CHRIVEVA: 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.
CHRIVEVA
Largest movements
- Tangible fixed assets -€40,551
down €40,551 (-6.8%), from €599,904 to €559,354
of which Land and buildings: -€41,151
- Debts after one year -€28,236
down €28,236 (-12.6%), from €224,261 to €196,025
- Reserves -€6,847
down €6,847 (-1.6%), from €424,603 to €417,757
of which Tax-exempt reserves: -€6,847
- Gross operating margin -€6,933
down €6,933 (-13.3%), from €52,069 to €45,135
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 | €644,805 | €603,290 | -€41,515 | -6.4% |
| Fixed assets | 21/28 | €599,904 | €559,354 | -€40,551 | -6.8% |
| Tangible fixed assets | 22/27 | €599,904 | €559,354 | -€40,551 | -6.8% |
| Land and buildings | 22 | €590,204 | €549,053 | -€41,151 | -7.0% |
| Plant, machinery and equipment | 23 | €7,889 | €8,489 | +€601 | +7.6% |
| Other tangible fixed assets | 26 | €1,811 | €1,811 | = | 0.0% |
| Current assets | 29/58 | €44,901 | €43,937 | -€964 | -2.1% |
| Amounts receivable within one year | 40/41 | €12,548 | €13,032 | +€484 | +3.9% |
| Other amounts receivable | 41 | €12,548 | €13,032 | +€484 | +3.9% |
| Cash at bank and in hand | 54/58 | €32,354 | €30,905 | -€1,448 | -4.5% |
| Total equity and liabilities | 10/49 | €644,805 | €603,290 | -€41,515 | -6.4% |
| Equity | 10/15 | €167,418 | €160,686 | -€6,732 | -4.0% |
| Contributions | 10/11 | €64,180 | €64,180 | = | 0.0% |
| Reserves | 13 | €424,603 | €417,757 | -€6,847 | -1.6% |
| Non-distributable reserves | 130/1 | €6,418 | €6,418 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,418 | €6,418 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,094 | €77,247 | -€6,847 | -8.1% |
| Distributable reserves | 133 | €334,091 | €334,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321,365 | -€321,251 | +€115 | 0.0% |
| Provisions and deferred taxes | 16 | €43,302 | €39,776 | -€3,525 | -8.1% |
| Deferred taxes | 168 | €43,302 | €39,776 | -€3,525 | -8.1% |
| Amounts payable | 17/49 | €434,086 | €402,828 | -€31,258 | -7.2% |
| Amounts payable after more than one year | 17 | €224,261 | €196,025 | -€28,236 | -12.6% |
| Financial debts | 170/4 | €224,261 | €196,025 | -€28,236 | -12.6% |
| Amounts payable within one year | 42/48 | €209,825 | €206,804 | -€3,021 | -1.4% |
| Trade debts | 44 | €6,227 | €6,227 | = | 0.0% |
| Suppliers | 440/4 | €6,227 | €6,227 | = | 0.0% |
| Other amounts payable | 47/48 | €203,598 | €200,577 | -€3,021 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,045 | €44,291 | +€246 | +0.6% |
| Other operating charges | 640/8 | €4,588 | €4,519 | -€69 | -1.5% |
| Gross operating margin | 9900 | €52,069 | €45,135 | -€6,933 | -13.3% |
| Operating profit (loss) | 9901 | €3,437 | -€3,674 | -€7,111 | |
| Financial charges | 65/66B | €6,306 | €6,466 | +€160 | +2.5% |
| Recurring financial charges | 65 | €6,306 | €6,466 | +€160 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,870 | -€10,141 | -€7,271 | -253.4% |
| Transfer from deferred taxes | 780 | €3,525 | €3,525 | = | 0.0% |
| Income taxes | 67/77 | €64 | €117 | +€53 | +82.5% |
| Profit (loss) for the period | 9904 | €592 | -€6,732 | -€7,324 | |
| Transfer from tax-exempt reserves | 789 | €6,847 | €6,847 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,438 | €115 | -€7,324 | -98.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.