CHRIVERO: 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.
CHRIVERO
Largest movements
- Stocks and contracts +€22,493
up €22,493 (+46.0%), from €48,915 to €71,408
- Tangible fixed assets -€3,516
down €3,516 (-6.4%), from €55,219 to €51,703
of which Land and buildings: -€3,379
- Other debts +€77,431
up €77,431 (+76.2%), from €101,637 to €179,068
- Profit (loss) carried forward -€57,155
down €57,155 (-57.8%), from -€98,906 to -€156,062
- Trade debts -€9,540
down €9,540 (-20.0%), from €47,743 to €38,203
- Tax, wage and social debts +€6,747
up €6,747 (+43.9%), from €15,360 to €22,107
- Gross operating margin -€33,651
down €33,651 (-324%), from -€10,372 to -€44,023
- Other operating charges -€1,897
down €1,897 (-30.1%), from €6,297 to €4,400
- Financial charges -€1,076
down €1,076 (-18.2%), from €5,926 to €4,850
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 | €105,463 | €123,116 | +€17,653 | +16.7% |
| Fixed assets | 21/28 | €55,219 | €51,703 | -€3,516 | -6.4% |
| Tangible fixed assets | 22/27 | €55,219 | €51,703 | -€3,516 | -6.4% |
| Land and buildings | 22 | €54,856 | €51,477 | -€3,379 | -6.2% |
| Furniture and vehicles | 24 | €363 | €227 | -€137 | -37.6% |
| Current assets | 29/58 | €50,244 | €71,413 | +€21,169 | +42.1% |
| Stocks and contracts in progress | 3 | €48,915 | €71,408 | +€22,493 | +46.0% |
| Stocks | 30/36 | €48,915 | €71,408 | +€22,493 | +46.0% |
| Cash at bank and in hand | 54/58 | €131 | €4 | -€127 | -96.6% |
| Deferred charges and accrued income | 490/1 | €1,197 | - | -€1,197 | |
| Total equity and liabilities | 10/49 | €105,463 | €123,116 | +€17,653 | +16.7% |
| Equity | 10/15 | -€78,446 | -€135,602 | -€57,155 | -72.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,906 | -€156,062 | -€57,155 | -57.8% |
| Amounts payable | 17/49 | €183,909 | €258,718 | +€74,809 | +40.7% |
| Amounts payable within one year | 42/48 | €183,559 | €258,368 | +€74,809 | +40.8% |
| Financial debts | 43 | €18,819 | €18,990 | +€171 | +0.9% |
| Credit institutions | 430/8 | €18,819 | €18,990 | +€171 | +0.9% |
| Trade debts | 44 | €47,743 | €38,203 | -€9,540 | -20.0% |
| Suppliers | 440/4 | €47,743 | €38,203 | -€9,540 | -20.0% |
| Taxes, remuneration and social security | 45 | €15,360 | €22,107 | +€6,747 | +43.9% |
| Taxes | 450/3 | €15,360 | €22,107 | +€6,747 | +43.9% |
| Other amounts payable | 47/48 | €101,637 | €179,068 | +€77,431 | +76.2% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,516 | €3,516 | = | 0.0% |
| Other operating charges | 640/8 | €6,297 | €4,400 | -€1,897 | -30.1% |
| Gross operating margin | 9900 | -€10,372 | -€44,023 | -€33,651 | -324% |
| Operating profit (loss) | 9901 | -€20,185 | -€51,938 | -€31,753 | -157% |
| Financial income | 75/76B | €202 | €1 | -€201 | -99.5% |
| Recurring financial income | 75 | €202 | €1 | -€201 | -99.5% |
| Financial charges | 65/66B | €5,926 | €4,850 | -€1,076 | -18.2% |
| Recurring financial charges | 65 | €5,926 | €4,850 | -€1,076 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,908 | -€56,787 | -€30,878 | -119% |
| Income taxes | 67/77 | €385 | €369 | -€16 | -4.1% |
| Profit (loss) for the period | 9904 | -€26,293 | -€57,155 | -€30,863 | -117% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,293 | -€57,155 | -€30,863 | -117% |
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 13 October 2026 via checked.be.