CHRITHIE'K: 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.
CHRITHIE'K
Largest movements
- Tangible fixed assets -€13,094
down €13,094 (-14.8%), from €88,475 to €75,381
of which Land and buildings: -€9,450
- Receivables within one year +€1,257
up €1,257 (+24.9%), from €5,047 to €6,304
of which Trade receivables: +€1,257
- Other debts -€16,025
down €16,025 (-27.3%), from €58,720 to €42,694
- Profit (loss) carried forward +€5,026
up €5,026, from -€5,026 to €0
- Reserves +€3,900
new in 2025: €3,900
- Tax, wage and social debts -€3,783
down €3,783 (-20.6%), from €18,387 to €14,604
of which Remuneration and social security: -€7,088
- Trade debts -€3,072
down €3,072 (-52.9%), from €5,810 to €2,738
- Gross operating margin -€13,191
down €13,191 (-14.7%), from €89,745 to €76,554
- Staff costs +€2,497
up €2,497 (+5.6%), from €44,299 to €46,797
- Taxes +€1,755
up €1,755 (+159%), from €1,102 to €2,858
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 | €114,173 | €102,296 | -€11,877 | -10.4% |
| Fixed assets | 21/28 | €93,621 | €79,583 | -€14,038 | -15.0% |
| Tangible fixed assets | 22/27 | €88,475 | €75,381 | -€13,094 | -14.8% |
| Land and buildings | 22 | €75,600 | €66,150 | -€9,450 | -12.5% |
| Plant, machinery and equipment | 23 | €8,196 | €5,721 | -€2,474 | -30.2% |
| Furniture and vehicles | 24 | €4,679 | €3,509 | -€1,170 | -25.0% |
| Financial fixed assets | 28 | €5,147 | €4,202 | -€944 | -18.3% |
| Current assets | 29/58 | €20,552 | €22,713 | +€2,161 | +10.5% |
| Amounts receivable within one year | 40/41 | €5,047 | €6,304 | +€1,257 | +24.9% |
| Trade receivables | 40 | €5,047 | €6,304 | +€1,257 | +24.9% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,505 | €16,409 | +€905 | +5.8% |
| Total equity and liabilities | 10/49 | €114,173 | €102,296 | -€11,877 | -10.4% |
| Equity | 10/15 | €24,974 | €33,900 | +€8,925 | +35.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €3,900 | +€3,900 | |
| Distributable reserves | 133 | - | €3,900 | +€3,900 | |
| Profit (loss) carried forward | 14 | -€5,026 | €0 | +€5,026 | |
| Amounts payable | 17/49 | €89,199 | €68,397 | -€20,802 | -23.3% |
| Amounts payable within one year | 42/48 | €82,917 | €60,036 | -€22,881 | -27.6% |
| Trade debts | 44 | €5,810 | €2,738 | -€3,072 | -52.9% |
| Suppliers | 440/4 | €5,810 | €2,738 | -€3,072 | -52.9% |
| Taxes, remuneration and social security | 45 | €18,387 | €14,604 | -€3,783 | -20.6% |
| Taxes | 450/3 | €4,463 | €7,768 | +€3,304 | +74.0% |
| Remuneration and social security | 454/9 | €13,924 | €6,836 | -€7,088 | -50.9% |
| Other amounts payable | 47/48 | €58,720 | €42,694 | -€16,025 | -27.3% |
| Accrued charges and deferred income | 492/3 | €6,282 | €8,360 | +€2,079 | +33.1% |
| Remuneration, social security and pensions | 62 | €44,299 | €46,797 | +€2,497 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,094 | €13,094 | = | 0.0% |
| Other operating charges | 640/8 | €1,550 | €1,944 | +€393 | +25.4% |
| Gross operating margin | 9900 | €89,745 | €76,554 | -€13,191 | -14.7% |
| Operating profit (loss) | 9901 | €30,801 | €14,720 | -€16,081 | -52.2% |
| Financial income | 75/76B | €3 | €218 | +€215 | +7,181% |
| Recurring financial income | 75 | €3 | €218 | +€215 | +7,181% |
| Financial charges | 65/66B | €2,632 | €3,155 | +€523 | +19.9% |
| Recurring financial charges | 65 | €2,632 | €3,155 | +€523 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €28,172 | €11,783 | -€16,389 | -58.2% |
| Income taxes | 67/77 | €1,102 | €2,858 | +€1,755 | +159% |
| Profit (loss) for the period | 9904 | €27,069 | €8,925 | -€18,144 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,069 | €8,925 | -€18,144 | -67.0% |
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 21 October 2026 via checked.be.