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
- Receivables within one year +€12,734
up €12,734 (+83.5%), from €15,257 to €27,991
- Tangible fixed assets +€11,863
up €11,863 (+19.7%), from €60,300 to €72,163
of which Furniture and vehicles: +€20,882
- Stocks and contracts +€2,787
up €2,787 (+99.3%), from €2,808 to €5,595
- Reserves +€25,255
up €25,255 (+40.0%), from €63,112 to €88,367
- Debts after one year -€17,011
down €17,011 (-44.1%), from €38,555 to €21,544
- Tax, wage and social debts +€12,227
up €12,227 (+63.5%), from €19,256 to €31,483
of which Taxes: +€9,726
- Trade debts +€4,702
up €4,702 (+22.3%), from €21,065 to €25,767
- Gross operating margin +€28,141
up €28,141 (+16.9%), from €166,780 to €194,921
- Staff costs +€10,240
up €10,240 (+8.0%), from €127,256 to €137,496
- Depreciation +€4,800
up €4,800 (+49.7%), from €9,657 to €14,457
- Taxes +€4,073
up €4,073 (+56.3%), from €7,233 to €11,306
- Financial charges +€2,016
up €2,016 (+68.8%), from €2,932 to €4,948
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 | €178,680 | €205,118 | +€26,438 | +14.8% |
| Fixed assets | 21/28 | €63,343 | €75,446 | +€12,103 | +19.1% |
| Tangible fixed assets | 22/27 | €60,300 | €72,163 | +€11,863 | +19.7% |
| Plant, machinery and equipment | 23 | €57,653 | €48,634 | -€9,019 | -15.6% |
| Furniture and vehicles | 24 | €2,647 | €23,529 | +€20,882 | +788.9% |
| Financial fixed assets | 28 | €3,043 | €3,283 | +€240 | +7.9% |
| Current assets | 29/58 | €115,337 | €129,672 | +€14,335 | +12.4% |
| Stocks and contracts in progress | 3 | €2,808 | €5,595 | +€2,787 | +99.3% |
| Stocks | 30/36 | €2,808 | €5,595 | +€2,787 | +99.3% |
| Amounts receivable within one year | 40/41 | €15,257 | €27,991 | +€12,734 | +83.5% |
| Trade receivables | 40 | €15,257 | €27,991 | +€12,734 | +83.5% |
| Cash at bank and in hand | 54/58 | €96,581 | €95,997 | -€584 | -0.6% |
| Deferred charges and accrued income | 490/1 | €691 | €89 | -€602 | -87.1% |
| Total equity and liabilities | 10/49 | €178,680 | €205,118 | +€26,438 | +14.8% |
| Equity | 10/15 | €81,862 | €107,117 | +€25,255 | +30.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €63,112 | €88,367 | +€25,255 | +40.0% |
| Distributable reserves | 133 | €63,112 | €88,367 | +€25,255 | +40.0% |
| Amounts payable | 17/49 | €96,818 | €98,001 | +€1,183 | +1.2% |
| Amounts payable after more than one year | 17 | €38,555 | €21,544 | -€17,011 | -44.1% |
| Financial debts | 170/4 | €38,555 | €21,544 | -€17,011 | -44.1% |
| Amounts payable within one year | 42/48 | €58,263 | €76,457 | +€18,194 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €16,466 | €17,010 | +€544 | +3.3% |
| Trade debts | 44 | €21,065 | €25,767 | +€4,702 | +22.3% |
| Suppliers | 440/4 | €21,065 | €25,767 | +€4,702 | +22.3% |
| Taxes, remuneration and social security | 45 | €19,256 | €31,483 | +€12,227 | +63.5% |
| Taxes | 450/3 | €5,270 | €14,996 | +€9,726 | +184.6% |
| Remuneration and social security | 454/9 | €13,986 | €16,487 | +€2,501 | +17.9% |
| Other amounts payable | 47/48 | €1,476 | €2,197 | +€721 | +48.8% |
| Remuneration, social security and pensions | 62 | €127,256 | €137,496 | +€10,240 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,657 | €14,457 | +€4,800 | +49.7% |
| Other operating charges | 640/8 | €1,652 | €1,459 | -€193 | -11.7% |
| Gross operating margin | 9900 | €166,780 | €194,921 | +€28,141 | +16.9% |
| Operating profit (loss) | 9901 | €28,215 | €41,509 | +€13,294 | +47.1% |
| Financial charges | 65/66B | €2,932 | €4,948 | +€2,016 | +68.8% |
| Recurring financial charges | 65 | €2,932 | €4,948 | +€2,016 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €25,283 | €36,561 | +€11,278 | +44.6% |
| Income taxes | 67/77 | €7,233 | €11,306 | +€4,073 | +56.3% |
| Profit (loss) for the period | 9904 | €18,050 | €25,255 | +€7,205 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,050 | €25,255 | +€7,205 | +39.9% |
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 12 October 2026 via checked.be.