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
- Cash -€323
down €323 (-20.8%), from €1,555 to €1,232
mainly Other debts (-€3,931) and Investment in fixed assets (net) (-€884)
- Tangible fixed assets +€187
up €187 (+23.3%), from €805 to €992
of which Furniture and vehicles: +€590
- Receivables within one year -€46
down €46 (-74.4%), from €62 to €16
- Other debts -€3,931
down €3,931 (-18.8%), from €20,943 to €17,012
- Profit (loss) carried forward +€2,825
up €2,825 (+10.6%), from -€26,695 to -€23,870
- Trade debts +€775
up €775 (+227.1%), from €341 to €1,116
- Tax, wage and social debts +€149
up €149 (+12.5%), from €1,192 to €1,341
- Gross operating margin +€3,237
up €3,237 (+148.5%), from €2,180 to €5,417
- Other operating charges +€899
up €899 (+110.2%), from €816 to €1,715
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 | €2,447 | €2,265 | -€182 | -7.4% |
| Fixed assets | 21/28 | €830 | €1,017 | +€187 | +22.5% |
| Tangible fixed assets | 22/27 | €805 | €992 | +€187 | +23.3% |
| Furniture and vehicles | 24 | - | €590 | +€590 | |
| Leasing and similar rights | 25 | €805 | €402 | -€403 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | -€0 | -0.8% |
| Current assets | 29/58 | €1,617 | €1,248 | -€369 | -22.8% |
| Amounts receivable within one year | 40/41 | €62 | €16 | -€46 | -74.4% |
| Other amounts receivable | 41 | €62 | €16 | -€46 | -74.4% |
| Cash at bank and in hand | 54/58 | €1,555 | €1,232 | -€323 | -20.8% |
| Total equity and liabilities | 10/49 | €2,447 | €2,265 | -€182 | -7.4% |
| Equity | 10/15 | -€20,029 | -€17,204 | +€2,825 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | -€0 | 0.0% |
| Capital | 10 | €6,200 | €6,200 | -€0 | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | +€0 | 0.0% |
| Reserves | 13 | €466 | €466 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €466 | €466 | +€0 | 0.0% |
| Legal reserve | 130 | €466 | €466 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€26,695 | -€23,870 | +€2,825 | +10.6% |
| Amounts payable | 17/49 | €22,476 | €19,468 | -€3,008 | -13.4% |
| Amounts payable within one year | 42/48 | €22,476 | €19,468 | -€3,008 | -13.4% |
| Trade debts | 44 | €341 | €1,116 | +€775 | +227.1% |
| Suppliers | 440/4 | €341 | €1,116 | +€775 | +227.1% |
| Taxes, remuneration and social security | 45 | €1,192 | €1,341 | +€149 | +12.5% |
| Taxes | 450/3 | €1,192 | €1,341 | +€149 | +12.5% |
| Other amounts payable | 47/48 | €20,943 | €17,012 | -€3,931 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €697 | +€48 | +7.4% |
| Other operating charges | 640/8 | €816 | €1,715 | +€899 | +110.2% |
| Gross operating margin | 9900 | €2,180 | €5,417 | +€3,237 | +148.5% |
| Operating profit (loss) | 9901 | €715 | €3,005 | +€2,290 | +320.2% |
| Financial charges | 65/66B | €166 | €180 | +€14 | +8.3% |
| Recurring financial charges | 65 | €166 | €180 | +€14 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €549 | €2,825 | +€2,276 | +414.6% |
| Profit (loss) for the period | 9904 | €549 | €2,825 | +€2,276 | +414.6% |
| Profit (loss) for the period to be appropriated | 9905 | €549 | €2,825 | +€2,276 | +414.6% |
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 9 October 2026 via checked.be.