CRISCAT: 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.
CRISCAT
Largest movements
- Cash -€33,691
down €33,691 (-87.3%), from €38,614 to €4,923
mainly Trade debts (-€20,458) and Contributions, distributions and other (-€8,607)
- Receivables within one year +€6,228
up €6,228 (+13.6%), from €45,681 to €51,909
of which Other amounts receivable: +€13,464
- Trade debts -€20,458
down €20,458 (-84.9%), from €24,098 to €3,640
of which Suppliers: -€16,943
- Other debts +€14,260
new in 2025: €14,260
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Tax, wage and social debts -€6,047
down €6,047 (-89.6%), from €6,748 to €701
- Short-term financial debts -€2,633
down €2,633 (-60.8%), from €4,332 to €1,699
- Purchases and services +€33,882
up €33,882 (+254%), from €13,332 to €47,214
- Turnover +€10,306
up €10,306 (+34.0%), from €30,339 to €40,645
- Gross operating margin +€6,323
up €6,323 (+69.4%), from -€9,104 to -€2,781
- Other operating charges +€467
up €467 (+2,541%), from €18 to €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.
Derived cash bridge
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 | €84,295 | €56,832 | -€27,463 | -32.6% |
| Current assets | 29/58 | €84,295 | €56,832 | -€27,463 | -32.6% |
| Amounts receivable within one year | 40/41 | €45,681 | €51,909 | +€6,228 | +13.6% |
| Trade receivables | 40 | €16,849 | €9,613 | -€7,236 | -42.9% |
| Other amounts receivable | 41 | €28,833 | €42,297 | +€13,464 | +46.7% |
| Cash at bank and in hand | 54/58 | €38,614 | €4,923 | -€33,691 | -87.3% |
| Total equity and liabilities | 10/49 | €84,295 | €56,832 | -€27,463 | -32.6% |
| Equity | 10/15 | €49,116 | €36,531 | -€12,585 | -25.6% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €34,856 | €36,531 | +€1,675 | +4.8% |
| Amounts payable | 17/49 | €35,179 | €20,300 | -€14,879 | -42.3% |
| Amounts payable within one year | 42/48 | €35,179 | €20,300 | -€14,879 | -42.3% |
| Financial debts | 43 | €4,332 | €1,699 | -€2,633 | -60.8% |
| Credit institutions | 430/8 | €4,332 | €1,699 | -€2,633 | -60.8% |
| Trade debts | 44 | €24,098 | €3,640 | -€20,458 | -84.9% |
| Suppliers | 440/4 | €20,582 | €3,640 | -€16,943 | -82.3% |
| Bills of exchange payable | 441 | €3,516 | - | -€3,516 | |
| Taxes, remuneration and social security | 45 | €6,748 | €701 | -€6,047 | -89.6% |
| Taxes | 450/3 | €6,748 | €701 | -€6,047 | -89.6% |
| Other amounts payable | 47/48 | - | €14,260 | +€14,260 | |
| Turnover | 70 | €30,339 | €40,645 | +€10,306 | +34.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,332 | €47,214 | +€33,882 | +254% |
| Other operating charges | 640/8 | €18 | €485 | +€467 | +2,541% |
| Gross operating margin | 9900 | -€9,104 | -€2,781 | +€6,323 | +69.4% |
| Operating profit (loss) | 9901 | -€9,123 | -€3,267 | +€5,856 | +64.2% |
| Financial charges | 65/66B | €877 | €711 | -€166 | -18.9% |
| Recurring financial charges | 65 | €877 | €711 | -€166 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,000 | -€3,978 | +€6,022 | +60.2% |
| Profit (loss) for the period | 9904 | -€10,000 | -€3,978 | +€6,022 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,000 | -€3,978 | +€6,022 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.