CRISPY: 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.
CRISPY
Largest movements
- Stocks and contracts -€5,810
down €5,810 (-14.2%), from €40,944 to €35,134
- Cash -€2,724
down €2,724 (-29.5%), from €9,240 to €6,516
mainly Net result for the year (-€34,003) and Tax, wage and social debts (-€11,972)
- Intangible fixed assets -€2,143
down €2,143 (-18.2%), from €11,777 to €9,635
- Tangible fixed assets -€1,677
down €1,677 (-24.1%), from €6,957 to €5,281
of which Land and buildings: -€1,482
- Receivables within one year -€1,020
down €1,020 (-9.9%), from €10,308 to €9,289
- Other debts +€42,835
up €42,835 (+45.1%), from €95,028 to €137,863
- Profit (loss) carried forward -€34,003
down €34,003 (-32.1%), from -€105,878 to -€139,881
- Tax, wage and social debts -€11,972
down €11,972 (-70.2%), from €17,056 to €5,083
of which Remuneration and social security: -€14,235
- Debts after one year -€10,123
down €10,123 (-37.1%), from €27,254 to €17,131
- Gross operating margin +€18,994
up €18,994 (+40.0%), from -€47,458 to -€28,464
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,456 | €66,307 | -€13,149 | -16.5% |
| Fixed assets | 21/28 | €18,735 | €14,915 | -€3,819 | -20.4% |
| Intangible fixed assets | 21 | €11,777 | €9,635 | -€2,143 | -18.2% |
| Tangible fixed assets | 22/27 | €6,957 | €5,281 | -€1,677 | -24.1% |
| Land and buildings | 22 | €6,287 | €4,805 | -€1,482 | -23.6% |
| Furniture and vehicles | 24 | €670 | €476 | -€194 | -28.9% |
| Current assets | 29/58 | €60,721 | €51,391 | -€9,329 | -15.4% |
| Stocks and contracts in progress | 3 | €40,944 | €35,134 | -€5,810 | -14.2% |
| Stocks | 30/36 | €40,944 | €35,134 | -€5,810 | -14.2% |
| Amounts receivable within one year | 40/41 | €10,308 | €9,289 | -€1,020 | -9.9% |
| Trade receivables | 40 | €10,308 | €9,289 | -€1,020 | -9.9% |
| Cash at bank and in hand | 54/58 | €9,240 | €6,516 | -€2,724 | -29.5% |
| Deferred charges and accrued income | 490/1 | €229 | €453 | +€225 | +98.1% |
| Total equity and liabilities | 10/49 | €79,456 | €66,307 | -€13,149 | -16.5% |
| Equity | 10/15 | -€85,427 | -€119,430 | -€34,003 | -39.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,878 | -€139,881 | -€34,003 | -32.1% |
| Amounts payable | 17/49 | €164,882 | €185,737 | +€20,854 | +12.6% |
| Amounts payable after more than one year | 17 | €27,254 | €17,131 | -€10,123 | -37.1% |
| Financial debts | 170/4 | €27,254 | €17,131 | -€10,123 | -37.1% |
| Amounts payable within one year | 42/48 | €137,628 | €168,606 | +€30,978 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €9,773 | €10,123 | +€350 | +3.6% |
| Trade debts | 44 | €6,696 | €6,461 | -€235 | -3.5% |
| Suppliers | 440/4 | €6,696 | €6,461 | -€235 | -3.5% |
| Advances received on contracts in progress | 46 | €9,075 | €9,075 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,056 | €5,083 | -€11,972 | -70.2% |
| Taxes | 450/3 | €2,821 | €5,083 | +€2,263 | +80.2% |
| Remuneration and social security | 454/9 | €14,235 | - | -€14,235 | |
| Other amounts payable | 47/48 | €95,028 | €137,863 | +€42,835 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,819 | €3,819 | = | 0.0% |
| Other operating charges | 640/8 | €195 | €105 | -€90 | -46.3% |
| Gross operating margin | 9900 | -€47,458 | -€28,464 | +€18,994 | +40.0% |
| Operating profit (loss) | 9901 | -€51,473 | -€32,388 | +€19,084 | +37.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,859 | €1,615 | -€245 | -13.2% |
| Recurring financial charges | 65 | €1,859 | €1,615 | -€245 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,332 | -€34,003 | +€19,328 | +36.2% |
| Profit (loss) for the period | 9904 | -€53,332 | -€34,003 | +€19,328 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,332 | -€34,003 | +€19,328 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.