Crisp: 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
Crisp
NACE 47.120, Other non-specialised retail sale
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€222,425
2024 · €233,165-€10,740
Equity
€7.7m
2024 · €18.4m-€10.8m
Cash
€3.7m
2024 · €2.2m+€1.5m
Balance sheet total
€12.9m
2024 · €20.1m-€7.3m
Largest movements
Assets
- Receivables within one year -€8.8m
down €8.8m (-50.1%), from €17.6m to €8.8m
of which Other amounts receivable: -€8.5m
- Cash +€1.5m
up €1.5m (+70.1%), from €2.2m to €3.7m
mainly Receivables within one year (+€8.8m) and Trade debts (+€4.7m)
Equity and liabilities
- Contributions -€11.0m
down €11.0m (-57.9%), from €19.0m to €8.0m
- Trade debts +€4.7m
up €4.7m (+12,983%), from €36,096 to €4.7m
- Other debts -€1.2m
down €1.2m (-74.5%), from €1.6m to €397,828
- Profit (loss) carried forward +€222,425
up €222,425 (+40.1%), from -€554,620 to -€332,195
Income statement
- Services and other goods -€4.5m
down €4.5m (-52.6%), from €8.6m to €4.1m
- Goods and materials +€2.2m
up €2.2m (+28.5%), from €7.6m to €9.7m
of which Purchases: +€3.2m
- Turnover -€1.8m
down €1.8m (-11.5%), from €15.4m to €13.7m
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
€233,165
Turnover
-€1.8m
Other operating income
-€72,408
Goods and materials
-€2.2m
Services and other goods
+€4.5m
Staff costs
+€39,357
Depreciation
-€5,759
Write-downs
-€3,450
Other operating charges
+€34,447
Other operating items
-€476,384
Financial income
-€145,981
Financial charges
+€46,231
Taxes
+€4,916
Result 2025
€222,425
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
+€12.5m
Investment
-€7,277
Financing
-€11.0m
Cash 2024
€2.2m
From operations (derived)
+€12.5m
Net result for the year
+€222,425
Depreciation
+€20,992
Receivables within one year
+€8.8m
Smaller working-capital items
-€16,779
Trade debts
+€4.7m
Other debts
-€1.2m
Investment (derived)
-€7,277
Investment in fixed assets (net)
-€7,277
Financing
-€11.0m
Short-term financial debts
-€0
Contributions, distributions and other
-€11.0m
Cash 2025
€3.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,129,013 | €12,862,747 | -€7.3m | -36.1% |
| Fixed assets | 21/28 | €305,567 | €291,852 | -€13,715 | -4.5% |
| Intangible fixed assets | 21 | €43,199 | €28,199 | -€15,000 | -34.7% |
| Tangible fixed assets | 22/27 | €21,431 | €57,716 | +€36,285 | +169% |
| Plant, machinery and equipment | 23 | €21,431 | €57,716 | +€36,285 | +169% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €240,938 | €205,938 | -€35,000 | -14.5% |
| Affiliated companies | 280/1 | €50,000 | €50,000 | = | 0.0% |
| Participating interests | 280 | €50,000 | €50,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €190,938 | €155,938 | -€35,000 | -18.3% |
| Amounts receivable and cash guarantees | 285/8 | €190,938 | €155,938 | -€35,000 | -18.3% |
| Current assets | 29/58 | €19,823,446 | €12,570,895 | -€7.3m | -36.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Raw materials and consumables | 30/31 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,566,155 | €8,765,802 | -€8.8m | -50.1% |
| Trade receivables | 40 | €551,584 | €271,489 | -€280,095 | -50.8% |
| Other amounts receivable | 41 | €17,014,572 | €8,494,314 | -€8.5m | -50.1% |
| Cash at bank and in hand | 54/58 | €2,200,622 | €3,743,236 | +€1.5m | +70.1% |
| Deferred charges and accrued income | 490/1 | €56,668 | €61,856 | +€5,188 | +9.2% |
| Total equity and liabilities | 10/49 | €20,129,013 | €12,862,747 | -€7.3m | -36.1% |
| Equity | 10/15 | €18,445,380 | €7,667,805 | -€10.8m | -58.4% |
| Contributions | 10/11 | €19,000,000 | €8,000,000 | -€11.0m | -57.9% |
| Profit (loss) carried forward | 14 | -€554,620 | -€332,195 | +€222,425 | +40.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €1,683,633 | €5,194,941 | +€3.5m | +209% |
| Amounts payable within one year | 42/48 | €1,681,735 | €5,194,941 | +€3.5m | +209% |
| Financial debts | 43 | €0 | €0 | -€0 | -100% |
| Credit institutions | 430/8 | €0 | €0 | -€0 | -100% |
| Trade debts | 44 | €36,096 | €4,722,382 | +€4.7m | +12,983% |
| Suppliers | 440/4 | €36,096 | €4,722,382 | +€4.7m | +12,983% |
| Taxes, remuneration and social security | 45 | €84,425 | €74,732 | -€9,694 | -11.5% |
| Taxes | 450/3 | €84,425 | €74,732 | -€9,694 | -11.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,561,213 | €397,828 | -€1.2m | -74.5% |
| Accrued charges and deferred income | 492/3 | €1,898 | €0 | -€1,898 | -100% |
| Operating income | 70/76A | €15,496,502 | €13,652,316 | -€1.8m | -11.9% |
| Turnover | 70 | €15,424,093 | €13,652,316 | -€1.8m | -11.5% |
| Other operating income | 74 | €72,408 | €0 | -€72,408 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €15,759,690 | €13,831,411 | -€1.9m | -12.2% |
| Goods for resale, raw materials and consumables | 60 | €7,562,928 | €9,720,054 | +€2.2m | +28.5% |
| Purchases | 600/8 | €6,537,724 | €9,720,054 | +€3.2m | +48.7% |
| Change in stocks: decrease (increase) | 609 | €1,025,204 | €0 | -€1.0m | -100% |
| Services and other goods | 61 | €8,557,856 | €4,060,661 | -€4.5m | -52.6% |
| Remuneration, social security and pensions | 62 | €54,577 | €15,220 | -€39,357 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,233 | €20,992 | +€5,759 | +37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,047 | €9,497 | +€3,450 | +57.1% |
| Other operating charges | 640/8 | €39,434 | €4,987 | -€34,447 | -87.4% |
| Non-recurring operating charges | 66A | -€476,384 | €0 | +€476,384 | |
| Operating profit (loss) | 9901 | -€263,188 | -€179,095 | +€84,093 | +32.0% |
| Financial income | 75/76B | €647,685 | €501,704 | -€145,981 | -22.5% |
| Recurring financial income | 75 | €647,685 | €501,704 | -€145,981 | -22.5% |
| Income from current assets | 751 | €635,549 | €488,251 | -€147,298 | -23.2% |
| Other financial income | 752/9 | €12,136 | €13,453 | +€1,317 | +10.9% |
| Financial charges | 65/66B | €146,415 | €100,183 | -€46,231 | -31.6% |
| Recurring financial charges | 65 | €146,415 | €100,183 | -€46,231 | -31.6% |
| Debt charges | 650 | €96,181 | €56,525 | -€39,656 | -41.2% |
| Other financial charges | 652/9 | €50,233 | €43,658 | -€6,575 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €238,082 | €222,425 | -€15,657 | -6.6% |
| Income taxes | 67/77 | €4,916 | €0 | -€4,916 | -100% |
| Taxes | 670/3 | €4,916 | €0 | -€4,916 | -100% |
| Profit (loss) for the period | 9904 | €233,165 | €222,425 | -€10,740 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €233,165 | €222,425 | -€10,740 | -4.6% |
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 23 October 2026 via checked.be.