | 22/27 | €3,500 | €3,330 | -€170 | -4.9% |
| Plant, machinery and equipment | 23 | - | €268 | +€268 | |
| Furniture and vehicles | 24 | €3,500 | €3,062 | -€439 | -12.5% |
| Current assets | 29/58 | €28,909 | €58,903 | +€29,994 | +103.8% |
| Stocks and contracts in progress | 3 | €2,273 | €4,115 | +€1,842 | +81.0% |
| Stocks | 30/36 | €2,273 | €4,115 | +€1,842 | +81.0% |
| Amounts receivable within one year | 40/41 | €23,248 | €39,150 | +€15,902 | +68.4% |
| Trade receivables | 40 | €0 | €1,200 | +€1,200 | |
| Other amounts receivable | 41 | €23,248 | €37,950 | +€14,702 | +63.2% |
| Cash at bank and in hand | 54/58 | €2,969 | €14,810 | +€11,841 | +398.8% |
| Deferred charges and accrued income | 490/1 | €419 | €829 | +€410 | +97.9% |
| Total equity and liabilities | 10/49 | €32,409 | €62,233 | +€29,824 | +92.0% |
| Equity | 10/15 | €16,879 | €30,217 | +€13,338 | +79.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,879 | €27,217 | +€13,338 | +96.1% |
| Amounts payable | 17/49 | €15,531 | €32,017 | +€16,486 | +106.2% |
| Amounts payable after more than one year | 17 | €2,974 | €535 | -€2,440 | -82.0% |
| Financial debts | 170/4 | €2,974 | €535 | -€2,440 | -82.0% |
| Amounts payable within one year | 42/48 | €12,556 | €31,482 | +€18,926 | +150.7% |
| Current portion of amounts payable after more than one year | 42 | €1,630 | €1,370 | -€260 | -16.0% |
| Trade debts | 44 | €3,966 | €18,554 | +€14,588 | +367.8% |
| Suppliers | 440/4 | €3,966 | €18,554 | +€14,588 | +367.8% |
| Taxes, remuneration and social security | 45 | €6,960 | €11,558 | +€4,598 | +66.1% |
| Taxes | 450/3 | €5,139 | €5,552 | +€413 | +8.0% |
| Remuneration and social security | 454/9 | €1,821 | €6,006 | +€4,185 | +229.8% |
| Remuneration, social security and pensions | 62 | €58,372 | €58,307 | -€65 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €1,122 | +€391 | +53.5% |
| Other operating charges | 640/8 | €1,336 | €1,442 | +€107 | +8.0% |
| Gross operating margin | 9900 | €78,929 | €79,271 | +€342 | +0.4% |
| Operating profit (loss) | 9901 | €18,490 | €18,400 | -€90 | -0.5% |
| Financial income | 75/76B | €2,123 | €1,735 | -€388 | -18.3% |
| Recurring financial income | 75 | €2,123 | €1,735 | -€388 | -18.3% |
| Financial charges | 65/66B | €2,739 | €3,142 | +€404 | +14.7% |
| Recurring financial charges | 65 | €2,739 | €3,142 | +€404 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €17,874 | €16,992 | -€882 | -4.9% |
| Income taxes | 67/77 | €3,995 | €3,654 | -€341 | -8.5% |
| Profit (loss) for the period | 9904 | €13,879 | €13,338 | -€541 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,879 | €13,338 | -€541 | -3.9% |
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 2 October 2026 via checked.be.