Cristimar: 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.
Cristimar
Largest movements
- Receivables within one year -€68,923
down €68,923 (-92.3%), from €74,645 to €5,722
- Deferred charges and accrued income -€3,906
down €3,906 (-93.5%), from €4,178 to €273
- Stocks and contracts -€1,449
no longer reported in 2024 (was €1,449)
- Advances received -€74,137
down €74,137 (-85.3%), from €86,940 to €12,803
- Profit (loss) carried forward +€27,679
up €27,679 (+36.4%), from -€76,088 to -€48,409
- Trade debts -€25,940
down €25,940 (-99.9%), from €25,967 to €27
- Gross operating margin +€40,408
up €40,408, from -€12,455 to €27,953
- Financial income +€1,923
up €1,923 (+19227100.0%), from €0 to €1,923
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 | €90,688 | €16,802 | -€73,885 | -81.5% |
| Current assets | 29/58 | €90,688 | €16,802 | -€73,885 | -81.5% |
| Stocks and contracts in progress | 3 | €1,449 | - | -€1,449 | |
| Stocks | 30/36 | €1,449 | - | -€1,449 | |
| Amounts receivable within one year | 40/41 | €74,645 | €5,722 | -€68,923 | -92.3% |
| Other amounts receivable | 41 | €74,645 | €5,722 | -€68,923 | -92.3% |
| Cash at bank and in hand | 54/58 | €10,416 | €10,807 | +€391 | +3.8% |
| Deferred charges and accrued income | 490/1 | €4,178 | €273 | -€3,906 | -93.5% |
| Total equity and liabilities | 10/49 | €90,688 | €16,802 | -€73,885 | -81.5% |
| Equity | 10/15 | -€43,706 | -€16,027 | +€27,679 | +63.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,395 | €1,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,395 | €1,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,395 | €1,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,088 | -€48,409 | +€27,679 | +36.4% |
| Amounts payable | 17/49 | €134,394 | €32,830 | -€101,564 | -75.6% |
| Amounts payable within one year | 42/48 | €134,394 | €32,830 | -€101,564 | -75.6% |
| Trade debts | 44 | €25,967 | €27 | -€25,940 | -99.9% |
| Suppliers | 440/4 | €25,967 | €27 | -€25,940 | -99.9% |
| Advances received on contracts in progress | 46 | €86,940 | €12,803 | -€74,137 | -85.3% |
| Taxes, remuneration and social security | 45 | €741 | - | -€741 | |
| Taxes | 450/3 | €741 | - | -€741 | |
| Other amounts payable | 47/48 | €20,746 | €20,000 | -€746 | -3.6% |
| Other operating charges | 640/8 | €1,457 | €1,327 | -€130 | -8.9% |
| Gross operating margin | 9900 | -€12,455 | €27,953 | +€40,408 | |
| Operating profit (loss) | 9901 | -€13,912 | €26,626 | +€40,538 | |
| Financial income | 75/76B | €0 | €1,923 | +€1,923 | +19227100.0% |
| Recurring financial income | 75 | €0 | €1,923 | +€1,923 | +19227100.0% |
| Financial charges | 65/66B | €695 | €545 | -€150 | -21.6% |
| Recurring financial charges | 65 | €695 | €545 | -€150 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,607 | €28,004 | +€42,611 | |
| Income taxes | 67/77 | €305 | €325 | +€20 | +6.7% |
| Profit (loss) for the period | 9904 | -€14,911 | €27,679 | +€42,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,911 | €27,679 | +€42,590 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.