CRISTAL: 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.
CRISTAL
Largest movements
- Tangible fixed assets +€7,747
up €7,747 (+21.7%), from €35,718 to €43,464
of which Furniture and vehicles: +€16,251
- Receivables within one year -€7,020
down €7,020 (-32.4%), from €21,690 to €14,670
of which Other amounts receivable: -€20,539
- Stocks and contracts +€5,426
up €5,426 (+6.1%), from €89,185 to €94,610
- Deferred charges and accrued income -€2,189
down €2,189 (-45.6%), from €4,795 to €2,606
- Reserves -€12,092
down €12,092 (-23.0%), from €52,651 to €40,559
of which Distributable reserves: -€12,092
- Trade debts +€9,180
up €9,180 (+44.3%), from €20,701 to €29,881
- Tax, wage and social debts +€8,891
up €8,891 (+36.1%), from €24,655 to €33,546
of which Taxes: +€8,397
- Debts after one year -€2,492
down €2,492 (-24.1%), from €10,342 to €7,850
- Current portion of long-term debt -€1,679
down €1,679 (-14.4%), from €11,690 to €10,011
- Gross operating margin +€7,272
up €7,272 (+8.8%), from €82,502 to €89,774
- Staff costs +€5,077
up €5,077 (+11.3%), from €44,744 to €49,821
- Depreciation +€4,666
up €4,666 (+29.2%), from €15,968 to €20,634
- Taxes -€1,390
down €1,390 (-21.5%), from €6,455 to €5,065
- Financial income -€1,216
down €1,216 (-95.5%), from €1,273 to €58
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 | €152,071 | €155,849 | +€3,778 | +2.5% |
| Fixed assets | 21/28 | €35,829 | €43,576 | +€7,747 | +21.6% |
| Tangible fixed assets | 22/27 | €35,718 | €43,464 | +€7,747 | +21.7% |
| Land and buildings | 22 | €4,442 | €0 | -€4,442 | -100.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €15,028 | €31,279 | +€16,251 | +108.1% |
| Other tangible fixed assets | 26 | €16,247 | €12,185 | -€4,062 | -25.0% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €116,242 | €112,274 | -€3,968 | -3.4% |
| Stocks and contracts in progress | 3 | €89,185 | €94,610 | +€5,426 | +6.1% |
| Stocks | 30/36 | €89,185 | €94,610 | +€5,426 | +6.1% |
| Amounts receivable within one year | 40/41 | €21,690 | €14,670 | -€7,020 | -32.4% |
| Trade receivables | 40 | - | €13,519 | +€13,519 | |
| Other amounts receivable | 41 | €21,690 | €1,151 | -€20,539 | -94.7% |
| Cash at bank and in hand | 54/58 | €572 | €387 | -€185 | -32.4% |
| Deferred charges and accrued income | 490/1 | €4,795 | €2,606 | -€2,189 | -45.6% |
| Total equity and liabilities | 10/49 | €152,071 | €155,849 | +€3,778 | +2.5% |
| Equity | 10/15 | €80,869 | €69,189 | -€11,680 | -14.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €52,651 | €40,559 | -€12,092 | -23.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €50,751 | €38,659 | -€12,092 | -23.8% |
| Profit (loss) carried forward | 14 | €9,217 | €9,630 | +€412 | +4.5% |
| Amounts payable | 17/49 | €71,202 | €86,660 | +€15,458 | +21.7% |
| Amounts payable after more than one year | 17 | €10,342 | €7,850 | -€2,492 | -24.1% |
| Financial debts | 170/4 | €10,342 | €7,850 | -€2,492 | -24.1% |
| Amounts payable within one year | 42/48 | €60,860 | €78,811 | +€17,951 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €11,690 | €10,011 | -€1,679 | -14.4% |
| Financial debts | 43 | €3,815 | €5,373 | +€1,558 | +40.8% |
| Credit institutions | 430/8 | €3,815 | €5,373 | +€1,558 | +40.8% |
| Trade debts | 44 | €20,701 | €29,881 | +€9,180 | +44.3% |
| Suppliers | 440/4 | €20,701 | €29,881 | +€9,180 | +44.3% |
| Taxes, remuneration and social security | 45 | €24,655 | €33,546 | +€8,891 | +36.1% |
| Taxes | 450/3 | €16,714 | €25,110 | +€8,397 | +50.2% |
| Remuneration and social security | 454/9 | €7,941 | €8,436 | +€495 | +6.2% |
| Remuneration, social security and pensions | 62 | €44,744 | €49,821 | +€5,077 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,968 | €20,634 | +€4,666 | +29.2% |
| Other operating charges | 640/8 | €1,896 | €2,917 | +€1,021 | +53.9% |
| Gross operating margin | 9900 | €82,502 | €89,774 | +€7,272 | +8.8% |
| Operating profit (loss) | 9901 | €19,894 | €16,403 | -€3,491 | -17.5% |
| Financial income | 75/76B | €1,273 | €58 | -€1,216 | -95.5% |
| Recurring financial income | 75 | €1,273 | €58 | -€1,216 | -95.5% |
| Financial charges | 65/66B | €2,660 | €2,150 | -€510 | -19.2% |
| Recurring financial charges | 65 | €2,660 | €2,150 | -€510 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €18,507 | €14,310 | -€4,197 | -22.7% |
| Income taxes | 67/77 | €6,455 | €5,065 | -€1,390 | -21.5% |
| Profit (loss) for the period | 9904 | €12,052 | €9,245 | -€2,806 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,052 | €9,245 | -€2,806 | -23.3% |
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 10 October 2026 via checked.be.