CRISTOM: 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.
CRISTOM
Largest movements
- Cash -€141,469
down €141,469 (-48.0%), from €294,852 to €153,383
mainly Current investments (-€80,000) and Debts after one year (-€74,105)
- Current investments +€80,000
new in 2025: €80,000
- Tangible fixed assets -€79,584
down €79,584 (-14.4%), from €552,017 to €472,433
- Receivables within one year +€30,857
up €30,857 (+31.3%), from €98,519 to €129,376
of which Other amounts receivable: +€38,807
- Stocks and contracts +€18,013
up €18,013 (+17.0%), from €105,764 to €123,777
- Debts after one year -€74,105
down €74,105 (-19.1%), from €388,435 to €314,330
- Short-term financial debts +€26,061
new in 2025: €26,061
- Tax, wage and social debts -€18,066
down €18,066 (-46.1%), from €39,191 to €21,125
of which Taxes: -€10,201
- Trade debts -€17,003
down €17,003 (-22.3%), from €76,305 to €59,302
- Current portion of long-term debt -€11,635
down €11,635 (-12.6%), from €92,385 to €80,750
- Staff costs +€88,297
up €88,297 (+148%), from €59,794 to €148,091
- Gross operating margin +€21,927
up €21,927 (+9.6%), from €228,095 to €250,022
- Taxes -€18,563
down €18,563 (-82.1%), from €22,602 to €4,039
- Depreciation +€4,386
up €4,386 (+5.8%), from €75,198 to €79,584
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 | €1,082,732 | €987,022 | -€95,710 | -8.8% |
| Fixed assets | 21/28 | €555,264 | €475,680 | -€79,584 | -14.3% |
| Tangible fixed assets | 22/27 | €552,017 | €472,433 | -€79,584 | -14.4% |
| Land and buildings | 22 | €387,453 | €347,759 | -€39,694 | -10.2% |
| Furniture and vehicles | 24 | €154,230 | €114,701 | -€39,529 | -25.6% |
| Other tangible fixed assets | 26 | €10,334 | €9,973 | -€361 | -3.5% |
| Financial fixed assets | 28 | €3,247 | €3,247 | = | 0.0% |
| Current assets | 29/58 | €527,468 | €511,342 | -€16,126 | -3.1% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €105,764 | €123,777 | +€18,013 | +17.0% |
| Stocks | 30/36 | €105,764 | €123,777 | +€18,013 | +17.0% |
| Amounts receivable within one year | 40/41 | €98,519 | €129,376 | +€30,857 | +31.3% |
| Trade receivables | 40 | €83,416 | €75,466 | -€7,950 | -9.5% |
| Other amounts receivable | 41 | €15,103 | €53,910 | +€38,807 | +257% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €294,852 | €153,383 | -€141,469 | -48.0% |
| Deferred charges and accrued income | 490/1 | €16,333 | €12,806 | -€3,527 | -21.6% |
| Total equity and liabilities | 10/49 | €1,082,732 | €987,022 | -€95,710 | -8.8% |
| Equity | 10/15 | €440,892 | €442,860 | +€1,968 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €368,860 | €370,810 | +€1,950 | +0.5% |
| Tax-exempt reserves | 132 | €16,250 | €16,250 | = | 0.0% |
| Distributable reserves | 133 | €352,610 | €354,560 | +€1,950 | +0.6% |
| Profit (loss) carried forward | 14 | €65,832 | €65,850 | +€18 | 0.0% |
| Provisions and deferred taxes | 16 | €40,000 | €40,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €40,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable | 17/49 | €601,840 | €504,162 | -€97,678 | -16.2% |
| Amounts payable after more than one year | 17 | €388,435 | €314,330 | -€74,105 | -19.1% |
| Financial debts | 170/4 | €388,435 | €314,330 | -€74,105 | -19.1% |
| Amounts payable within one year | 42/48 | €207,881 | €187,238 | -€20,643 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €92,385 | €80,750 | -€11,635 | -12.6% |
| Financial debts | 43 | - | €26,061 | +€26,061 | |
| Credit institutions | 430/8 | - | €26,061 | +€26,061 | |
| Trade debts | 44 | €76,305 | €59,302 | -€17,003 | -22.3% |
| Suppliers | 440/4 | €76,305 | €59,302 | -€17,003 | -22.3% |
| Taxes, remuneration and social security | 45 | €39,191 | €21,125 | -€18,066 | -46.1% |
| Taxes | 450/3 | €23,959 | €13,758 | -€10,201 | -42.6% |
| Remuneration and social security | 454/9 | €15,232 | €7,367 | -€7,865 | -51.6% |
| Accrued charges and deferred income | 492/3 | €5,524 | €2,594 | -€2,930 | -53.0% |
| Remuneration, social security and pensions | 62 | €59,794 | €148,091 | +€88,297 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,198 | €79,584 | +€4,386 | +5.8% |
| Other operating charges | 640/8 | €2,092 | €2,761 | +€669 | +32.0% |
| Gross operating margin | 9900 | €228,095 | €250,022 | +€21,927 | +9.6% |
| Operating profit (loss) | 9901 | €91,011 | €19,586 | -€71,425 | -78.5% |
| Financial income | 75/76B | €1,380 | €1,624 | +€244 | +17.7% |
| Recurring financial income | 75 | €1,380 | €1,624 | +€244 | +17.7% |
| Financial charges | 65/66B | €12,963 | €15,203 | +€2,240 | +17.3% |
| Recurring financial charges | 65 | €12,963 | €15,203 | +€2,240 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €79,428 | €6,007 | -€73,421 | -92.4% |
| Income taxes | 67/77 | €22,602 | €4,039 | -€18,563 | -82.1% |
| Profit (loss) for the period | 9904 | €56,826 | €1,968 | -€54,858 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,826 | €1,968 | -€54,858 | -96.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.