FIRST CHRISA: 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.
FIRST CHRISA
Largest movements
- Tangible fixed assets -€9,885
down €9,885 (-6.5%), from €151,706 to €141,820
of which Land and buildings: -€9,534
- Receivables within one year +€3,991
up €3,991 (+10.3%), from €38,751 to €42,741
of which Other amounts receivable: +€3,991
- Debts after one year -€22,644
down €22,644 (-29.0%), from €78,102 to €55,458
- Trade debts +€7,721
up €7,721 (+177.8%), from €4,344 to €12,065
- Other debts +€6,450
up €6,450 (+4.1%), from €156,984 to €163,434
- Other operating charges -€6,674
down €6,674 (-69.5%), from €9,606 to €2,932
- Gross operating margin +€3,246
up €3,246 (+4.1%), from €79,834 to €83,080
- Staff costs +€2,260
up €2,260 (+3.7%), from €61,300 to €63,560
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 | €398,132 | €390,280 | -€7,853 | -2.0% |
| Fixed assets | 21/28 | €151,706 | €141,820 | -€9,885 | -6.5% |
| Tangible fixed assets | 22/27 | €151,706 | €141,820 | -€9,885 | -6.5% |
| Land and buildings | 22 | €151,355 | €141,820 | -€9,534 | -6.3% |
| Furniture and vehicles | 24 | €351 | - | -€351 | |
| Current assets | 29/58 | €246,427 | €248,459 | +€2,033 | +0.8% |
| Amounts receivable after more than one year | 29 | €193,902 | €193,902 | = | 0.0% |
| Other amounts receivable | 291 | €193,902 | €193,902 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,904 | €6,199 | +€295 | +5.0% |
| Stocks | 30/36 | €5,904 | €6,199 | +€295 | +5.0% |
| Amounts receivable within one year | 40/41 | €38,751 | €42,741 | +€3,991 | +10.3% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €13,751 | €17,741 | +€3,991 | +29.0% |
| Cash at bank and in hand | 54/58 | €7,871 | €5,617 | -€2,253 | -28.6% |
| Total equity and liabilities | 10/49 | €398,132 | €390,280 | -€7,853 | -2.0% |
| Equity | 10/15 | €107,355 | €107,146 | -€210 | -0.2% |
| Contributions | 10/11 | €52,000 | €52,000 | = | 0.0% |
| Reserves | 13 | €55,355 | €55,146 | -€210 | -0.4% |
| Non-distributable reserves | 130/1 | €5,200 | €5,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,200 | €5,200 | = | 0.0% |
| Distributable reserves | 133 | €50,155 | €49,946 | -€210 | -0.4% |
| Amounts payable | 17/49 | €290,777 | €283,134 | -€7,643 | -2.6% |
| Amounts payable after more than one year | 17 | €78,102 | €55,458 | -€22,644 | -29.0% |
| Financial debts | 170/4 | €78,102 | €55,458 | -€22,644 | -29.0% |
| Amounts payable within one year | 42/48 | €212,674 | €227,676 | +€15,001 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €21,499 | €22,644 | +€1,145 | +5.3% |
| Trade debts | 44 | €4,344 | €12,065 | +€7,721 | +177.8% |
| Suppliers | 440/4 | €4,344 | €12,065 | +€7,721 | +177.8% |
| Taxes, remuneration and social security | 45 | €29,847 | €29,533 | -€315 | -1.1% |
| Taxes | 450/3 | €22,047 | €15,976 | -€6,071 | -27.5% |
| Remuneration and social security | 454/9 | €7,800 | €13,556 | +€5,756 | +73.8% |
| Other amounts payable | 47/48 | €156,984 | €163,434 | +€6,450 | +4.1% |
| Remuneration, social security and pensions | 62 | €61,300 | €63,560 | +€2,260 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,955 | €14,752 | +€797 | +5.7% |
| Other operating charges | 640/8 | €9,606 | €2,932 | -€6,674 | -69.5% |
| Gross operating margin | 9900 | €79,834 | €83,080 | +€3,246 | +4.1% |
| Operating profit (loss) | 9901 | -€5,027 | €1,835 | +€6,863 | |
| Financial income | 75/76B | €5,579 | €5,982 | +€404 | +7.2% |
| Recurring financial income | 75 | €5,579 | €5,982 | +€404 | +7.2% |
| Financial charges | 65/66B | €6,913 | €6,933 | +€20 | +0.3% |
| Recurring financial charges | 65 | €6,913 | €6,933 | +€20 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,361 | €885 | +€7,246 | |
| Income taxes | 67/77 | €1,165 | €1,094 | -€70 | -6.1% |
| Profit (loss) for the period | 9904 | -€7,526 | -€210 | +€7,317 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,526 | -€210 | +€7,317 | +97.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.