IMMO CHRISPI: what changed
Two fiscal 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.
IMMO CHRISPI
Largest movements
- Receivables within one year +€313,094
up €313,094 (+3130.9%), from €10,000 to €323,094
of which Trade receivables: +€279,354
- Tangible fixed assets +€141,523
up €141,523 (+64.7%), from €218,650 to €360,173
of which Assets under construction and advance payments: +€204,459
- Current investments +€102,426
new in 2025: €102,426
- Cash +€14,824
up €14,824, from €0 to €14,824
mainly Debts after one year (+€374,042) and Trade debts (+€164,700)
- Debts after one year +€374,042
up €374,042, from €0 to €374,042
- Trade debts +€164,700
up €164,700 (+18593.4%), from €886 to €165,586
- Other debts +€35,850
up €35,850 (+24.4%), from €147,128 to €182,978
- Profit (loss) carried forward -€19,866
down €19,866 (-34.0%), from €58,484 to €38,618
- Current portion of long-term debt +€13,719
up €13,719, from €0 to €13,719
- Gross operating margin -€10,915
down €10,915 (-76.7%), from €14,221 to €3,306
- Financial charges +€10,387
up €10,387 (+428.4%), from €2,425 to €12,811
- Taxes -€443
down €443 (-100.0%), from €443 to €0
- Other operating charges +€203
up €203 (+6.6%), from €3,066 to €3,269
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 | €228,650 | €800,516 | +€571,867 | +250.1% |
| Fixed assets | 21/28 | €218,650 | €360,173 | +€141,523 | +64.7% |
| Tangible fixed assets | 22/27 | €218,650 | €360,173 | +€141,523 | +64.7% |
| Land and buildings | 22 | €212,801 | €150,638 | -€62,163 | -29.2% |
| Plant, machinery and equipment | 23 | €5,848 | €5,076 | -€772 | -13.2% |
| Assets under construction and advance payments | 27 | - | €204,459 | +€204,459 | |
| Current assets | 29/58 | €10,000 | €440,343 | +€430,343 | +4303.4% |
| Amounts receivable within one year | 40/41 | €10,000 | €323,094 | +€313,094 | +3130.9% |
| Trade receivables | 40 | €10,000 | €289,354 | +€279,354 | +2793.5% |
| Other amounts receivable | 41 | - | €33,740 | +€33,740 | |
| Current investments | 50/53 | - | €102,426 | +€102,426 | |
| Cash at bank and in hand | 54/58 | €0 | €14,824 | +€14,824 | |
| Total equity and liabilities | 10/49 | €228,650 | €800,516 | +€571,867 | +250.1% |
| Equity | 10/15 | €77,084 | €57,218 | -€19,866 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,484 | €38,618 | -€19,866 | -34.0% |
| Amounts payable | 17/49 | €151,565 | €743,298 | +€591,733 | +390.4% |
| Amounts payable after more than one year | 17 | €0 | €374,042 | +€374,042 | |
| Financial debts | 170/4 | €0 | €374,042 | +€374,042 | |
| Amounts payable within one year | 42/48 | €151,565 | €369,256 | +€217,691 | +143.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,719 | +€13,719 | |
| Financial debts | 43 | €965 | €0 | -€965 | -100.0% |
| Credit institutions | 430/8 | €965 | €0 | -€965 | -100.0% |
| Trade debts | 44 | €886 | €165,586 | +€164,700 | +18593.4% |
| Suppliers | 440/4 | €886 | €165,586 | +€164,700 | +18593.4% |
| Taxes, remuneration and social security | 45 | €2,587 | €6,973 | +€4,387 | +169.6% |
| Taxes | 450/3 | €2,587 | €1,400 | -€1,186 | -45.9% |
| Remuneration and social security | 454/9 | - | €5,573 | +€5,573 | |
| Other amounts payable | 47/48 | €147,128 | €182,978 | +€35,850 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,104 | €7,135 | +€31 | +0.4% |
| Other operating charges | 640/8 | €3,066 | €3,269 | +€203 | +6.6% |
| Gross operating margin | 9900 | €14,221 | €3,306 | -€10,915 | -76.7% |
| Operating profit (loss) | 9901 | €4,051 | -€7,097 | -€11,149 | |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €2,425 | €12,811 | +€10,387 | +428.4% |
| Recurring financial charges | 65 | €2,425 | €12,811 | +€10,387 | +428.4% |
| Profit (loss) for the period before taxes | 9903 | €1,627 | -€19,866 | -€21,493 | |
| Income taxes | 67/77 | €443 | €0 | -€443 | -100.0% |
| Profit (loss) for the period | 9904 | €1,184 | -€19,866 | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,184 | -€19,866 | -€21,050 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.