Chrystobel: 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.
Chrystobel
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€45,430
down €45,430 (-5.4%), from €845,370 to €799,940
of which Land and buildings: -€44,877
- Cash +€28,924
up €28,924 (+79.2%), from €36,520 to €65,444
mainly Other debts (+€103,829) and Depreciation (+€45,430)
- Other debts +€103,829
up €103,829 (+27.7%), from €374,307 to €478,135
- Debts after one year -€60,574
down €60,574 (-36.7%), from €165,107 to €104,532
- Reserves +€20,283
up €20,283 (+51.7%), from €39,195 to €59,478
of which Distributable reserves: +€20,776
- Accrued charges and deferred income +€19,508
up €19,508 (+91.3%), from €21,375 to €40,883
- Turnover +€209,107
new in 2025: €209,107
- Purchases and services +€127,503
new in 2025: €127,503
- Gross operating margin +€11,677
up €11,677 (+16.7%), from €69,928 to €81,604
- Taxes +€3,896
up €3,896 (+123%), from €3,170 to €7,065
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 | €885,979 | €967,829 | +€81,850 | +9.2% |
| Fixed assets | 21/28 | €845,370 | €799,940 | -€45,430 | -5.4% |
| Tangible fixed assets | 22/27 | €845,370 | €799,940 | -€45,430 | -5.4% |
| Land and buildings | 22 | €844,263 | €799,387 | -€44,877 | -5.3% |
| Plant, machinery and equipment | 23 | €1,106 | €553 | -€553 | -50.0% |
| Current assets | 29/58 | €40,610 | €167,890 | +€127,280 | +313% |
| Amounts receivable after more than one year | 29 | €314 | - | -€314 | |
| Other amounts receivable | 291 | €314 | - | -€314 | |
| Amounts receivable within one year | 40/41 | €3,066 | €1,221 | -€1,845 | -60.2% |
| Other amounts receivable | 41 | €3,066 | €1,221 | -€1,845 | -60.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €36,520 | €65,444 | +€28,924 | +79.2% |
| Deferred charges and accrued income | 490/1 | €711 | €1,225 | +€514 | +72.2% |
| Total equity and liabilities | 10/49 | €885,979 | €967,829 | +€81,850 | +9.2% |
| Equity | 10/15 | €254,686 | €274,969 | +€20,283 | +8.0% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Contributions outside capital | 11 | €210,000 | - | -€210,000 | |
| Other | 1109/19 | €210,000 | - | -€210,000 | |
| Reserves | 13 | €39,195 | €59,478 | +€20,283 | +51.7% |
| Non-distributable reserves | 130/1 | €58 | €58 | = | 0.0% |
| Reserves not available under the articles | 1311 | €58 | €58 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,361 | €8,868 | -€493 | -5.3% |
| Distributable reserves | 133 | €29,776 | €50,552 | +€20,776 | +69.8% |
| Profit (loss) carried forward | 14 | €5,491 | €5,491 | = | 0.0% |
| Provisions and deferred taxes | 16 | €4,820 | €4,567 | -€254 | -5.3% |
| Deferred taxes | 168 | €4,820 | €4,567 | -€254 | -5.3% |
| Amounts payable | 17/49 | €626,473 | €688,294 | +€61,820 | +9.9% |
| Amounts payable after more than one year | 17 | €165,107 | €104,532 | -€60,574 | -36.7% |
| Financial debts | 170/4 | €165,107 | €104,532 | -€60,574 | -36.7% |
| Amounts payable within one year | 42/48 | €439,992 | €542,879 | +€102,887 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €59,933 | €60,574 | +€641 | +1.1% |
| Trade debts | 44 | €5,752 | €4,101 | -€1,651 | -28.7% |
| Suppliers | 440/4 | €5,752 | €4,101 | -€1,651 | -28.7% |
| Taxes, remuneration and social security | 45 | - | €68 | +€68 | |
| Taxes | 450/3 | - | €68 | +€68 | |
| Other amounts payable | 47/48 | €374,307 | €478,135 | +€103,829 | +27.7% |
| Accrued charges and deferred income | 492/3 | €21,375 | €40,883 | +€19,508 | +91.3% |
| Turnover | 70 | - | €209,107 | +€209,107 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €127,503 | +€127,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,083 | €45,430 | -€1,653 | -3.5% |
| Other operating charges | 640/8 | €9,001 | €9,369 | +€369 | +4.1% |
| Gross operating margin | 9900 | €69,928 | €81,604 | +€11,677 | +16.7% |
| Operating profit (loss) | 9901 | €13,844 | €26,805 | +€12,962 | +93.6% |
| Financial income | 75/76B | €48 | €1,930 | +€1,883 | +3,936% |
| Recurring financial income | 75 | €48 | €1,930 | +€1,883 | +3,936% |
| Financial charges | 65/66B | €2,309 | €1,641 | -€668 | -28.9% |
| Recurring financial charges | 65 | €2,309 | €1,641 | -€668 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €11,582 | €27,095 | +€15,513 | +134% |
| Transfer from deferred taxes | 780 | €254 | €254 | = | 0.0% |
| Income taxes | 67/77 | €3,170 | €7,065 | +€3,896 | +123% |
| Profit (loss) for the period | 9904 | €8,666 | €20,283 | +€11,617 | +134% |
| Transfer from tax-exempt reserves | 789 | €493 | €493 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,159 | €20,776 | +€11,617 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.