CRISTOR: 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.
CRISTOR
Largest movements
- Cash +€47,627
up €47,627 (+16.0%), from €297,121 to €344,748
mainly Net result for the year (+€59,359) and Other debts (+€3,094)
- Deferred charges and accrued income +€21,000
new in 2025: €21,000
- Reserves +€55,000
up €55,000 (+106.1%), from €51,860 to €106,860
of which Distributable reserves: +€55,000
- Profit (loss) carried forward +€4,359
up €4,359 (+2.1%), from €211,108 to €215,467
- Gross operating margin +€9,514
up €9,514 (+13.0%), from €73,365 to €82,879
- Purchases and services -€8,289
down €8,289 (-11.4%), from €72,660 to €64,371
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 | €315,897 | €380,997 | +€65,100 | +20.6% |
| Fixed assets | 21/28 | €1,987 | €941 | -€1,047 | -52.7% |
| Tangible fixed assets | 22/27 | €1,638 | €591 | -€1,047 | -63.9% |
| Furniture and vehicles | 24 | €1,638 | €591 | -€1,047 | -63.9% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €313,910 | €380,057 | +€66,147 | +21.1% |
| Amounts receivable within one year | 40/41 | €16,789 | €14,309 | -€2,481 | -14.8% |
| Trade receivables | 40 | €16,789 | €14,309 | -€2,481 | -14.8% |
| Cash at bank and in hand | 54/58 | €297,121 | €344,748 | +€47,627 | +16.0% |
| Deferred charges and accrued income | 490/1 | - | €21,000 | +€21,000 | |
| Total equity and liabilities | 10/49 | €315,897 | €380,997 | +€65,100 | +20.6% |
| Equity | 10/15 | €275,368 | €334,727 | +€59,359 | +21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €51,860 | €106,860 | +€55,000 | +106.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €50,000 | €105,000 | +€55,000 | +110.0% |
| Profit (loss) carried forward | 14 | €211,108 | €215,467 | +€4,359 | +2.1% |
| Amounts payable | 17/49 | €40,530 | €46,271 | +€5,741 | +14.2% |
| Amounts payable within one year | 42/48 | €40,530 | €46,271 | +€5,741 | +14.2% |
| Trade debts | 44 | €2,677 | €5,337 | +€2,661 | +99.4% |
| Suppliers | 440/4 | €877 | €2,970 | +€2,094 | +238.8% |
| Bills of exchange payable | 441 | €1,800 | €2,367 | +€567 | +31.5% |
| Taxes, remuneration and social security | 45 | €28,368 | €28,354 | -€14 | 0.0% |
| Taxes | 450/3 | €28,368 | €27,954 | -€413 | -1.5% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €9,486 | €12,580 | +€3,094 | +32.6% |
| Turnover | 70 | €146,025 | €147,250 | +€1,225 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,660 | €64,371 | -€8,289 | -11.4% |
| Remuneration, social security and pensions | 62 | €821 | €319 | -€502 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €1,047 | = | 0.0% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | €73,365 | €82,879 | +€9,514 | +13.0% |
| Operating profit (loss) | 9901 | €71,158 | €81,162 | +€10,004 | +14.1% |
| Financial charges | 65/66B | €212 | €429 | +€217 | +102.3% |
| Recurring financial charges | 65 | €212 | €429 | +€217 | +102.3% |
| Profit (loss) for the period before taxes | 9903 | €70,946 | €80,733 | +€9,787 | +13.8% |
| Income taxes | 67/77 | €20,788 | €21,373 | +€586 | +2.8% |
| Profit (loss) for the period | 9904 | €50,158 | €59,359 | +€9,201 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,158 | €59,359 | +€9,201 | +18.3% |
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 1 October 2026 via checked.be.