CRISPO: 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.
CRISPO
Largest movements
- Tangible fixed assets +€93,159
up €93,159 (+246.5%), from €37,787 to €130,946
- Cash +€16,022
up €16,022 (+96.6%), from €16,581 to €32,604
mainly Debts after one year (+€85,290) and Depreciation (+€28,986)
- Receivables within one year +€13,633
up €13,633 (+38.3%), from €35,553 to €49,186
of which Trade receivables: +€8,424
- Debts after one year +€85,290
new in 2026: €85,290
- Trade debts +€20,850
up €20,850 (+73.4%), from €28,409 to €49,259
- Current portion of long-term debt +€18,798
new in 2026: €18,798
- Tax, wage and social debts -€11,319
down €11,319 (-49.8%), from €22,713 to €11,394
of which Taxes: -€11,471
- Profit (loss) carried forward +€10,849
up €10,849 (+32.1%), from €33,799 to €44,648
- Turnover +€562,314
new in 2026: €562,314
- Purchases and services +€518,965
new in 2026: €518,965
- Depreciation +€20,674
up €20,674 (+248.7%), from €8,312 to €28,986
- Gross operating margin -€5,902
down €5,902 (-11.4%), from €51,646 to €45,745
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,921 | €214,390 | +€124,469 | +138.4% |
| Fixed assets | 21/28 | €37,787 | €130,946 | +€93,159 | +246.5% |
| Tangible fixed assets | 22/27 | €37,787 | €130,946 | +€93,159 | +246.5% |
| Furniture and vehicles | 24 | €37,787 | €130,946 | +€93,159 | +246.5% |
| Current assets | 29/58 | €52,134 | €83,444 | +€31,310 | +60.1% |
| Amounts receivable within one year | 40/41 | €35,553 | €49,186 | +€13,633 | +38.3% |
| Trade receivables | 40 | €35,337 | €43,762 | +€8,424 | +23.8% |
| Other amounts receivable | 41 | €215 | €5,424 | +€5,209 | +2417.9% |
| Cash at bank and in hand | 54/58 | €16,581 | €32,604 | +€16,022 | +96.6% |
| Deferred charges and accrued income | 490/1 | - | €1,654 | +€1,654 | |
| Total equity and liabilities | 10/49 | €89,921 | €214,390 | +€124,469 | +138.4% |
| Equity | 10/15 | €38,799 | €49,648 | +€10,849 | +28.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,799 | €44,648 | +€10,849 | +32.1% |
| Amounts payable | 17/49 | €51,123 | €164,742 | +€113,619 | +222.2% |
| Amounts payable after more than one year | 17 | - | €85,290 | +€85,290 | |
| Financial debts | 170/4 | - | €85,290 | +€85,290 | |
| Amounts payable within one year | 42/48 | €51,123 | €79,452 | +€28,329 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | - | €18,798 | +€18,798 | |
| Trade debts | 44 | €28,409 | €49,259 | +€20,850 | +73.4% |
| Suppliers | 440/4 | €28,409 | €49,259 | +€20,850 | +73.4% |
| Taxes, remuneration and social security | 45 | €22,713 | €11,394 | -€11,319 | -49.8% |
| Taxes | 450/3 | €22,713 | €11,242 | -€11,471 | -50.5% |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Turnover | 70 | - | €562,314 | +€562,314 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €518,965 | +€518,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,312 | €28,986 | +€20,674 | +248.7% |
| Other operating charges | 640/8 | €92 | €459 | +€367 | +396.8% |
| Gross operating margin | 9900 | €51,646 | €45,745 | -€5,902 | -11.4% |
| Operating profit (loss) | 9901 | €43,242 | €16,300 | -€26,942 | -62.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €695 | €1,807 | +€1,112 | +159.9% |
| Recurring financial charges | 65 | €695 | €1,807 | +€1,112 | +159.9% |
| Profit (loss) for the period before taxes | 9903 | €42,547 | €14,493 | -€28,054 | -65.9% |
| Income taxes | 67/77 | €8,749 | €3,644 | -€5,105 | -58.4% |
| Profit (loss) for the period | 9904 | €33,799 | €10,849 | -€22,949 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,799 | €10,849 | -€22,949 | -67.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.