cristata: 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.
cristata
Largest movements
- Cash +€5,545
up €5,545 (+8.7%), from €63,787 to €69,332
mainly Depreciation (+€5,191) and Tax, wage and social debts (+€3,144)
- Tangible fixed assets -€3,100
down €3,100 (-20.2%), from €15,318 to €12,218
- Receivables within one year +€1,735
up €1,735 (+16.2%), from €10,738 to €12,473
of which Other amounts receivable: +€2,834
- Tax, wage and social debts +€3,144
up €3,144 (+237.0%), from €1,326 to €4,470
- Gross operating margin -€39,125
down €39,125 (-89.4%), from €43,770 to €4,645
- Taxes -€7,650
down €7,650 (-85.2%), from €8,980 to €1,330
- Depreciation +€1,675
up €1,675 (+47.6%), from €3,517 to €5,191
- Financial income +€1,256
up €1,256 (+67.0%), from €1,874 to €3,130
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 | €139,843 | €144,032 | +€4,189 | +3.0% |
| Fixed assets | 21/28 | €15,318 | €12,218 | -€3,100 | -20.2% |
| Tangible fixed assets | 22/27 | €15,318 | €12,218 | -€3,100 | -20.2% |
| Furniture and vehicles | 24 | €15,318 | €12,218 | -€3,100 | -20.2% |
| Current assets | 29/58 | €124,525 | €131,814 | +€7,289 | +5.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,738 | €12,473 | +€1,735 | +16.2% |
| Trade receivables | 40 | €9,690 | €8,591 | -€1,099 | -11.3% |
| Other amounts receivable | 41 | €1,048 | €3,882 | +€2,834 | +270.3% |
| Cash at bank and in hand | 54/58 | €63,787 | €69,332 | +€5,545 | +8.7% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €139,843 | €144,032 | +€4,189 | +3.0% |
| Equity | 10/15 | €132,029 | €132,365 | +€336 | +0.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,529 | €129,865 | +€336 | +0.3% |
| Amounts payable | 17/49 | €7,814 | €11,667 | +€3,853 | +49.3% |
| Amounts payable within one year | 42/48 | €7,814 | €11,667 | +€3,853 | +49.3% |
| Financial debts | 43 | €1,165 | €769 | -€397 | -34.0% |
| Credit institutions | 430/8 | €1,165 | €769 | -€397 | -34.0% |
| Trade debts | 44 | €2,028 | €1,818 | -€210 | -10.4% |
| Suppliers | 440/4 | €2,028 | €1,818 | -€210 | -10.4% |
| Taxes, remuneration and social security | 45 | €1,326 | €4,470 | +€3,144 | +237.0% |
| Taxes | 450/3 | €1,326 | €4,470 | +€3,144 | +237.0% |
| Other amounts payable | 47/48 | €3,294 | €4,610 | +€1,316 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €5,191 | +€1,675 | +47.6% |
| Other operating charges | 640/8 | €240 | €464 | +€225 | +93.8% |
| Non-recurring operating charges | 66A | €248 | €0 | -€248 | -100.0% |
| Gross operating margin | 9900 | €43,770 | €4,645 | -€39,125 | -89.4% |
| Operating profit (loss) | 9901 | €39,766 | -€1,010 | -€40,776 | |
| Financial income | 75/76B | €1,874 | €3,130 | +€1,256 | +67.0% |
| Recurring financial income | 75 | €1,874 | €3,130 | +€1,256 | +67.0% |
| Financial charges | 65/66B | €150 | €454 | +€303 | +201.9% |
| Recurring financial charges | 65 | €150 | €454 | +€303 | +201.9% |
| Profit (loss) for the period before taxes | 9903 | €41,490 | €1,667 | -€39,823 | -96.0% |
| Income taxes | 67/77 | €8,980 | €1,330 | -€7,650 | -85.2% |
| Profit (loss) for the period | 9904 | €32,510 | €336 | -€32,174 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,510 | €336 | -€32,174 | -99.0% |
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.