CRISANTEMI: 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.
CRISANTEMI
Largest movements
- Cash -€60,376
down €60,376 (-83.1%), from €72,624 to €12,248
mainly Net result for the year (-€52,032) and Other debts (-€43,588)
- Tangible fixed assets -€46,557
down €46,557 (-9.1%), from €511,783 to €465,226
- Receivables within one year +€9,306
up €9,306, from €0 to €9,306
of which Trade receivables: +€9,306
- Profit (loss) carried forward -€52,032
down €52,032 (-8.5%), from -€613,840 to -€665,872
- Other debts -€43,588
down €43,588 (-9.1%), from €479,352 to €435,765
- Trade debts +€8,573
up €8,573 (+239.8%), from €3,575 to €12,148
- Tax, wage and social debts -€8,403
down €8,403 (-80.9%), from €10,387 to €1,984
- Gross operating margin -€56,113
down €56,113, from €52,172 to -€3,941
- Depreciation -€994
down €994 (-2.1%), from €47,552 to €46,557
- Other operating charges -€586
down €586 (-28.1%), from €2,085 to €1,499
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 | €584,474 | €489,025 | -€95,450 | -16.3% |
| Fixed assets | 21/28 | €511,783 | €465,226 | -€46,557 | -9.1% |
| Tangible fixed assets | 22/27 | €511,783 | €465,226 | -€46,557 | -9.1% |
| Land and buildings | 22 | €108,105 | €88,065 | -€20,040 | -18.5% |
| Plant, machinery and equipment | 23 | €9,279 | €5,962 | -€3,317 | -35.7% |
| Other tangible fixed assets | 26 | €394,400 | €371,200 | -€23,200 | -5.9% |
| Current assets | 29/58 | €72,691 | €23,798 | -€48,893 | -67.3% |
| Amounts receivable within one year | 40/41 | €0 | €9,306 | +€9,306 | |
| Trade receivables | 40 | €0 | €9,306 | +€9,306 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €72,624 | €12,248 | -€60,376 | -83.1% |
| Deferred charges and accrued income | 490/1 | €66 | €2,244 | +€2,178 | +3278.4% |
| Total equity and liabilities | 10/49 | €584,474 | €489,025 | -€95,450 | -16.3% |
| Equity | 10/15 | €91,160 | €39,128 | -€52,032 | -57.1% |
| Contributions | 10/11 | €705,000 | €705,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€613,840 | -€665,872 | -€52,032 | -8.5% |
| Amounts payable | 17/49 | €493,314 | €449,896 | -€43,418 | -8.8% |
| Amounts payable within one year | 42/48 | €493,314 | €449,896 | -€43,418 | -8.8% |
| Trade debts | 44 | €3,575 | €12,148 | +€8,573 | +239.8% |
| Suppliers | 440/4 | €3,575 | €12,148 | +€8,573 | +239.8% |
| Taxes, remuneration and social security | 45 | €10,387 | €1,984 | -€8,403 | -80.9% |
| Taxes | 450/3 | €10,387 | €1,984 | -€8,403 | -80.9% |
| Other amounts payable | 47/48 | €479,352 | €435,765 | -€43,588 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,552 | €46,557 | -€994 | -2.1% |
| Other operating charges | 640/8 | €2,085 | €1,499 | -€586 | -28.1% |
| Gross operating margin | 9900 | €52,172 | -€3,941 | -€56,113 | |
| Operating profit (loss) | 9901 | €2,535 | -€51,998 | -€54,532 | |
| Financial income | 75/76B | €203 | €1 | -€202 | -99.7% |
| Recurring financial income | 75 | €203 | €1 | -€202 | -99.7% |
| Financial charges | 65/66B | €232 | €35 | -€197 | -84.9% |
| Recurring financial charges | 65 | €29 | €35 | +€6 | +22.6% |
| Non-recurring financial charges | 66B | €203 | €0 | -€203 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,506 | -€52,032 | -€54,538 | |
| Profit (loss) for the period | 9904 | €2,506 | -€52,032 | -€54,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,506 | -€52,032 | -€54,538 |
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 5 October 2026 via checked.be.