CRISPINUS: what changed
Two fiscal 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.
CRISPINUS
Largest movements
- Cash +€91,724
up €91,724 (+684.2%), from €13,405 to €105,129
mainly Net result for the year (+€174,904) and Depreciation (+€70,584)
- Tangible fixed assets -€55,517
down €55,517 (-20.8%), from €266,827 to €211,311
of which Furniture and vehicles: -€29,420
- Deferred charges and accrued income -€42,233
down €42,233 (-17.1%), from €247,005 to €204,772
- Intangible fixed assets -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Debts after one year -€29,118
down €29,118 (-24.4%), from €119,472 to €90,353
- Short-term financial debts +€19,906
up €19,906 (+14038.8%), from €142 to €20,047
- Other debts +€8,084
up €8,084 (+3.1%), from €263,092 to €271,176
- Tax, wage and social debts -€6,739
down €6,739 (-56.8%), from €11,870 to €5,131
of which Taxes: -€5,908
- Gross operating margin +€96,747
up €96,747 (+39.4%), from €245,342 to €342,089
- Depreciation +€27,309
up €27,309 (+63.1%), from €43,275 to €70,584
- Taxes +€15,532
up €15,532 (+36.8%), from €42,158 to €57,690
- Financial charges +€4,146
up €4,146 (+81.0%), from €5,120 to €9,266
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 | €592,017 | €575,551 | -€16,466 | -2.8% |
| Fixed assets | 21/28 | €291,827 | €226,311 | -€65,517 | -22.5% |
| Intangible fixed assets | 21 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Tangible fixed assets | 22/27 | €266,827 | €211,311 | -€55,517 | -20.8% |
| Land and buildings | 22 | €48,289 | €40,960 | -€7,330 | -15.2% |
| Plant, machinery and equipment | 23 | €63,286 | €44,518 | -€18,767 | -29.7% |
| Furniture and vehicles | 24 | €155,252 | €125,833 | -€29,420 | -18.9% |
| Current assets | 29/58 | €300,190 | €349,240 | +€49,050 | +16.3% |
| Amounts receivable within one year | 40/41 | €7,893 | €2,653 | -€5,240 | -66.4% |
| Trade receivables | 40 | - | €294 | +€294 | |
| Other amounts receivable | 41 | €7,893 | €2,358 | -€5,534 | -70.1% |
| Current investments | 50/53 | €31,887 | €36,686 | +€4,799 | +15.1% |
| Cash at bank and in hand | 54/58 | €13,405 | €105,129 | +€91,724 | +684.2% |
| Deferred charges and accrued income | 490/1 | €247,005 | €204,772 | -€42,233 | -17.1% |
| Total equity and liabilities | 10/49 | €592,017 | €575,551 | -€16,466 | -2.8% |
| Equity | 10/15 | €124,503 | €124,503 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,903 | €105,903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €105,903 | €105,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €467,515 | €451,048 | -€16,466 | -3.5% |
| Amounts payable after more than one year | 17 | €119,472 | €90,353 | -€29,118 | -24.4% |
| Financial debts | 170/4 | €119,472 | €90,353 | -€29,118 | -24.4% |
| Amounts payable within one year | 42/48 | €312,556 | €330,886 | +€18,330 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €32,135 | €29,118 | -€3,017 | -9.4% |
| Financial debts | 43 | €142 | €20,047 | +€19,906 | +14038.8% |
| Credit institutions | 430/8 | €142 | €20,047 | +€19,906 | +14038.8% |
| Trade debts | 44 | €5,317 | €5,414 | +€96 | +1.8% |
| Suppliers | 440/4 | €5,317 | €5,414 | +€96 | +1.8% |
| Taxes, remuneration and social security | 45 | €11,870 | €5,131 | -€6,739 | -56.8% |
| Taxes | 450/3 | €7,388 | €1,480 | -€5,908 | -80.0% |
| Remuneration and social security | 454/9 | €4,482 | €3,651 | -€831 | -18.5% |
| Other amounts payable | 47/48 | €263,092 | €271,176 | +€8,084 | +3.1% |
| Accrued charges and deferred income | 492/3 | €35,487 | €29,809 | -€5,678 | -16.0% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €28,015 | €27,236 | -€779 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,275 | €70,584 | +€27,309 | +63.1% |
| Other operating charges | 640/8 | €2,001 | €1,243 | -€758 | -37.9% |
| Non-recurring operating charges | 66A | - | €1,503 | +€1,503 | |
| Gross operating margin | 9900 | €245,342 | €342,089 | +€96,747 | +39.4% |
| Operating profit (loss) | 9901 | €172,051 | €241,523 | +€69,472 | +40.4% |
| Financial income | 75/76B | €172 | €337 | +€164 | +95.3% |
| Recurring financial income | 75 | €172 | €337 | +€164 | +95.3% |
| Financial charges | 65/66B | €5,120 | €9,266 | +€4,146 | +81.0% |
| Recurring financial charges | 65 | €5,120 | €9,266 | +€4,146 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €167,103 | €232,594 | +€65,490 | +39.2% |
| Income taxes | 67/77 | €42,158 | €57,690 | +€15,532 | +36.8% |
| Profit (loss) for the period | 9904 | €124,946 | €174,904 | +€49,958 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,946 | €174,904 | +€49,958 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.