CRISAFISH: 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.
CRISAFISH
Largest movements
- Tangible fixed assets -€7,357
down €7,357 (-25.3%), from €29,124 to €21,766
of which Furniture and vehicles: -€5,577
- Stocks and contracts +€5,912
up €5,912 (+27.0%), from €21,860 to €27,772
- Receivables within one year +€4,364
up €4,364 (+571.9%), from €763 to €5,128
of which Trade receivables: +€4,335
- Deferred charges and accrued income +€2,601
up €2,601, from €0 to €2,601
- Cash -€1,213
down €1,213 (-11.2%), from €10,866 to €9,653
mainly Other debts (-€10,624) and Stocks and contracts (-€5,912)
- Other debts -€10,624
down €10,624 (-19.6%), from €54,263 to €43,639
- Current portion of long-term debt +€8,306
up €8,306 (+2373.1%), from €350 to €8,656
- Trade debts +€3,163
up €3,163 (+129.3%), from €2,447 to €5,610
- Profit (loss) carried forward +€1,748
up €1,748, from -€1,710 to €37
- Tax, wage and social debts +€1,235
up €1,235 (+20.8%), from €5,928 to €7,164
- Other operating charges -€1,829
down €1,829 (-74.4%), from €2,460 to €631
- Depreciation +€1,577
up €1,577 (+18.2%), from €8,675 to €10,252
- Gross operating margin -€1,407
down €1,407 (-8.9%), from €15,892 to €14,485
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 | €64,277 | €68,106 | +€3,829 | +6.0% |
| Formation expenses | 20 | €1,665 | €1,186 | -€478 | -28.7% |
| Fixed assets | 21/28 | €29,124 | €21,766 | -€7,357 | -25.3% |
| Tangible fixed assets | 22/27 | €29,124 | €21,766 | -€7,357 | -25.3% |
| Plant, machinery and equipment | 23 | €3,303 | €1,523 | -€1,780 | -53.9% |
| Furniture and vehicles | 24 | €25,821 | €20,243 | -€5,577 | -21.6% |
| Current assets | 29/58 | €33,489 | €45,153 | +€11,664 | +34.8% |
| Stocks and contracts in progress | 3 | €21,860 | €27,772 | +€5,912 | +27.0% |
| Stocks | 30/36 | €21,860 | €27,772 | +€5,912 | +27.0% |
| Amounts receivable within one year | 40/41 | €763 | €5,128 | +€4,364 | +571.9% |
| Trade receivables | 40 | €758 | €5,093 | +€4,335 | +571.8% |
| Other amounts receivable | 41 | €5 | €35 | +€30 | +591.4% |
| Cash at bank and in hand | 54/58 | €10,866 | €9,653 | -€1,213 | -11.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,601 | +€2,601 | |
| Total equity and liabilities | 10/49 | €64,277 | €68,106 | +€3,829 | +6.0% |
| Equity | 10/15 | €1,290 | €3,037 | +€1,748 | +135.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,710 | €37 | +€1,748 | |
| Amounts payable | 17/49 | €62,988 | €65,069 | +€2,081 | +3.3% |
| Amounts payable within one year | 42/48 | €62,988 | €65,069 | +€2,081 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €350 | €8,656 | +€8,306 | +2373.1% |
| Trade debts | 44 | €2,447 | €5,610 | +€3,163 | +129.3% |
| Suppliers | 440/4 | €2,447 | €5,610 | +€3,163 | +129.3% |
| Taxes, remuneration and social security | 45 | €5,928 | €7,164 | +€1,235 | +20.8% |
| Taxes | 450/3 | €5,928 | €7,164 | +€1,235 | +20.8% |
| Other amounts payable | 47/48 | €54,263 | €43,639 | -€10,624 | -19.6% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,675 | €10,252 | +€1,577 | +18.2% |
| Other operating charges | 640/8 | €2,460 | €631 | -€1,829 | -74.4% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €15,892 | €14,485 | -€1,407 | -8.9% |
| Operating profit (loss) | 9901 | €4,757 | €3,602 | -€1,154 | -24.3% |
| Financial income | 75/76B | €20 | €24 | +€4 | +18.9% |
| Recurring financial income | 75 | €20 | €24 | +€4 | +18.9% |
| Financial charges | 65/66B | €968 | €1,113 | +€145 | +15.0% |
| Recurring financial charges | 65 | €968 | €1,113 | +€145 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €3,808 | €2,512 | -€1,296 | -34.0% |
| Income taxes | 67/77 | €680 | €764 | +€84 | +12.4% |
| Profit (loss) for the period | 9904 | €3,128 | €1,748 | -€1,380 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,128 | €1,748 | -€1,380 | -44.1% |
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 29 September 2026 via checked.be.