CRISTIANO CONSTRUCT: what changed
Two fiscal 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.
CRISTIANO CONSTRUCT
Largest movements
- Tangible fixed assets +€71,183
up €71,183 (+2324.3%), from €3,063 to €74,245
of which Furniture and vehicles: +€71,549
- Cash -€10,746
down €10,746 (-48.3%), from €22,263 to €11,517
mainly Investment in fixed assets (net) (-€87,422) and Receivables within one year (-€6,521)
- Receivables within one year +€6,521
up €6,521 (+9.1%), from €71,604 to €78,125
of which Trade receivables: +€7,397
- Debts after one year +€30,037
new in 2025: €30,037
- Current portion of long-term debt +€23,127
new in 2025: €23,127
- Profit (loss) carried forward +€14,250
up €14,250 (+17.7%), from €80,486 to €94,737
- Tax, wage and social debts -€2,416
down €2,416 (-19.9%), from €12,117 to €9,701
of which Taxes: -€5,574
- Depreciation +€8,213
up €8,213 (+102.3%), from €8,026 to €16,240
- Financial charges +€6,695
up €6,695 (+136.6%), from €4,901 to €11,595
- Taxes -€2,930
down €2,930 (-38.7%), from €7,571 to €4,641
- Other operating charges -€2,215
down €2,215 (-37.9%), from €5,849 to €3,634
- Gross operating margin +€792
up €792 (+1.6%), from €49,563 to €50,355
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 | €97,070 | €164,621 | +€67,551 | +69.6% |
| Fixed assets | 21/28 | €3,063 | €74,245 | +€71,183 | +2324.3% |
| Tangible fixed assets | 22/27 | €3,063 | €74,245 | +€71,183 | +2324.3% |
| Plant, machinery and equipment | 23 | €705 | €339 | -€366 | -51.9% |
| Furniture and vehicles | 24 | €2,358 | €73,906 | +€71,549 | +3034.9% |
| Current assets | 29/58 | €94,007 | €90,376 | -€3,632 | -3.9% |
| Amounts receivable within one year | 40/41 | €71,604 | €78,125 | +€6,521 | +9.1% |
| Trade receivables | 40 | €53,889 | €61,286 | +€7,397 | +13.7% |
| Other amounts receivable | 41 | €17,714 | €16,838 | -€876 | -4.9% |
| Cash at bank and in hand | 54/58 | €22,263 | €11,517 | -€10,746 | -48.3% |
| Deferred charges and accrued income | 490/1 | €141 | €733 | +€593 | +421.3% |
| Total equity and liabilities | 10/49 | €97,070 | €164,621 | +€67,551 | +69.6% |
| Equity | 10/15 | €82,486 | €96,737 | +€14,250 | +17.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,486 | €94,737 | +€14,250 | +17.7% |
| Amounts payable | 17/49 | €14,584 | €67,884 | +€53,300 | +365.5% |
| Amounts payable after more than one year | 17 | - | €30,037 | +€30,037 | |
| Financial debts | 170/4 | - | €30,037 | +€30,037 | |
| Amounts payable within one year | 42/48 | €14,584 | €37,847 | +€23,263 | +159.5% |
| Current portion of amounts payable after more than one year | 42 | - | €23,127 | +€23,127 | |
| Trade debts | 44 | €1,921 | €3,332 | +€1,411 | +73.5% |
| Suppliers | 440/4 | €1,921 | €3,332 | +€1,411 | +73.5% |
| Taxes, remuneration and social security | 45 | €12,117 | €9,701 | -€2,416 | -19.9% |
| Taxes | 450/3 | €10,606 | €5,032 | -€5,574 | -52.6% |
| Remuneration and social security | 454/9 | €1,511 | €4,669 | +€3,158 | +209.0% |
| Other amounts payable | 47/48 | €546 | €1,687 | +€1,141 | +209.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,026 | €16,240 | +€8,213 | +102.3% |
| Other operating charges | 640/8 | €5,849 | €3,634 | -€2,215 | -37.9% |
| Gross operating margin | 9900 | €49,563 | €50,355 | +€792 | +1.6% |
| Operating profit (loss) | 9901 | €35,688 | €30,481 | -€5,207 | -14.6% |
| Financial income | 75/76B | €110 | €6 | -€104 | -95.0% |
| Recurring financial income | 75 | €110 | €6 | -€104 | -95.0% |
| Financial charges | 65/66B | €4,901 | €11,595 | +€6,695 | +136.6% |
| Recurring financial charges | 65 | €4,901 | €11,595 | +€6,695 | +136.6% |
| Profit (loss) for the period before taxes | 9903 | €30,897 | €18,891 | -€12,006 | -38.9% |
| Income taxes | 67/77 | €7,571 | €4,641 | -€2,930 | -38.7% |
| Profit (loss) for the period | 9904 | €23,326 | €14,250 | -€9,075 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,326 | €14,250 | -€9,075 | -38.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.