CRISPIL: 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.
CRISPIL
Largest movements
- Receivables within one year +€58,238
new in 2025: €58,238
- Cash +€40,958
up €40,958 (+160621.3%), from €26 to €40,984
mainly Net result for the year (+€83,539) and Other debts (+€22,467)
- Profit (loss) carried forward +€83,539
up €83,539 (+41.7%), from -€200,477 to -€116,938
- Other debts +€22,467
up €22,467 (+12.0%), from €187,230 to €209,697
- Trade debts -€4,987
down €4,987 (-95.0%), from €5,250 to €263
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin +€77,755
up €77,755 (+1313.8%), from €5,918 to €83,673
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.
Cash bridge derived
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 | €26 | €99,222 | +€99,196 | +389005.6% |
| Current assets | 29/58 | €26 | €99,222 | +€99,196 | +389005.6% |
| Amounts receivable within one year | 40/41 | - | €58,238 | +€58,238 | |
| Trade receivables | 40 | - | €58,238 | +€58,238 | |
| Cash at bank and in hand | 54/58 | €26 | €40,984 | +€40,958 | +160621.3% |
| Total equity and liabilities | 10/49 | €26 | €99,222 | +€99,196 | +389005.6% |
| Equity | 10/15 | -€194,277 | -€110,738 | +€83,539 | +43.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,477 | -€116,938 | +€83,539 | +41.7% |
| Amounts payable | 17/49 | €194,303 | €209,960 | +€15,657 | +8.1% |
| Amounts payable within one year | 42/48 | €192,803 | €209,960 | +€17,157 | +8.9% |
| Trade debts | 44 | €5,250 | €263 | -€4,987 | -95.0% |
| Suppliers | 440/4 | €5,250 | €263 | -€4,987 | -95.0% |
| Taxes, remuneration and social security | 45 | €322 | - | -€322 | |
| Taxes | 450/3 | €322 | - | -€322 | |
| Other amounts payable | 47/48 | €187,230 | €209,697 | +€22,467 | +12.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Other operating charges | 640/8 | €512 | €89 | -€422 | -82.6% |
| Gross operating margin | 9900 | €5,918 | €83,673 | +€77,755 | +1313.8% |
| Operating profit (loss) | 9901 | €5,407 | €83,584 | +€78,177 | +1445.9% |
| Financial charges | 65/66B | €42 | €45 | +€3 | +7.1% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €5,365 | €83,539 | +€78,174 | +1457.1% |
| Income taxes | 67/77 | €322 | - | -€322 | |
| Profit (loss) for the period | 9904 | €5,043 | €83,539 | +€78,496 | +1556.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,043 | €83,539 | +€78,496 | +1556.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.