CHRIVIN: 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.
CHRIVIN
Largest movements
- Receivables within one year -€19,718
down €19,718 (-71.9%), from €27,416 to €7,697
of which Trade receivables: -€19,718
- Cash -€5,255
down €5,255 (-24.1%), from €21,771 to €16,516
mainly Trade debts (-€19,228) and Net result for the year (-€8,715)
- Tangible fixed assets -€850
down €850 (-32.6%), from €2,604 to €1,754
- Trade debts -€19,228
down €19,228 (-67.5%), from €28,484 to €9,256
- Profit (loss) carried forward -€8,715
down €8,715 (-44.8%), from -€19,447 to -€28,161
- Tax, wage and social debts -€5,097
down €5,097 (-71.0%), from €7,182 to €2,085
of which Remuneration and social security: -€5,084
- Other debts +€4,581
up €4,581 (+505%), from €908 to €5,489
- Accrued charges and deferred income +€2,410
up €2,410 (+151%), from €1,601 to €4,011
- Other operating charges +€2,308
up €2,308 (+4,196%), from €55 to €2,363
- Gross operating margin +€1,217
up €1,217 (+2.4%), from €50,708 to €51,925
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 | €53,970 | €27,922 | -€26,049 | -48.3% |
| Fixed assets | 21/28 | €2,604 | €1,754 | -€850 | -32.6% |
| Tangible fixed assets | 22/27 | €2,604 | €1,754 | -€850 | -32.6% |
| Furniture and vehicles | 24 | €2,604 | €1,754 | -€850 | -32.6% |
| Current assets | 29/58 | €51,367 | €26,168 | -€25,199 | -49.1% |
| Amounts receivable within one year | 40/41 | €27,416 | €7,697 | -€19,718 | -71.9% |
| Trade receivables | 40 | €23,798 | €4,080 | -€19,718 | -82.9% |
| Other amounts receivable | 41 | €3,618 | €3,618 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,771 | €16,516 | -€5,255 | -24.1% |
| Deferred charges and accrued income | 490/1 | €2,180 | €1,954 | -€225 | -10.3% |
| Total equity and liabilities | 10/49 | €53,970 | €27,922 | -€26,049 | -48.3% |
| Equity | 10/15 | €15,796 | €7,081 | -€8,715 | -55.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,650 | €16,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,301 | €1,301 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,301 | €1,301 | = | 0.0% |
| Distributable reserves | 133 | €15,350 | €15,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,447 | -€28,161 | -€8,715 | -44.8% |
| Amounts payable | 17/49 | €38,175 | €20,841 | -€17,334 | -45.4% |
| Amounts payable within one year | 42/48 | €36,574 | €16,830 | -€19,744 | -54.0% |
| Trade debts | 44 | €28,484 | €9,256 | -€19,228 | -67.5% |
| Suppliers | 440/4 | €28,484 | €9,256 | -€19,228 | -67.5% |
| Taxes, remuneration and social security | 45 | €7,182 | €2,085 | -€5,097 | -71.0% |
| Taxes | 450/3 | €13 | - | -€13 | |
| Remuneration and social security | 454/9 | €7,169 | €2,085 | -€5,084 | -70.9% |
| Other amounts payable | 47/48 | €908 | €5,489 | +€4,581 | +505% |
| Accrued charges and deferred income | 492/3 | €1,601 | €4,011 | +€2,410 | +151% |
| Remuneration, social security and pensions | 62 | €57,041 | €56,947 | -€95 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €850 | +€54 | +6.7% |
| Other operating charges | 640/8 | €55 | €2,363 | +€2,308 | +4,196% |
| Gross operating margin | 9900 | €50,708 | €51,925 | +€1,217 | +2.4% |
| Operating profit (loss) | 9901 | -€7,185 | -€8,234 | -€1,050 | -14.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €343 | €341 | -€2 | -0.5% |
| Recurring financial charges | 65 | €343 | €341 | -€2 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,515 | -€8,575 | -€1,060 | -14.1% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€7,647 | -€8,715 | -€1,068 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,647 | -€8,715 | -€1,068 | -14.0% |
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 25 October 2026 via checked.be.