CHRIVAN: 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.
CHRIVAN
Largest movements
- Receivables after one year -€3,123
down €3,123 (-2.1%), from €151,400 to €148,277
- Other debts -€3,624
down €3,624 (-100.0%), from €3,624 to €0
- Reserves +€1,657
up €1,657 (+2.8%), from €59,616 to €61,273
of which Distributable reserves: +€1,657
- Financial income -€2,178
down €2,178 (-48.4%), from €4,500 to €2,322
- Gross operating margin +€859
up €859 (+63.4%), from -€1,354 to -€495
- Depreciation -€169
down €169 (-100.0%), from €169 to €0
- Other operating charges -€104
down €104 (-45.2%), from €230 to €126
- Financial charges -€35
down €35 (-44.2%), from €79 to €44
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 | €151,405 | €149,438 | -€1,967 | -1.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €151,405 | €149,438 | -€1,967 | -1.3% |
| Amounts receivable after more than one year | 29 | €151,400 | €148,277 | -€3,123 | -2.1% |
| Other amounts receivable | 291 | €151,400 | €148,277 | -€3,123 | -2.1% |
| Amounts receivable within one year | 40/41 | €0 | €1,151 | +€1,151 | |
| Other amounts receivable | 41 | €0 | €1,151 | +€1,151 | |
| Cash at bank and in hand | 54/58 | €5 | €9 | +€5 | +100.2% |
| Total equity and liabilities | 10/49 | €151,405 | €149,438 | -€1,967 | -1.3% |
| Equity | 10/15 | €78,216 | €79,873 | +€1,657 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,616 | €61,273 | +€1,657 | +2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,439 | €51,439 | = | 0.0% |
| Distributable reserves | 133 | €6,317 | €7,974 | +€1,657 | +26.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €69,565 | €69,565 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €52,418 | €52,418 | = | 0.0% |
| Pensions and similar obligations | 160 | €52,418 | €52,418 | = | 0.0% |
| Deferred taxes | 168 | €17,146 | €17,146 | = | 0.0% |
| Amounts payable | 17/49 | €3,624 | €0 | -€3,624 | -100.0% |
| Amounts payable within one year | 42/48 | €3,624 | €0 | -€3,624 | -100.0% |
| Other amounts payable | 47/48 | €3,624 | €0 | -€3,624 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €0 | -€169 | -100.0% |
| Other operating charges | 640/8 | €230 | €126 | -€104 | -45.2% |
| Gross operating margin | 9900 | -€1,354 | -€495 | +€859 | +63.4% |
| Operating profit (loss) | 9901 | -€1,754 | -€621 | +€1,132 | +64.6% |
| Financial income | 75/76B | €4,500 | €2,322 | -€2,178 | -48.4% |
| Recurring financial income | 75 | €4,500 | €2,322 | -€2,178 | -48.4% |
| Financial charges | 65/66B | €79 | €44 | -€35 | -44.2% |
| Recurring financial charges | 65 | €79 | €44 | -€35 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €2,667 | €1,657 | -€1,010 | -37.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,667 | €1,657 | -€1,010 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,667 | €1,657 | -€1,010 | -37.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.