CRISP CONSULTANCY: 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.
CRISP CONSULTANCY
Largest movements
- Current investments +€64,384
new in 2025: €64,384
- Receivables within one year +€55,224
up €55,224 (+478%), from €11,559 to €66,784
of which Trade receivables: +€45,596
- Cash +€21,571
up €21,571 (+7,628%), from €283 to €21,854
mainly Net result for the year (+€90,880) and Accrued charges and deferred income (+€38,065)
- Deferred charges and accrued income +€6,222
new in 2025: €6,222
- Stocks and contracts +€4,955
new in 2025: €4,955
- Reserves +€90,880
up €90,880 (+2,052%), from €4,428 to €95,308
- Accrued charges and deferred income +€38,065
up €38,065 (+21,272%), from €179 to €38,244
- Tax, wage and social debts +€27,791
up €27,791 (+2,410%), from €1,153 to €28,944
- Gross operating margin +€115,585
up €115,585 (+2,071%), from €5,581 to €121,166
- Taxes +€28,104
up €28,104 (+2,437%), from €1,153 to €29,257
- Financial charges +€1,668
new in 2025: €1,668
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 | €11,842 | €165,683 | +€153,841 | +1,299% |
| Fixed assets | 21/28 | - | €1,485 | +€1,485 | |
| Tangible fixed assets | 22/27 | - | €1,485 | +€1,485 | |
| Plant, machinery and equipment | 23 | - | €1,485 | +€1,485 | |
| Current assets | 29/58 | €11,842 | €164,199 | +€152,356 | +1,287% |
| Stocks and contracts in progress | 3 | - | €4,955 | +€4,955 | |
| Stocks | 30/36 | - | €4,955 | +€4,955 | |
| Amounts receivable within one year | 40/41 | €11,559 | €66,784 | +€55,224 | +478% |
| Trade receivables | 40 | €11,393 | €56,989 | +€45,596 | +400% |
| Other amounts receivable | 41 | €167 | €9,795 | +€9,628 | +5,783% |
| Current investments | 50/53 | - | €64,384 | +€64,384 | |
| Cash at bank and in hand | 54/58 | €283 | €21,854 | +€21,571 | +7,628% |
| Deferred charges and accrued income | 490/1 | - | €6,222 | +€6,222 | |
| Total equity and liabilities | 10/49 | €11,842 | €165,683 | +€153,841 | +1,299% |
| Equity | 10/15 | €5,428 | €96,308 | +€90,880 | +1,674% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,428 | €95,308 | +€90,880 | +2,052% |
| Distributable reserves | 133 | €4,428 | €95,308 | +€90,880 | +2,052% |
| Amounts payable | 17/49 | €6,414 | €69,376 | +€62,962 | +982% |
| Amounts payable within one year | 42/48 | €6,235 | €31,132 | +€24,897 | +399% |
| Trade debts | 44 | €3,777 | €2,187 | -€1,589 | -42.1% |
| Suppliers | 440/4 | €3,777 | €2,187 | -€1,589 | -42.1% |
| Taxes, remuneration and social security | 45 | €1,153 | €28,944 | +€27,791 | +2,410% |
| Taxes | 450/3 | €1,153 | €28,944 | +€27,791 | +2,410% |
| Other amounts payable | 47/48 | €1,305 | - | -€1,305 | |
| Accrued charges and deferred income | 492/3 | €179 | €38,244 | +€38,065 | +21,272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €92 | +€92 | |
| Other operating charges | 640/8 | - | €376 | +€376 | |
| Gross operating margin | 9900 | €5,581 | €121,166 | +€115,585 | +2,071% |
| Operating profit (loss) | 9901 | €5,581 | €120,697 | +€115,116 | +2,063% |
| Financial income | 75/76B | - | €1,107 | +€1,107 | |
| Recurring financial income | 75 | - | €1,107 | +€1,107 | |
| Financial charges | 65/66B | - | €1,668 | +€1,668 | |
| Recurring financial charges | 65 | - | €1,668 | +€1,668 | |
| Profit (loss) for the period before taxes | 9903 | €5,581 | €120,137 | +€114,555 | +2,052% |
| Income taxes | 67/77 | €1,153 | €29,257 | +€28,104 | +2,437% |
| Profit (loss) for the period | 9904 | €4,428 | €90,880 | +€86,452 | +1,952% |
| Profit (loss) for the period to be appropriated | 9905 | €4,428 | €90,880 | +€86,452 | +1,952% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.