CRISMAX: 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.
CRISMAX
Largest movements
- Cash +€13,207
up €13,207 (+26.1%), from €50,604 to €63,811
mainly Net result for the year (+€32,723) and Depreciation (+€10,890)
- Tangible fixed assets +€5,374
up €5,374 (+20.9%), from €25,657 to €31,031
of which Furniture and vehicles: +€15,258
- Receivables within one year -€5,329
down €5,329 (-18.7%), from €28,560 to €23,231
of which Trade receivables: -€5,133
- Profit (loss) carried forward +€32,723
up €32,723 (+59.7%), from €54,772 to €87,495
- Tax, wage and social debts -€12,308
down €12,308 (-60.0%), from €20,501 to €8,193
of which Remuneration and social security: -€6,800
- Debts after one year -€5,667
down €5,667 (-30.8%), from €18,375 to €12,708
- Trade debts -€1,555
down €1,555 (-95.6%), from €1,626 to €71
- Gross operating margin -€32,463
down €32,463 (-37.7%), from €86,213 to €53,750
- Taxes -€5,337
down €5,337 (-39.0%), from €13,702 to €8,365
- Depreciation -€2,525
down €2,525 (-18.8%), from €13,415 to €10,890
- Financial charges -€1,427
down €1,427 (-48.5%), from €2,940 to €1,513
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 | €104,821 | €118,709 | +€13,888 | +13.2% |
| Fixed assets | 21/28 | €25,657 | €31,031 | +€5,374 | +20.9% |
| Tangible fixed assets | 22/27 | €25,657 | €31,031 | +€5,374 | +20.9% |
| Plant, machinery and equipment | 23 | €3,083 | €1,574 | -€1,509 | -48.9% |
| Furniture and vehicles | 24 | €515 | €15,773 | +€15,258 | +2,963% |
| Leasing and similar rights | 25 | €22,059 | €13,684 | -€8,375 | -38.0% |
| Current assets | 29/58 | €79,164 | €87,678 | +€8,514 | +10.8% |
| Amounts receivable within one year | 40/41 | €28,560 | €23,231 | -€5,329 | -18.7% |
| Trade receivables | 40 | €17,208 | €12,075 | -€5,133 | -29.8% |
| Other amounts receivable | 41 | €11,352 | €11,156 | -€196 | -1.7% |
| Cash at bank and in hand | 54/58 | €50,604 | €63,811 | +€13,207 | +26.1% |
| Deferred charges and accrued income | 490/1 | - | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €104,821 | €118,709 | +€13,888 | +13.2% |
| Equity | 10/15 | €59,772 | €92,495 | +€32,723 | +54.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,772 | €87,495 | +€32,723 | +59.7% |
| Amounts payable | 17/49 | €45,049 | €26,214 | -€18,835 | -41.8% |
| Amounts payable after more than one year | 17 | €18,375 | €12,708 | -€5,667 | -30.8% |
| Financial debts | 170/4 | €18,375 | €12,708 | -€5,667 | -30.8% |
| Amounts payable within one year | 42/48 | €26,674 | €13,506 | -€13,168 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €4,547 | €5,242 | +€695 | +15.3% |
| Trade debts | 44 | €1,626 | €71 | -€1,555 | -95.6% |
| Suppliers | 440/4 | €1,626 | €71 | -€1,555 | -95.6% |
| Taxes, remuneration and social security | 45 | €20,501 | €8,193 | -€12,308 | -60.0% |
| Taxes | 450/3 | €13,701 | €8,193 | -€5,508 | -40.2% |
| Remuneration and social security | 454/9 | €6,800 | - | -€6,800 | |
| Remuneration, social security and pensions | 62 | €383 | - | -€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,415 | €10,890 | -€2,525 | -18.8% |
| Other operating charges | 640/8 | €1,001 | €260 | -€741 | -74.0% |
| Gross operating margin | 9900 | €86,213 | €53,750 | -€32,463 | -37.7% |
| Operating profit (loss) | 9901 | €71,414 | €42,600 | -€28,814 | -40.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,940 | €1,513 | -€1,427 | -48.5% |
| Recurring financial charges | 65 | €2,940 | €1,513 | -€1,427 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €68,474 | €41,088 | -€27,386 | -40.0% |
| Income taxes | 67/77 | €13,702 | €8,365 | -€5,337 | -39.0% |
| Profit (loss) for the period | 9904 | €54,772 | €32,723 | -€22,049 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,772 | €32,723 | -€22,049 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.