Crispel Construction Projects: 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.
Crispel Construction Projects
Largest movements
- Tangible fixed assets -€25,775
down €25,775 (-6.9%), from €373,440 to €347,665
of which Furniture and vehicles: -€13,517
- Receivables within one year +€10,818
up €10,818 (+71.1%), from €15,211 to €26,029
- Debts after one year -€22,568
down €22,568 (-9.9%), from €227,069 to €204,501
- Reserves +€12,313
up €12,313 (+10.1%), from €122,074 to €134,387
- Profit (loss) carried forward +€5,325
up €5,325, from -€5,325 to €0
- Tax, wage and social debts -€4,818
down €4,818 (-28.7%), from €16,760 to €11,942
- Gross operating margin +€28,848
up €28,848 (+79.1%), from €36,461 to €65,309
- Taxes +€5,224
up €5,224 (+3,536%), from €148 to €5,372
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 | €397,162 | €384,341 | -€12,821 | -3.2% |
| Fixed assets | 21/28 | €374,960 | €348,633 | -€26,327 | -7.0% |
| Intangible fixed assets | 21 | €1,520 | €969 | -€551 | -36.3% |
| Tangible fixed assets | 22/27 | €373,440 | €347,665 | -€25,775 | -6.9% |
| Land and buildings | 22 | €335,042 | €323,833 | -€11,209 | -3.3% |
| Plant, machinery and equipment | 23 | €2,789 | €1,739 | -€1,050 | -37.6% |
| Furniture and vehicles | 24 | €35,609 | €22,092 | -€13,517 | -38.0% |
| Current assets | 29/58 | €22,202 | €35,708 | +€13,506 | +60.8% |
| Amounts receivable within one year | 40/41 | €15,211 | €26,029 | +€10,818 | +71.1% |
| Other amounts receivable | 41 | €15,211 | €26,029 | +€10,818 | +71.1% |
| Cash at bank and in hand | 54/58 | €2,032 | €4,710 | +€2,677 | +132% |
| Deferred charges and accrued income | 490/1 | €4,959 | €4,970 | +€11 | +0.2% |
| Total equity and liabilities | 10/49 | €397,162 | €384,341 | -€12,821 | -3.2% |
| Equity | 10/15 | €126,749 | €144,387 | +€17,638 | +13.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €122,074 | €134,387 | +€12,313 | +10.1% |
| Distributable reserves | 133 | €122,074 | €134,387 | +€12,313 | +10.1% |
| Profit (loss) carried forward | 14 | -€5,325 | €0 | +€5,325 | |
| Amounts payable | 17/49 | €270,413 | €239,954 | -€30,459 | -11.3% |
| Amounts payable after more than one year | 17 | €227,069 | €204,501 | -€22,568 | -9.9% |
| Financial debts | 170/4 | €227,069 | €204,501 | -€22,568 | -9.9% |
| Amounts payable within one year | 42/48 | €43,344 | €35,453 | -€7,891 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €24,597 | €22,568 | -€2,029 | -8.2% |
| Trade debts | 44 | €1,987 | €943 | -€1,044 | -52.5% |
| Suppliers | 440/4 | €1,987 | €943 | -€1,044 | -52.5% |
| Taxes, remuneration and social security | 45 | €16,760 | €11,942 | -€4,818 | -28.7% |
| Taxes | 450/3 | €16,760 | €11,942 | -€4,818 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,596 | €35,882 | +€285 | +0.8% |
| Other operating charges | 640/8 | €4,053 | €4,274 | +€221 | +5.5% |
| Gross operating margin | 9900 | €36,461 | €65,309 | +€28,848 | +79.1% |
| Operating profit (loss) | 9901 | -€3,188 | €25,154 | +€28,342 | |
| Financial income | 75/76B | €1,662 | €1,117 | -€545 | -32.8% |
| Recurring financial income | 75 | €1,662 | €1,117 | -€545 | -32.8% |
| Financial charges | 65/66B | €3,652 | €3,260 | -€392 | -10.7% |
| Recurring financial charges | 65 | €3,652 | €3,260 | -€392 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,177 | €23,011 | +€28,188 | |
| Income taxes | 67/77 | €148 | €5,372 | +€5,224 | +3,536% |
| Profit (loss) for the period | 9904 | -€5,325 | €17,638 | +€22,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,325 | €17,638 | +€22,964 |
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 19 October 2026 via checked.be.