iCHRIS MANAGEMENT: 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.
iCHRIS MANAGEMENT
Largest movements
- Cash +€82,656
up €82,656 (+17,044%), from €485 to €83,141
mainly Receivables after one year (+€55,261) and Other debts (+€46,193)
- Receivables after one year -€55,261
down €55,261 (-9.7%), from €571,753 to €516,492
of which Trade receivables: -€55,261
- Receivables within one year +€22,738
up €22,738 (+30.1%), from €75,625 to €98,363
- Other debts +€46,193
up €46,193 (+16.0%), from €289,049 to €335,242
- Profit (loss) carried forward +€14,273
up €14,273 (+4.0%), from €354,654 to €368,926
- Gross operating margin -€29,306
down €29,306 (-75.9%), from €38,618 to €9,311
- Financial charges -€8,239
down €8,239 (-98.4%), from €8,371 to €133
- Taxes -€4,302
down €4,302 (-62.4%), from €6,890 to €2,588
- Financial income -€2,304
down €2,304 (-13.1%), from €17,620 to €15,317
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 | €701,017 | €755,827 | +€54,811 | +7.8% |
| Fixed assets | 21/28 | €19,277 | €18,748 | -€529 | -2.7% |
| Tangible fixed assets | 22/27 | €2,255 | €1,727 | -€529 | -23.4% |
| Furniture and vehicles | 24 | €2,255 | €1,727 | -€529 | -23.4% |
| Financial fixed assets | 28 | €17,021 | €17,021 | = | 0.0% |
| Current assets | 29/58 | €681,740 | €737,079 | +€55,339 | +8.1% |
| Amounts receivable after more than one year | 29 | €571,753 | €516,492 | -€55,261 | -9.7% |
| Trade receivables | 290 | €571,753 | €516,492 | -€55,261 | -9.7% |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €75,625 | €98,363 | +€22,738 | +30.1% |
| Trade receivables | 40 | €75,625 | €98,363 | +€22,738 | +30.1% |
| Cash at bank and in hand | 54/58 | €485 | €83,141 | +€82,656 | +17,044% |
| Deferred charges and accrued income | 490/1 | €33,877 | €39,083 | +€5,206 | +15.4% |
| Total equity and liabilities | 10/49 | €701,017 | €755,827 | +€54,811 | +7.8% |
| Equity | 10/15 | €362,714 | €376,986 | +€14,273 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,654 | €368,926 | +€14,273 | +4.0% |
| Amounts payable | 17/49 | €338,303 | €378,841 | +€40,538 | +12.0% |
| Amounts payable within one year | 42/48 | €314,274 | €354,812 | +€40,538 | +12.9% |
| Trade debts | 44 | €3,570 | €4,189 | +€619 | +17.3% |
| Suppliers | 440/4 | €3,570 | €4,189 | +€619 | +17.3% |
| Taxes, remuneration and social security | 45 | €21,655 | €15,381 | -€6,274 | -29.0% |
| Taxes | 450/3 | €20,168 | €15,074 | -€5,094 | -25.3% |
| Remuneration and social security | 454/9 | €1,487 | €307 | -€1,180 | -79.3% |
| Other amounts payable | 47/48 | €289,049 | €335,242 | +€46,193 | +16.0% |
| Accrued charges and deferred income | 492/3 | €24,029 | €24,029 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,332 | €6,539 | +€207 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €800 | +€308 | +62.7% |
| Other operating charges | 640/8 | €490 | €295 | -€195 | -39.7% |
| Gross operating margin | 9900 | €38,618 | €9,311 | -€29,306 | -75.9% |
| Operating profit (loss) | 9901 | €31,303 | €1,676 | -€29,627 | -94.6% |
| Financial income | 75/76B | €17,620 | €15,317 | -€2,304 | -13.1% |
| Recurring financial income | 75 | €17,620 | €15,317 | -€2,304 | -13.1% |
| Financial charges | 65/66B | €8,371 | €133 | -€8,239 | -98.4% |
| Recurring financial charges | 65 | €8,371 | €133 | -€8,239 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €40,552 | €16,860 | -€23,692 | -58.4% |
| Income taxes | 67/77 | €6,890 | €2,588 | -€4,302 | -62.4% |
| Profit (loss) for the period | 9904 | €33,662 | €14,273 | -€19,390 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,662 | €14,273 | -€19,390 | -57.6% |
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 22 October 2026 via checked.be.