In the first part of the story we see that Scrooge is a very mean man who hate Christmas because of his business partner Jacob Marley died on Christmas eve 7 years ago.
Falling action
I am the Christmas present and I will show you what is and what it might become
later on in the story it is revealed that Bob Cratchit only make 15 shillings a week (that's not a lot).
Resolution
I am Christmas Future and I will show you what happens to you and to tiny Tim
After Jacob Marley warns of the three spirts the first one comes (Ghost of Christmas Past) And shows him as a lonely boy in school and right before he gets a job.
Theme
be this guy
When the next spirt come 2/3 he shows him all the things that are bad right now and uses his torch to spread kindness onto the poor but also tells scrooge that if he doesn't change then tiny Tim one of Bob Cratchit sons will die.
so when the spirt shows scrooge what happen to him when he and tiny Tim dies he decides he needs to be a much better person and that he needs to help all around him and he did and tiny Tim survived and so did his Christmas spirit.
The theme is to help others especially when you have it good and others don't because it is the right thing to do always.