CHRITA: 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.
CHRITA
Largest movements
- Tangible fixed assets -€21,483
down €21,483 (-2.2%), from €977,285 to €955,802
of which Other tangible fixed assets: -€22,802
- Cash -€10,687
down €10,687 (-74.6%), from €14,331 to €3,644
mainly Debts after one year (-€16,899) and Contributions, distributions and other (-€10,770)
- Reserves -€21,867
down €21,867 (-95.8%), from €22,836 to €970
- Debts after one year -€16,899
down €16,899 (-13.8%), from €122,088 to €105,189
- Trade debts +€14,234
up €14,234 (+769.4%), from €1,850 to €16,084
- Contributions +€12,066
up €12,066 (+1.4%), from €840,000 to €852,066
- Profit (loss) carried forward -€10,770
new in 2025: -€10,770
- Gross operating margin -€5,573
down €5,573 (-19.2%), from €29,007 to €23,435
- Taxes -€1,049
down €1,049 (-83.3%), from €1,260 to €211
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 | €1,003,975 | €986,412 | -€17,563 | -1.7% |
| Fixed assets | 21/28 | €977,517 | €956,034 | -€21,483 | -2.2% |
| Tangible fixed assets | 22/27 | €977,285 | €955,802 | -€21,483 | -2.2% |
| Furniture and vehicles | 24 | €1,670 | €2,989 | +€1,319 | +79.0% |
| Other tangible fixed assets | 26 | €975,615 | €952,813 | -€22,802 | -2.3% |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €26,458 | €30,378 | +€3,920 | +14.8% |
| Amounts receivable within one year | 40/41 | €11,127 | €17,163 | +€6,036 | +54.2% |
| Trade receivables | 40 | €194 | €13,666 | +€13,472 | +6930.5% |
| Other amounts receivable | 41 | €10,933 | €3,498 | -€7,435 | -68.0% |
| Cash at bank and in hand | 54/58 | €14,331 | €3,644 | -€10,687 | -74.6% |
| Deferred charges and accrued income | 490/1 | €1,000 | €9,571 | +€8,571 | +856.8% |
| Total equity and liabilities | 10/49 | €1,003,975 | €986,412 | -€17,563 | -1.7% |
| Equity | 10/15 | €862,836 | €842,266 | -€20,570 | -2.4% |
| Contributions | 10/11 | €840,000 | €852,066 | +€12,066 | +1.4% |
| Reserves | 13 | €22,836 | €970 | -€21,867 | -95.8% |
| Distributable reserves | 133 | €22,836 | €970 | -€21,867 | -95.8% |
| Profit (loss) carried forward | 14 | - | -€10,770 | -€10,770 | |
| Amounts payable | 17/49 | €141,138 | €144,146 | +€3,008 | +2.1% |
| Amounts payable after more than one year | 17 | €122,088 | €105,189 | -€16,899 | -13.8% |
| Financial debts | 170/4 | €122,088 | €105,189 | -€16,899 | -13.8% |
| Amounts payable within one year | 42/48 | €18,704 | €38,490 | +€19,786 | +105.8% |
| Current portion of amounts payable after more than one year | 42 | €16,654 | €16,899 | +€245 | +1.5% |
| Trade debts | 44 | €1,850 | €16,084 | +€14,234 | +769.4% |
| Suppliers | 440/4 | €1,850 | €16,084 | +€14,234 | +769.4% |
| Taxes, remuneration and social security | 45 | €200 | €34 | -€166 | -83.2% |
| Taxes | 450/3 | €200 | €34 | -€166 | -83.2% |
| Other amounts payable | 47/48 | - | €5,474 | +€5,474 | |
| Accrued charges and deferred income | 492/3 | €347 | €467 | +€121 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,285 | €23,217 | -€68 | -0.3% |
| Other operating charges | 640/8 | €6,278 | €6,246 | -€32 | -0.5% |
| Non-recurring operating charges | 66A | - | €1,180 | +€1,180 | |
| Gross operating margin | 9900 | €29,007 | €23,435 | -€5,573 | -19.2% |
| Operating profit (loss) | 9901 | -€556 | -€7,209 | -€6,652 | -1195.6% |
| Financial income | 75/76B | €283 | - | -€283 | |
| Recurring financial income | 75 | €283 | - | -€283 | |
| Financial charges | 65/66B | €2,406 | €2,381 | -€25 | -1.0% |
| Recurring financial charges | 65 | €2,406 | €2,381 | -€25 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,679 | -€9,589 | -€6,910 | -257.9% |
| Income taxes | 67/77 | €1,260 | €211 | -€1,049 | -83.3% |
| Profit (loss) for the period | 9904 | -€3,939 | -€9,800 | -€5,861 | -148.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,939 | -€9,800 | -€5,861 | -148.8% |
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 11 October 2026 via checked.be.