CRISTAL COMPTA: 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 COMPTA
Largest movements
- Deferred charges and accrued income -€19,287
down €19,287 (-58.3%), from €33,106 to €13,820
- Tangible fixed assets -€18,662
down €18,662 (-7.6%), from €246,790 to €228,128
of which Land and buildings: -€13,261
- Debts after one year -€23,772
down €23,772 (-22.0%), from €108,184 to €84,412
of which Financial debts: -€23,772
- Profit (loss) carried forward -€10,869
down €10,869 (-31.1%), from €34,936 to €24,067
- Current portion of long-term debt -€9,364
down €9,364 (-27.8%), from €33,644 to €24,279
- Trade debts +€7,753
up €7,753 (+26.1%), from €29,672 to €37,426
- Gross operating margin -€47,379
down €47,379 (-32.5%), from €145,624 to €98,245
- Staff costs -€7,738
down €7,738 (-10.6%), from €73,152 to €65,413
- Other operating charges -€5,829
down €5,829 (-32.7%), from €17,819 to €11,990
- Financial charges -€4,632
down €4,632 (-35.0%), from €13,216 to €8,584
- Taxes -€2,290
down €2,290 (-43.3%), from €5,290 to €3,000
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 | €321,190 | €282,835 | -€38,354 | -11.9% |
| Fixed assets | 21/28 | €246,870 | €228,208 | -€18,662 | -7.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €246,790 | €228,128 | -€18,662 | -7.6% |
| Land and buildings | 22 | €225,352 | €212,091 | -€13,261 | -5.9% |
| Plant, machinery and equipment | 23 | €3,054 | €2,824 | -€230 | -7.5% |
| Furniture and vehicles | 24 | €18,384 | €13,213 | -€5,170 | -28.1% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €74,320 | €54,627 | -€19,693 | -26.5% |
| Amounts receivable within one year | 40/41 | €39,377 | €40,807 | +€1,430 | +3.6% |
| Trade receivables | 40 | €18,115 | €13,464 | -€4,650 | -25.7% |
| Other amounts receivable | 41 | €21,263 | €27,343 | +€6,080 | +28.6% |
| Cash at bank and in hand | 54/58 | €1,836 | €0 | -€1,836 | -100.0% |
| Deferred charges and accrued income | 490/1 | €33,106 | €13,820 | -€19,287 | -58.3% |
| Total equity and liabilities | 10/49 | €321,190 | €282,835 | -€38,354 | -11.9% |
| Equity | 10/15 | €90,293 | €79,424 | -€10,869 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,758 | €36,758 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,898 | €34,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,936 | €24,067 | -€10,869 | -31.1% |
| Amounts payable | 17/49 | €230,896 | €203,411 | -€27,486 | -11.9% |
| Amounts payable after more than one year | 17 | €108,184 | €84,412 | -€23,772 | -22.0% |
| Financial debts | 170/4 | €107,234 | €83,462 | -€23,772 | -22.2% |
| Other amounts payable | 178/9 | €950 | €950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,712 | €118,998 | -€3,714 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €33,644 | €24,279 | -€9,364 | -27.8% |
| Financial debts | 43 | - | €2,688 | +€2,688 | |
| Credit institutions | 430/8 | - | €2,688 | +€2,688 | |
| Trade debts | 44 | €29,672 | €37,426 | +€7,753 | +26.1% |
| Suppliers | 440/4 | €29,672 | €37,426 | +€7,753 | +26.1% |
| Advances received on contracts in progress | 46 | €2,118 | €0 | -€2,118 | -100.0% |
| Taxes, remuneration and social security | 45 | €55,182 | €54,605 | -€576 | -1.0% |
| Taxes | 450/3 | €43,428 | €48,022 | +€4,594 | +10.6% |
| Remuneration and social security | 454/9 | €11,753 | €6,583 | -€5,170 | -44.0% |
| Other amounts payable | 47/48 | €2,097 | €0 | -€2,097 | -100.0% |
| Remuneration, social security and pensions | 62 | €73,152 | €65,413 | -€7,738 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,803 | €20,176 | +€1,373 | +7.3% |
| Other operating charges | 640/8 | €17,819 | €11,990 | -€5,829 | -32.7% |
| Gross operating margin | 9900 | €145,624 | €98,245 | -€47,379 | -32.5% |
| Operating profit (loss) | 9901 | €35,850 | €665 | -€35,185 | -98.1% |
| Financial income | 75/76B | €3 | €50 | +€47 | +1513.5% |
| Recurring financial income | 75 | €3 | €50 | +€47 | +1513.5% |
| Financial charges | 65/66B | €13,216 | €8,584 | -€4,632 | -35.0% |
| Recurring financial charges | 65 | €13,216 | €8,584 | -€4,632 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €22,637 | -€7,869 | -€30,506 | |
| Income taxes | 67/77 | €5,290 | €3,000 | -€2,290 | -43.3% |
| Profit (loss) for the period | 9904 | €17,347 | -€10,869 | -€28,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,347 | -€10,869 | -€28,216 |
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 12 October 2026 via checked.be.