CRISAZ: 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.
CRISAZ
Largest movements
- Cash +€21,416
up €21,416 (+92.7%), from €23,102 to €44,518
mainly Net result for the year (+€32,640) and Tax, wage and social debts (+€13,931)
- Profit (loss) carried forward +€32,640
up €32,640 (+16.7%), from €195,831 to €228,471
- Other debts -€23,447
down €23,447 (-42.4%), from €55,356 to €31,909
- Tax, wage and social debts +€13,931
up €13,931 (+21.3%), from €65,278 to €79,209
of which Taxes: +€13,406
- Gross operating margin -€14,269
down €14,269 (-16.5%), from €86,337 to €72,068
- Taxes -€11,232
down €11,232 (-36.8%), from €30,521 to €19,289
- Financial charges -€2,298
down €2,298 (-25.5%), from €9,017 to €6,719
- Other operating charges -€2,034
down €2,034 (-50.6%), from €4,024 to €1,989
- Staff costs +€1,447
up €1,447 (+16.7%), from €8,658 to €10,105
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €651,881 | €675,332 | +€23,451 | +3.6% |
| Fixed assets | 21/28 | €472,449 | €473,123 | +€675 | +0.1% |
| Tangible fixed assets | 22/27 | €1,821 | €496 | -€1,325 | -72.8% |
| Furniture and vehicles | 24 | €1,821 | €496 | -€1,325 | -72.8% |
| Financial fixed assets | 28 | €470,628 | €472,628 | +€2,000 | +0.4% |
| Current assets | 29/58 | €179,432 | €202,209 | +€22,777 | +12.7% |
| Amounts receivable within one year | 40/41 | €154,796 | €156,316 | +€1,520 | +1.0% |
| Trade receivables | 40 | €55,302 | €50,796 | -€4,506 | -8.1% |
| Other amounts receivable | 41 | €99,494 | €105,520 | +€6,026 | +6.1% |
| Cash at bank and in hand | 54/58 | €23,102 | €44,518 | +€21,416 | +92.7% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,375 | -€159 | -10.4% |
| Total equity and liabilities | 10/49 | €651,881 | €675,332 | +€23,451 | +3.6% |
| Equity | 10/15 | €528,831 | €561,471 | +€32,640 | +6.2% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,831 | €228,471 | +€32,640 | +16.7% |
| Amounts payable | 17/49 | €123,050 | €113,861 | -€9,189 | -7.5% |
| Amounts payable within one year | 42/48 | €123,050 | €113,861 | -€9,189 | -7.5% |
| Trade debts | 44 | €2,416 | €2,743 | +€327 | +13.6% |
| Suppliers | 440/4 | €2,416 | €2,743 | +€327 | +13.6% |
| Taxes, remuneration and social security | 45 | €65,278 | €79,209 | +€13,931 | +21.3% |
| Taxes | 450/3 | €64,871 | €78,278 | +€13,406 | +20.7% |
| Remuneration and social security | 454/9 | €407 | €931 | +€524 | +128.8% |
| Other amounts payable | 47/48 | €55,356 | €31,909 | -€23,447 | -42.4% |
| Remuneration, social security and pensions | 62 | €8,658 | €10,105 | +€1,447 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,325 | -€43 | -3.2% |
| Other operating charges | 640/8 | €4,024 | €1,989 | -€2,034 | -50.6% |
| Gross operating margin | 9900 | €86,337 | €72,068 | -€14,269 | -16.5% |
| Operating profit (loss) | 9901 | €72,287 | €58,649 | -€13,639 | -18.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,017 | €6,719 | -€2,298 | -25.5% |
| Recurring financial charges | 65 | €9,017 | €6,719 | -€2,298 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €63,270 | €51,930 | -€11,340 | -17.9% |
| Income taxes | 67/77 | €30,521 | €19,289 | -€11,232 | -36.8% |
| Profit (loss) for the period | 9904 | €32,749 | €32,640 | -€109 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,749 | €32,640 | -€109 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.