Crisan: 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.
What changed
Crisan
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,601
2024 · -€36,128+€43,729
Equity
€967,083
2024 · €959,482+€7,601
Cash
€32,030
2024 · €17,128+€14,902
Balance sheet total
€2.1m
2024 · €2.2m-€43,828
Largest movements
Assets
- Tangible fixed assets -€58,431
down €58,431 (-4.9%), from €1.2m to €1.1m
of which Land and buildings: -€57,828
Equity and liabilities
- Profit (loss) carried forward +€52,407
up €52,407 (+33.1%), from €158,385 to €210,792
- Reserves -€44,806
down €44,806 (-15.6%), from €288,106 to €243,301
of which Tax-exempt reserves: -€44,806
Income statement
- Gross operating margin +€28,467
up €28,467 (+74.1%), from €38,393 to €66,859
- Other operating charges -€4,578
down €4,578 (-36.0%), from €12,703 to €8,126
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.
Result 2024
-€36,128
Gross operating margin
+€28,467
Depreciation
-€632
Other operating charges
+€4,578
Financial income
-€168
Financial charges
+€27
Taxes
+€277
Deferred taxes and other
+€11,181
Result 2025
€7,601
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.
From operations
+€31,734
Investment
-€4,233
Financing
-€12,599
Cash 2024
€17,128
From operations (derived)
+€31,734
Net result for the year
+€7,601
Depreciation
+€62,663
Smaller working-capital items
+€124
Deferred charges and accrued income
+€233
Provisions
-€17,284
Trade debts
-€1,802
Other debts
-€20,141
Accrued charges and deferred income
+€340
Investment (derived)
-€4,233
Investment in fixed assets (net)
-€4,233
Financing
-€12,599
Debts after one year
-€12,839
Current portion of long-term debt
+€240
Cash 2025
€32,030
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,162,992 | €2,119,164 | -€43,828 | -2.0% |
| Fixed assets | 21/28 | €2,143,928 | €2,085,497 | -€58,431 | -2.7% |
| Tangible fixed assets | 22/27 | €1,195,814 | €1,137,383 | -€58,431 | -4.9% |
| Land and buildings | 22 | €1,194,125 | €1,136,297 | -€57,828 | -4.8% |
| Plant, machinery and equipment | 23 | €1,271 | €735 | -€536 | -42.1% |
| Furniture and vehicles | 24 | €419 | €351 | -€67 | -16.1% |
| Financial fixed assets | 28 | €948,114 | €948,114 | = | 0.0% |
| Current assets | 29/58 | €19,064 | €33,666 | +€14,603 | +76.6% |
| Amounts receivable within one year | 40/41 | €353 | €287 | -€66 | -18.7% |
| Trade receivables | 40 | €100 | - | -€100 | |
| Other amounts receivable | 41 | €253 | €287 | +€34 | +13.5% |
| Cash at bank and in hand | 54/58 | €17,128 | €32,030 | +€14,902 | +87.0% |
| Deferred charges and accrued income | 490/1 | €1,583 | €1,349 | -€233 | -14.7% |
| Total equity and liabilities | 10/49 | €2,162,992 | €2,119,164 | -€43,828 | -2.0% |
| Equity | 10/15 | €959,482 | €967,083 | +€7,601 | +0.8% |
| Contributions | 10/11 | €512,990 | €512,990 | = | 0.0% |
| Reserves | 13 | €288,106 | €243,301 | -€44,806 | -15.6% |
| Tax-exempt reserves | 132 | €163,906 | €119,100 | -€44,806 | -27.3% |
| Distributable reserves | 133 | €124,201 | €124,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,385 | €210,792 | +€52,407 | +33.1% |
| Provisions and deferred taxes | 16 | €67,615 | €50,331 | -€17,284 | -25.6% |
| Deferred taxes | 168 | €67,615 | €50,331 | -€17,284 | -25.6% |
| Amounts payable | 17/49 | €1,135,895 | €1,101,750 | -€34,145 | -3.0% |
| Amounts payable after more than one year | 17 | €16,194 | €3,355 | -€12,839 | -79.3% |
| Financial debts | 170/4 | €16,194 | €3,355 | -€12,839 | -79.3% |
| Amounts payable within one year | 42/48 | €1,119,598 | €1,097,953 | -€21,646 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €15,783 | €16,023 | +€240 | +1.5% |
| Trade debts | 44 | €6,781 | €4,979 | -€1,802 | -26.6% |
| Suppliers | 440/4 | €6,781 | €4,979 | -€1,802 | -26.6% |
| Taxes, remuneration and social security | 45 | €285 | €343 | +€58 | +20.3% |
| Taxes | 450/3 | €285 | €343 | +€58 | +20.3% |
| Other amounts payable | 47/48 | €1,096,749 | €1,076,607 | -€20,141 | -1.8% |
| Accrued charges and deferred income | 492/3 | €102 | €442 | +€340 | +331.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,031 | €62,663 | +€632 | +1.0% |
| Other operating charges | 640/8 | €12,703 | €8,126 | -€4,578 | -36.0% |
| Gross operating margin | 9900 | €38,393 | €66,859 | +€28,467 | +74.1% |
| Operating profit (loss) | 9901 | -€36,342 | -€3,930 | +€32,412 | +89.2% |
| Financial income | 75/76B | €201 | €33 | -€168 | -83.6% |
| Recurring financial income | 75 | €201 | €33 | -€168 | -83.6% |
| Financial charges | 65/66B | €5,746 | €5,719 | -€27 | -0.5% |
| Recurring financial charges | 65 | €5,746 | €5,719 | -€27 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€41,886 | -€9,615 | +€32,271 | +77.0% |
| Transfer from deferred taxes | 780 | €6,103 | €17,284 | +€11,181 | +183.2% |
| Income taxes | 67/77 | €345 | €68 | -€277 | -80.4% |
| Profit (loss) for the period | 9904 | -€36,128 | €7,601 | +€43,729 | |
| Transfer from tax-exempt reserves | 789 | €11,263 | €44,806 | +€33,543 | +297.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,865 | €52,407 | +€77,272 |
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 11 October 2026 via checked.be.