CHRIVABO: 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.
CHRIVABO
Largest movements
- Stocks and contracts -€25,134
down €25,134 (-67.7%), from €37,105 to €11,970
- Tangible fixed assets -€3,336
down €3,336 (-31.1%), from €10,735 to €7,399
of which Furniture and vehicles: -€2,446
- Receivables within one year +€1,087
up €1,087 (+7.0%), from €15,450 to €16,537
of which Trade receivables: +€2,781
- Other debts -€26,151
down €26,151 (-71.2%), from €36,706 to €10,555
- Profit (loss) carried forward -€6,587
down €6,587 (-64.8%), from -€10,158 to -€16,745
- Trade debts +€3,820
up €3,820 (+55.3%), from €6,909 to €10,729
- Short-term financial debts +€1,228
new in 2025: €1,228
- Gross operating margin +€12,733
up €12,733, from -€3,953 to €8,780
- Financial income -€2,046
down €2,046 (-97.9%), from €2,090 to €44
- Other operating charges +€569
up €569 (+72.8%), from €782 to €1,351
- Financial charges +€556
up €556 (+13.2%), from €4,223 to €4,778
- Depreciation -€114
down €114 (-3.1%), from €3,685 to €3,571
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 | €64,614 | €37,107 | -€27,507 | -42.6% |
| Fixed assets | 21/28 | €11,410 | €8,074 | -€3,336 | -29.2% |
| Tangible fixed assets | 22/27 | €10,735 | €7,399 | -€3,336 | -31.1% |
| Plant, machinery and equipment | 23 | €2,868 | €1,978 | -€890 | -31.0% |
| Furniture and vehicles | 24 | €7,867 | €5,421 | -€2,446 | -31.1% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €53,204 | €29,033 | -€24,170 | -45.4% |
| Stocks and contracts in progress | 3 | €37,105 | €11,970 | -€25,134 | -67.7% |
| Stocks | 30/36 | €37,105 | €11,970 | -€25,134 | -67.7% |
| Amounts receivable within one year | 40/41 | €15,450 | €16,537 | +€1,087 | +7.0% |
| Trade receivables | 40 | €13,756 | €16,537 | +€2,781 | +20.2% |
| Other amounts receivable | 41 | €1,694 | - | -€1,694 | |
| Cash at bank and in hand | 54/58 | €152 | - | -€152 | |
| Deferred charges and accrued income | 490/1 | €497 | €526 | +€29 | +5.8% |
| Total equity and liabilities | 10/49 | €64,614 | €37,107 | -€27,507 | -42.6% |
| Equity | 10/15 | €19,742 | €13,155 | -€6,587 | -33.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,158 | -€16,745 | -€6,587 | -64.8% |
| Amounts payable | 17/49 | €44,872 | €23,952 | -€20,920 | -46.6% |
| Amounts payable within one year | 42/48 | €44,872 | €23,952 | -€20,920 | -46.6% |
| Financial debts | 43 | - | €1,228 | +€1,228 | |
| Credit institutions | 430/8 | - | €1,228 | +€1,228 | |
| Trade debts | 44 | €6,909 | €10,729 | +€3,820 | +55.3% |
| Suppliers | 440/4 | €6,909 | €10,729 | +€3,820 | +55.3% |
| Taxes, remuneration and social security | 45 | €1,257 | €1,440 | +€183 | +14.5% |
| Taxes | 450/3 | €1,257 | €1,440 | +€183 | +14.5% |
| Other amounts payable | 47/48 | €36,706 | €10,555 | -€26,151 | -71.2% |
| Non-recurring operating income | 76A | €13,250 | €2,479 | -€10,771 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,685 | €3,571 | -€114 | -3.1% |
| Other operating charges | 640/8 | €782 | €1,351 | +€569 | +72.8% |
| Non-recurring operating charges | 66A | - | €5,560 | +€5,560 | |
| Gross operating margin | 9900 | -€3,953 | €8,780 | +€12,733 | |
| Operating profit (loss) | 9901 | -€8,420 | -€1,702 | +€6,718 | +79.8% |
| Financial income | 75/76B | €2,090 | €44 | -€2,046 | -97.9% |
| Recurring financial income | 75 | €2,090 | €44 | -€2,046 | -97.9% |
| Financial charges | 65/66B | €4,223 | €4,778 | +€556 | +13.2% |
| Recurring financial charges | 65 | €4,223 | €4,778 | +€556 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,552 | -€6,436 | +€4,116 | +39.0% |
| Income taxes | 67/77 | €157 | €151 | -€6 | -3.9% |
| Profit (loss) for the period | 9904 | -€10,710 | -€6,587 | +€4,123 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,710 | -€6,587 | +€4,123 | +38.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.