CRISCA: 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.
CRISCA
Largest movements
- Receivables within one year +€6,556
up €6,556 (+76.8%), from €8,531 to €15,087
of which Trade receivables: +€6,393
- Stocks and contracts +€4,990
up €4,990 (+16.6%), from €30,003 to €34,993
- Tangible fixed assets -€3,022
down €3,022 (-25.3%), from €11,925 to €8,903
- Cash -€1,103
down €1,103 (-34.9%), from €3,160 to €2,058
mainly Receivables within one year (-€6,556) and Stocks and contracts (-€4,990)
- Trade debts +€6,441
up €6,441 (+19.1%), from €33,767 to €40,208
- Profit (loss) carried forward +€4,901
up €4,901 (+3.3%), from -€149,134 to -€144,234
- Tax, wage and social debts -€4,068
down €4,068 (-47.4%), from €8,582 to €4,515
of which Taxes: -€4,747
- Gross operating margin +€10,542
up €10,542 (+216.3%), from €4,874 to €15,416
- Depreciation -€1,424
down €1,424 (-32.0%), from €4,446 to €3,022
- Financial charges +€644
up €644 (+10.8%), from €5,947 to €6,591
- Other operating charges +€323
up €323 (+54.8%), from €589 to €912
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 | €53,710 | €61,131 | +€7,421 | +13.8% |
| Fixed assets | 21/28 | €12,015 | €8,993 | -€3,022 | -25.2% |
| Tangible fixed assets | 22/27 | €11,925 | €8,903 | -€3,022 | -25.3% |
| Plant, machinery and equipment | 23 | €11,925 | €8,903 | -€3,022 | -25.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €41,695 | €52,138 | +€10,443 | +25.0% |
| Stocks and contracts in progress | 3 | €30,003 | €34,993 | +€4,990 | +16.6% |
| Stocks | 30/36 | €30,003 | €34,993 | +€4,990 | +16.6% |
| Amounts receivable within one year | 40/41 | €8,531 | €15,087 | +€6,556 | +76.8% |
| Trade receivables | 40 | €3,169 | €9,562 | +€6,393 | +201.8% |
| Other amounts receivable | 41 | €5,363 | €5,525 | +€162 | +3.0% |
| Cash at bank and in hand | 54/58 | €3,160 | €2,058 | -€1,103 | -34.9% |
| Total equity and liabilities | 10/49 | €53,710 | €61,131 | +€7,421 | +13.8% |
| Equity | 10/15 | -€74,854 | -€69,953 | +€4,901 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,689 | €55,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,130 | €18,130 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,130 | €18,130 | = | 0.0% |
| Distributable reserves | 133 | €37,559 | €37,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,134 | -€144,234 | +€4,901 | +3.3% |
| Amounts payable | 17/49 | €128,564 | €131,084 | +€2,520 | +2.0% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,564 | €91,084 | +€2,520 | +2.8% |
| Financial debts | 43 | €1,529 | €1,530 | +€0 | 0.0% |
| Credit institutions | 430/8 | €1,529 | €1,530 | +€0 | 0.0% |
| Trade debts | 44 | €33,767 | €40,208 | +€6,441 | +19.1% |
| Suppliers | 440/4 | €33,767 | €40,208 | +€6,441 | +19.1% |
| Taxes, remuneration and social security | 45 | €8,582 | €4,515 | -€4,068 | -47.4% |
| Taxes | 450/3 | €8,582 | €3,835 | -€4,747 | -55.3% |
| Remuneration and social security | 454/9 | - | €679 | +€679 | |
| Other amounts payable | 47/48 | €44,685 | €44,831 | +€147 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,446 | €3,022 | -€1,424 | -32.0% |
| Other operating charges | 640/8 | €589 | €912 | +€323 | +54.8% |
| Gross operating margin | 9900 | €4,874 | €15,416 | +€10,542 | +216.3% |
| Operating profit (loss) | 9901 | -€161 | €11,482 | +€11,643 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €5,947 | €6,591 | +€644 | +10.8% |
| Recurring financial charges | 65 | €5,947 | €6,591 | +€644 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,108 | €4,901 | +€11,009 | |
| Profit (loss) for the period | 9904 | -€6,108 | €4,901 | +€11,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,108 | €4,901 | +€11,009 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.