CRISTAL'ID: 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'ID
Largest movements
- Receivables within one year +€3,937
up €3,937 (+12.8%), from €30,828 to €34,765
of which Trade receivables: +€2,351
- Cash -€3,376
down €3,376 (-7.2%), from €46,568 to €43,193
mainly Net result for the year (-€21,566) and Trade debts (-€16,798)
- Provisions +€43,678
new in 2025: €43,678
- Profit (loss) carried forward -€21,566
down €21,566 (-79.1%), from -€27,268 to -€48,834
- Trade debts -€16,798
down €16,798 (-19.6%), from €85,793 to €68,995
- Tax, wage and social debts -€4,813
down €4,813 (-44.2%), from €10,883 to €6,070
of which Taxes: -€4,813
- Gross operating margin -€25,622
down €25,622 (-48.7%), from €52,577 to €26,955
- Other operating charges -€13,807
down €13,807 (-91.1%), from €15,151 to €1,345
- Write-downs +€13,426
up €13,426, from -€10,319 to €3,107
- Taxes -€3,134
down €3,134 (-100.0%), from €3,135 to €1
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 | €91,405 | €91,966 | +€561 | +0.6% |
| Fixed assets | 21/28 | €14,009 | €14,009 | = | 0.0% |
| Financial fixed assets | 28 | €14,009 | €14,009 | = | 0.0% |
| Current assets | 29/58 | €77,396 | €77,957 | +€561 | +0.7% |
| Amounts receivable within one year | 40/41 | €30,828 | €34,765 | +€3,937 | +12.8% |
| Trade receivables | 40 | €24,239 | €26,590 | +€2,351 | +9.7% |
| Other amounts receivable | 41 | €6,589 | €8,175 | +€1,586 | +24.1% |
| Cash at bank and in hand | 54/58 | €46,568 | €43,193 | -€3,376 | -7.2% |
| Total equity and liabilities | 10/49 | €91,405 | €91,966 | +€561 | +0.6% |
| Equity | 10/15 | -€7,236 | -€28,802 | -€21,566 | -298% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,432 | €1,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,432 | €1,432 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,432 | €1,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,268 | -€48,834 | -€21,566 | -79.1% |
| Provisions and deferred taxes | 16 | - | €43,678 | +€43,678 | |
| Provisions for liabilities and charges | 160/5 | - | €43,678 | +€43,678 | |
| Other liabilities and charges | 164/5 | - | €43,678 | +€43,678 | |
| Amounts payable | 17/49 | €98,641 | €77,090 | -€21,551 | -21.8% |
| Amounts payable within one year | 42/48 | €98,293 | €76,682 | -€21,612 | -22.0% |
| Trade debts | 44 | €85,793 | €68,995 | -€16,798 | -19.6% |
| Suppliers | 440/4 | €85,793 | €68,995 | -€16,798 | -19.6% |
| Taxes, remuneration and social security | 45 | €10,883 | €6,070 | -€4,813 | -44.2% |
| Taxes | 450/3 | €10,175 | €5,361 | -€4,813 | -47.3% |
| Remuneration and social security | 454/9 | €709 | €709 | = | 0.0% |
| Other amounts payable | 47/48 | €1,617 | €1,617 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €348 | €408 | +€60 | +17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,319 | €3,107 | +€13,426 | |
| Other operating charges | 640/8 | €15,151 | €1,345 | -€13,807 | -91.1% |
| Non-recurring operating charges | 66A | - | €43,678 | +€43,678 | |
| Gross operating margin | 9900 | €52,577 | €26,955 | -€25,622 | -48.7% |
| Operating profit (loss) | 9901 | €47,744 | -€21,175 | -€68,919 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €505 | €390 | -€115 | -22.7% |
| Recurring financial charges | 65 | €505 | €390 | -€115 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €47,240 | -€21,565 | -€68,805 | |
| Income taxes | 67/77 | €3,135 | €1 | -€3,134 | -100.0% |
| Profit (loss) for the period | 9904 | €44,105 | -€21,566 | -€65,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,105 | -€21,566 | -€65,671 |
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 27 October 2026 via checked.be.