CHROBUILD: 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.
CHROBUILD
Largest movements
- Stocks and contracts +€412,141
up €412,141 (+30.0%), from €1.4m to €1.8m
- Receivables within one year -€184,033
down €184,033 (-76.9%), from €239,209 to €55,176
of which Trade receivables: -€179,922
- Cash +€143,016
up €143,016 (+3,164%), from €4,520 to €147,537
mainly Other debts (+€377,225) and Advances received (+€215,470)
- Other debts +€377,225
up €377,225 (+91.1%), from €414,289 to €791,514
- Advances received +€215,470
up €215,470 (+172%), from €125,000 to €340,470
- Profit (loss) carried forward -€180,225
new in 2025: -€180,225
- Short-term financial debts -€117,189
down €117,189 (-14.7%), from €798,317 to €681,128
- Trade debts +€100,605
up €100,605 (+146%), from €69,142 to €169,746
- Financial charges +€50,634
up €50,634 (+88.6%), from €57,179 to €107,813
- Other operating charges +€31,783
up €31,783 (+513%), from €6,193 to €37,976
- Gross operating margin -€8,257
down €8,257 (-8.6%), from -€95,776 to -€104,034
- Depreciation -€1,418
down €1,418 (-32.7%), from €4,335 to €2,917
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 | €1,621,207 | €1,993,334 | +€372,126 | +23.0% |
| Fixed assets | 21/28 | €3,339 | €421 | -€2,917 | -87.4% |
| Tangible fixed assets | 22/27 | €3,339 | €421 | -€2,917 | -87.4% |
| Plant, machinery and equipment | 23 | €1,532 | €332 | -€1,200 | -78.3% |
| Furniture and vehicles | 24 | €1,806 | €89 | -€1,717 | -95.1% |
| Current assets | 29/58 | €1,617,869 | €1,992,912 | +€375,044 | +23.2% |
| Stocks and contracts in progress | 3 | €1,373,708 | €1,785,849 | +€412,141 | +30.0% |
| Stocks | 30/36 | €1,373,708 | €1,785,849 | +€412,141 | +30.0% |
| Amounts receivable within one year | 40/41 | €239,209 | €55,176 | -€184,033 | -76.9% |
| Trade receivables | 40 | €233,990 | €54,068 | -€179,922 | -76.9% |
| Other amounts receivable | 41 | €5,219 | €1,108 | -€4,111 | -78.8% |
| Cash at bank and in hand | 54/58 | €4,520 | €147,537 | +€143,016 | +3,164% |
| Deferred charges and accrued income | 490/1 | €431 | €4,350 | +€3,920 | +909% |
| Total equity and liabilities | 10/49 | €1,621,207 | €1,993,334 | +€372,126 | +23.0% |
| Equity | 10/15 | €209,527 | -€42,442 | -€251,969 | |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €94,527 | €22,784 | -€71,743 | -75.9% |
| Non-distributable reserves | 130/1 | €22,784 | €22,784 | = | 0.0% |
| Legal reserve | 130 | €22,784 | €22,784 | = | 0.0% |
| Distributable reserves | 133 | €71,743 | €0 | -€71,743 | -100% |
| Profit (loss) carried forward | 14 | - | -€180,225 | -€180,225 | |
| Amounts payable | 17/49 | €1,411,680 | €2,035,775 | +€624,095 | +44.2% |
| Amounts payable within one year | 42/48 | €1,411,680 | €2,035,775 | +€624,095 | +44.2% |
| Financial debts | 43 | €798,317 | €681,128 | -€117,189 | -14.7% |
| Credit institutions | 430/8 | €798,317 | €681,128 | -€117,189 | -14.7% |
| Trade debts | 44 | €69,142 | €169,746 | +€100,605 | +146% |
| Suppliers | 440/4 | €69,142 | €169,746 | +€100,605 | +146% |
| Advances received on contracts in progress | 46 | €125,000 | €340,470 | +€215,470 | +172% |
| Taxes, remuneration and social security | 45 | €4,932 | €52,916 | +€47,985 | +973% |
| Taxes | 450/3 | €4,932 | €52,916 | +€47,985 | +973% |
| Other amounts payable | 47/48 | €414,289 | €791,514 | +€377,225 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,335 | €2,917 | -€1,418 | -32.7% |
| Other operating charges | 640/8 | €6,193 | €37,976 | +€31,783 | +513% |
| Gross operating margin | 9900 | -€95,776 | -€104,034 | -€8,257 | -8.6% |
| Operating profit (loss) | 9901 | -€106,305 | -€144,927 | -€38,622 | -36.3% |
| Financial income | 75/76B | €103 | €771 | +€668 | +650% |
| Recurring financial income | 75 | €103 | €771 | +€668 | +650% |
| Financial charges | 65/66B | €57,179 | €107,813 | +€50,634 | +88.6% |
| Recurring financial charges | 65 | €57,179 | €107,813 | +€50,634 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | -€163,381 | -€251,969 | -€88,588 | -54.2% |
| Profit (loss) for the period | 9904 | -€163,381 | -€251,969 | -€88,588 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,381 | -€251,969 | -€88,588 | -54.2% |
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.