CRISTO: 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.
CRISTO
Largest movements
- Tangible fixed assets -€22,972
down €22,972 (-3.3%), from €700,602 to €677,630
of which Land and buildings: -€20,824
- Cash +€11,186
up €11,186 (+666%), from €1,679 to €12,864
mainly Depreciation (+€22,972) and Net result for the year (+€20,130)
- Debts after one year -€43,486
down €43,486 (-13.4%), from €323,839 to €280,353
- Reserves +€20,130
up €20,130 (+31.4%), from €64,041 to €84,172
- Tax, wage and social debts +€10,351
up €10,351 (+173%), from €5,981 to €16,332
- Gross operating margin +€16,416
up €16,416 (+33.6%), from €48,924 to €65,340
- Taxes +€7,787
up €7,787 (+338%), from €2,306 to €10,092
- Other operating charges +€899
up €899 (+58.8%), from €1,528 to €2,428
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 | €725,511 | €710,670 | -€14,841 | -2.0% |
| Fixed assets | 21/28 | €701,602 | €679,130 | -€22,472 | -3.2% |
| Tangible fixed assets | 22/27 | €700,602 | €677,630 | -€22,972 | -3.3% |
| Land and buildings | 22 | €684,328 | €663,504 | -€20,824 | -3.0% |
| Furniture and vehicles | 24 | €16,274 | €14,126 | -€2,149 | -13.2% |
| Financial fixed assets | 28 | €1,000 | €1,500 | +€500 | +50.0% |
| Current assets | 29/58 | €23,908 | €31,540 | +€7,631 | +31.9% |
| Amounts receivable within one year | 40/41 | €21,708 | €18,146 | -€3,562 | -16.4% |
| Trade receivables | 40 | €16,810 | €15,310 | -€1,500 | -8.9% |
| Other amounts receivable | 41 | €4,898 | €2,836 | -€2,062 | -42.1% |
| Cash at bank and in hand | 54/58 | €1,679 | €12,864 | +€11,186 | +666% |
| Deferred charges and accrued income | 490/1 | €522 | €529 | +€8 | +1.5% |
| Total equity and liabilities | 10/49 | €725,511 | €710,670 | -€14,841 | -2.0% |
| Equity | 10/15 | €56,902 | €77,033 | +€20,130 | +35.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €64,041 | €84,172 | +€20,130 | +31.4% |
| Distributable reserves | 133 | €64,041 | €84,172 | +€20,130 | +31.4% |
| Profit (loss) carried forward | 14 | -€8,139 | -€8,139 | = | 0.0% |
| Amounts payable | 17/49 | €668,609 | €633,637 | -€34,971 | -5.2% |
| Amounts payable after more than one year | 17 | €323,839 | €280,353 | -€43,486 | -13.4% |
| Financial debts | 170/4 | €323,839 | €280,353 | -€43,486 | -13.4% |
| Amounts payable within one year | 42/48 | €344,770 | €353,285 | +€8,515 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €45,339 | €43,486 | -€1,853 | -4.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €197,397 | €196,914 | -€483 | -0.2% |
| Suppliers | 440/4 | €197,397 | €196,914 | -€483 | -0.2% |
| Taxes, remuneration and social security | 45 | €5,981 | €16,332 | +€10,351 | +173% |
| Taxes | 450/3 | €5,981 | €16,332 | +€10,351 | +173% |
| Other amounts payable | 47/48 | €96,053 | €96,553 | +€500 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,472 | €22,972 | +€501 | +2.2% |
| Other operating charges | 640/8 | €1,528 | €2,428 | +€899 | +58.8% |
| Gross operating margin | 9900 | €48,924 | €65,340 | +€16,416 | +33.6% |
| Operating profit (loss) | 9901 | €24,924 | €39,940 | +€15,016 | +60.2% |
| Financial income | 75/76B | €556 | €183 | -€373 | -67.1% |
| Recurring financial income | 75 | €556 | €183 | -€373 | -67.1% |
| Financial charges | 65/66B | €9,828 | €9,900 | +€72 | +0.7% |
| Recurring financial charges | 65 | €9,828 | €9,900 | +€72 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €15,652 | €30,223 | +€14,571 | +93.1% |
| Income taxes | 67/77 | €2,306 | €10,092 | +€7,787 | +338% |
| Profit (loss) for the period | 9904 | €13,346 | €20,130 | +€6,784 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,346 | €20,130 | +€6,784 | +50.8% |
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 22 October 2026 via checked.be.