CRISMOBEL: 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.
What changed
CRISMOBEL
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.7m
2024 · €8.5m-€4.8m
Equity
€52.8m
2024 · €50.6m+€2.2m
Cash
€682,368
2024 · €808,207-€125,839
Balance sheet total
€58.0m
2024 · €53.8m+€4.2m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+50.7%), from €3.9m to €5.9m
of which Other amounts receivable: +€2.0m
- Current investments +€1.7m
up €1.7m (+7.8%), from €21.8m to €23.5m
- Financial fixed assets +€1.4m
up €1.4m (+5.8%), from €23.4m to €24.7m
- Receivables after one year -€665,000
down €665,000 (-17.4%), from €3.8m to €3.2m
Equity and liabilities
- Reserves +€2.1m
up €2.1m (+4.2%), from €50.0m to €52.2m
of which Distributable reserves: +€1.7m
- Other debts +€2.0m
up €2.0m (+64.4%), from €3.1m to €5.1m
Income statement
- Financial income -€4.5m
down €4.5m (-52.3%), from €8.7m to €4.1m
of which Non-recurring financial income: -€4.5m
- Financial charges +€259,731
up €259,731 (+95.6%), from €271,554 to €531,285
- Turnover +€37,355
up €37,355 (+6.4%), from €586,020 to €623,375
- Taxes -€28,376
down €28,376 (-7.7%), from €366,160 to €337,784
of which Taxes: -€51,726
- Other operating income -€17,749
down €17,749 (-86.4%), from €20,550 to €2,801
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.
Result 2024
€8.5m
Turnover
+€37,355
Other operating income
-€17,749
Services and other goods
-€2,969
Depreciation
-€415
Other operating charges
-€681
Other operating items
-€47,568
Financial income
-€4.5m
Financial charges
-€259,731
Taxes
+€28,376
Result 2025
€3.7m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4.4m
Investment
-€3.1m
Financing
-€1.5m
Cash 2024
€808,207
From operations (derived)
+€4.4m
Net result for the year
+€3.7m
Depreciation
+€29,900
Receivables after one year
+€665,000
Receivables within one year
-€2.0m
Deferred charges and accrued income
-€20,910
Trade debts
+€16,987
Tax, wage and social debts
+€2,275
Other debts
+€2.0m
Accrued charges and deferred income
+€48,898
Investment (derived)
-€3.1m
Investment in fixed assets (net)
-€1.4m
Current investments
-€1.7m
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€682,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,806,192 | €58,047,311 | +€4.2m | +7.9% |
| Fixed assets | 21/28 | €23,468,317 | €24,789,571 | +€1.3m | +5.6% |
| Tangible fixed assets | 22/27 | €77,687 | €48,941 | -€28,746 | -37.0% |
| Plant, machinery and equipment | 23 | €2,869 | €2,206 | -€663 | -23.1% |
| Furniture and vehicles | 24 | €74,817 | €46,735 | -€28,083 | -37.5% |
| Financial fixed assets | 28 | €23,390,630 | €24,740,630 | +€1.4m | +5.8% |
| Affiliated companies | 280/1 | €23,390,630 | €24,740,630 | +€1.4m | +5.8% |
| Participating interests | 280 | €23,390,630 | €24,740,630 | +€1.4m | +5.8% |
| Current assets | 29/58 | €30,337,875 | €33,257,740 | +€2.9m | +9.6% |
| Amounts receivable after more than one year | 29 | €3,815,000 | €3,150,000 | -€665,000 | -17.4% |
| Other amounts receivable | 291 | €3,815,000 | €3,150,000 | -€665,000 | -17.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,900,419 | €5,879,833 | +€2.0m | +50.7% |
| Trade receivables | 40 | €129,188 | €133,571 | +€4,383 | +3.4% |
| Other amounts receivable | 41 | €3,771,231 | €5,746,262 | +€2.0m | +52.4% |
| Current investments | 50/53 | €21,801,462 | €23,511,842 | +€1.7m | +7.8% |
| Other investments | 51/53 | €21,801,462 | €23,511,842 | +€1.7m | +7.8% |
| Cash at bank and in hand | 54/58 | €808,207 | €682,368 | -€125,839 | -15.6% |
| Deferred charges and accrued income | 490/1 | €12,787 | €33,697 | +€20,910 | +164% |
| Total equity and liabilities | 10/49 | €53,806,192 | €58,047,311 | +€4.2m | +7.9% |
| Equity | 10/15 | €50,634,324 | €52,819,581 | +€2.2m | +4.3% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €50,045,800 | €52,166,800 | +€2.1m | +4.2% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €842,000 | +€421,000 | +100% |
| Distributable reserves | 133 | €49,600,000 | €51,300,000 | +€1.7m | +3.4% |
| Profit (loss) carried forward | 14 | €340,524 | €404,781 | +€64,256 | +18.9% |
| Amounts payable | 17/49 | €3,171,868 | €5,227,731 | +€2.1m | +64.8% |
| Amounts payable within one year | 42/48 | €3,133,716 | €5,140,681 | +€2.0m | +64.0% |
| Trade debts | 44 | €18,039 | €35,026 | +€16,987 | +94.2% |
| Suppliers | 440/4 | €18,039 | €35,026 | +€16,987 | +94.2% |
| Taxes, remuneration and social security | 45 | €30,609 | €32,884 | +€2,275 | +7.4% |
| Taxes | 450/3 | €30,609 | €32,884 | +€2,275 | +7.4% |
| Other amounts payable | 47/48 | €3,085,069 | €5,072,771 | +€2.0m | +64.4% |
| Accrued charges and deferred income | 492/3 | €38,152 | €87,050 | +€48,898 | +128% |
| Operating income | 70/76A | €654,137 | €626,176 | -€27,961 | -4.3% |
| Turnover | 70 | €586,020 | €623,375 | +€37,355 | +6.4% |
| Other operating income | 74 | €20,550 | €2,801 | -€17,749 | -86.4% |
| Non-recurring operating income | 76A | €47,568 | €0 | -€47,568 | -100% |
| Operating charges | 60/66A | €202,776 | €206,841 | +€4,065 | +2.0% |
| Services and other goods | 61 | €171,365 | €174,334 | +€2,969 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,485 | €29,900 | +€415 | +1.4% |
| Other operating charges | 640/8 | €1,925 | €2,606 | +€681 | +35.4% |
| Operating profit (loss) | 9901 | €451,361 | €419,334 | -€32,027 | -7.1% |
| Financial income | 75/76B | €8,674,735 | €4,134,991 | -€4.5m | -52.3% |
| Recurring financial income | 75 | €4,202,005 | €4,134,991 | -€67,014 | -1.6% |
| Income from financial fixed assets | 750 | €2,801,495 | €2,795,400 | -€6,095 | -0.2% |
| Income from current assets | 751 | €818,142 | €971,412 | +€153,270 | +18.7% |
| Other financial income | 752/9 | €582,368 | €368,178 | -€214,189 | -36.8% |
| Non-recurring financial income | 76B | €4,472,730 | €0 | -€4.5m | -100% |
| Financial charges | 65/66B | €271,554 | €531,285 | +€259,731 | +95.6% |
| Recurring financial charges | 65 | €271,554 | €531,285 | +€259,731 | +95.6% |
| Debt charges | 650 | €38,242 | €102,163 | +€63,921 | +167% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€334,092 | €51,743 | +€385,835 | |
| Other financial charges | 652/9 | €567,404 | €377,379 | -€190,025 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €8,854,541 | €4,023,040 | -€4.8m | -54.6% |
| Income taxes | 67/77 | €366,160 | €337,784 | -€28,376 | -7.7% |
| Taxes | 670/3 | €389,510 | €337,784 | -€51,726 | -13.3% |
| Tax adjustments and reversals of tax provisions | 77 | €23,350 | €0 | -€23,350 | -100% |
| Profit (loss) for the period | 9904 | €8,488,382 | €3,685,256 | -€4.8m | -56.6% |
| Transfer to tax-exempt reserves | 689 | €421,000 | €421,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,067,382 | €3,264,256 | -€4.8m | -59.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.