CRISSAIR: 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.
CRISSAIR
Largest movements
- Cash +€71,799
up €71,799 (+123%), from €58,264 to €130,063
mainly Depreciation (+€79,695) and Net result for the year (+€74,226)
- Tangible fixed assets +€4,337
up €4,337 (+2.2%), from €196,257 to €200,594
of which Plant, machinery and equipment: +€6,282
- Reserves +€74,226
up €74,226 (+29.7%), from €249,994 to €324,220
- Tax, wage and social debts +€25,605
up €25,605 (+119%), from €21,522 to €47,126
- Other debts -€8,947
down €8,947 (-46.1%), from €19,427 to €10,480
- Debts after one year -€5,621
down €5,621 (-60.5%), from €9,296 to €3,675
- Current portion of long-term debt -€4,994
down €4,994 (-56.5%), from €8,841 to €3,848
- Depreciation +€12,340
up €12,340 (+18.3%), from €67,354 to €79,695
- Gross operating margin +€11,896
up €11,896 (+6.7%), from €176,634 to €188,530
- Financial charges -€3,741
down €3,741 (-58.5%), from €6,397 to €2,656
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.
Derived cash bridge
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 | €334,167 | €411,988 | +€77,822 | +23.3% |
| Fixed assets | 21/28 | €196,257 | €200,594 | +€4,337 | +2.2% |
| Tangible fixed assets | 22/27 | €196,257 | €200,594 | +€4,337 | +2.2% |
| Land and buildings | 22 | €15,200 | €13,300 | -€1,900 | -12.5% |
| Plant, machinery and equipment | 23 | €1,417 | €7,699 | +€6,282 | +443% |
| Furniture and vehicles | 24 | €166,198 | €161,336 | -€4,862 | -2.9% |
| Other tangible fixed assets | 26 | €13,442 | €18,259 | +€4,817 | +35.8% |
| Current assets | 29/58 | €137,910 | €211,395 | +€73,485 | +53.3% |
| Amounts receivable within one year | 40/41 | €71,102 | €74,345 | +€3,243 | +4.6% |
| Trade receivables | 40 | €70,434 | €46,284 | -€24,149 | -34.3% |
| Other amounts receivable | 41 | €668 | €28,061 | +€27,392 | +4,099% |
| Cash at bank and in hand | 54/58 | €58,264 | €130,063 | +€71,799 | +123% |
| Deferred charges and accrued income | 490/1 | €8,544 | €6,987 | -€1,557 | -18.2% |
| Total equity and liabilities | 10/49 | €334,167 | €411,988 | +€77,822 | +23.3% |
| Equity | 10/15 | €268,594 | €342,820 | +€74,226 | +27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €249,994 | €324,220 | +€74,226 | +29.7% |
| Distributable reserves | 133 | €249,994 | €324,220 | +€74,226 | +29.7% |
| Amounts payable | 17/49 | €65,573 | €69,169 | +€3,596 | +5.5% |
| Amounts payable after more than one year | 17 | €9,296 | €3,675 | -€5,621 | -60.5% |
| Financial debts | 170/4 | €9,296 | €3,675 | -€5,621 | -60.5% |
| Amounts payable within one year | 42/48 | €53,241 | €65,494 | +€12,253 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €8,841 | €3,848 | -€4,994 | -56.5% |
| Trade debts | 44 | €3,451 | €4,040 | +€589 | +17.1% |
| Suppliers | 440/4 | €3,451 | €4,040 | +€589 | +17.1% |
| Taxes, remuneration and social security | 45 | €21,522 | €47,126 | +€25,605 | +119% |
| Taxes | 450/3 | €21,522 | €47,126 | +€25,605 | +119% |
| Other amounts payable | 47/48 | €19,427 | €10,480 | -€8,947 | -46.1% |
| Accrued charges and deferred income | 492/3 | €3,036 | - | -€3,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,354 | €79,695 | +€12,340 | +18.3% |
| Other operating charges | 640/8 | €1,818 | €3,251 | +€1,433 | +78.8% |
| Gross operating margin | 9900 | €176,634 | €188,530 | +€11,896 | +6.7% |
| Operating profit (loss) | 9901 | €107,462 | €105,585 | -€1,878 | -1.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | €6,397 | €2,656 | -€3,741 | -58.5% |
| Recurring financial charges | 65 | €6,397 | €2,656 | -€3,741 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €101,065 | €102,929 | +€1,864 | +1.8% |
| Income taxes | 67/77 | €28,076 | €28,703 | +€627 | +2.2% |
| Profit (loss) for the period | 9904 | €72,989 | €74,226 | +€1,237 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,989 | €74,226 | +€1,237 | +1.7% |
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 26 October 2026 via checked.be.