Christal Properties: 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.
Christal Properties
Largest movements
- Receivables within one year +€27,242
up €27,242 (+108%), from €25,153 to €52,394
of which Trade receivables: +€27,081
- Tangible fixed assets -€15,049
down €15,049 (-30.8%), from €48,805 to €33,755
of which Land and buildings: -€15,049
- Deferred charges and accrued income +€1,402
new in 2025: €1,402
- Trade debts -€73,620
down €73,620 (-95.9%), from €76,750 to €3,130
- Other debts +€69,174
up €69,174 (+34.8%), from €198,889 to €268,062
- Profit (loss) carried forward +€17,654
up €17,654 (+7.6%), from -€232,563 to -€214,909
- Gross operating margin +€38,731
up €38,731, from -€1,331 to €37,399
- Other operating charges -€2,148
down €2,148 (-68.5%), from €3,137 to €990
- Financial charges +€757
up €757 (+27.3%), from €2,777 to €3,534
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 | €74,212 | €87,664 | +€13,452 | +18.1% |
| Fixed assets | 21/28 | €48,917 | €33,867 | -€15,049 | -30.8% |
| Tangible fixed assets | 22/27 | €48,805 | €33,755 | -€15,049 | -30.8% |
| Land and buildings | 22 | €48,805 | €33,755 | -€15,049 | -30.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €25,295 | €53,797 | +€28,502 | +113% |
| Amounts receivable within one year | 40/41 | €25,153 | €52,394 | +€27,242 | +108% |
| Trade receivables | 40 | €24,475 | €51,557 | +€27,081 | +111% |
| Other amounts receivable | 41 | €677 | €838 | +€160 | +23.7% |
| Cash at bank and in hand | 54/58 | €142 | - | -€142 | |
| Deferred charges and accrued income | 490/1 | - | €1,402 | +€1,402 | |
| Total equity and liabilities | 10/49 | €74,212 | €87,664 | +€13,452 | +18.1% |
| Equity | 10/15 | -€203,963 | -€186,309 | +€17,654 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,563 | -€214,909 | +€17,654 | +7.6% |
| Amounts payable | 17/49 | €278,174 | €273,972 | -€4,202 | -1.5% |
| Amounts payable within one year | 42/48 | €278,174 | €273,972 | -€4,202 | -1.5% |
| Financial debts | 43 | - | €254 | +€254 | |
| Credit institutions | 430/8 | - | €254 | +€254 | |
| Trade debts | 44 | €76,750 | €3,130 | -€73,620 | -95.9% |
| Suppliers | 440/4 | €76,750 | €3,130 | -€73,620 | -95.9% |
| Taxes, remuneration and social security | 45 | €2,536 | €2,526 | -€10 | -0.4% |
| Taxes | 450/3 | €2,536 | €2,526 | -€10 | -0.4% |
| Other amounts payable | 47/48 | €198,889 | €268,062 | +€69,174 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,049 | €15,049 | = | 0.0% |
| Other operating charges | 640/8 | €3,137 | €990 | -€2,148 | -68.5% |
| Gross operating margin | 9900 | -€1,331 | €37,399 | +€38,731 | |
| Operating profit (loss) | 9901 | -€19,518 | €21,360 | +€40,878 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -92.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -92.7% |
| Financial charges | 65/66B | €2,777 | €3,534 | +€757 | +27.3% |
| Recurring financial charges | 65 | €2,777 | €3,534 | +€757 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,292 | €17,826 | +€40,118 | |
| Income taxes | 67/77 | €182 | €172 | -€10 | -5.3% |
| Profit (loss) for the period | 9904 | -€22,473 | €17,654 | +€40,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,473 | €17,654 | +€40,127 |
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 23 October 2026 via checked.be.