CRISTYCAR: 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.
CRISTYCAR
Largest movements
- Cash +€20,666
up €20,666 (+12.6%), from €164,337 to €185,002
mainly Net result for the year (+€24,401) and Other debts (+€5,009)
- Stocks and contracts -€4,763
down €4,763 (-15.8%), from €30,081 to €25,318
- Profit (loss) carried forward +€24,401
up €24,401 (+361%), from €6,765 to €31,166
- Reserves -€14,576
down €14,576 (-30.8%), from €47,267 to €32,691
of which Distributable reserves: -€16,436
- Other debts +€5,009
up €5,009 (+51.6%), from €9,708 to €14,718
- Trade debts -€2,567
down €2,567 (-12.9%), from €19,851 to €17,284
- Gross operating margin +€17,904
up €17,904 (+23.3%), from €76,760 to €94,663
- Taxes +€4,625
up €4,625 (+84.9%), from €5,448 to €10,073
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 | €215,994 | €229,458 | +€13,464 | +6.2% |
| Fixed assets | 21/28 | €15,828 | €13,948 | -€1,880 | -11.9% |
| Tangible fixed assets | 22/27 | €14,628 | €12,748 | -€1,880 | -12.9% |
| Furniture and vehicles | 24 | €14,628 | €12,748 | -€1,880 | -12.9% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €200,166 | €215,510 | +€15,344 | +7.7% |
| Stocks and contracts in progress | 3 | €30,081 | €25,318 | -€4,763 | -15.8% |
| Stocks | 30/36 | €30,081 | €25,318 | -€4,763 | -15.8% |
| Amounts receivable within one year | 40/41 | €4,854 | €4,295 | -€559 | -11.5% |
| Trade receivables | 40 | €4,854 | €4,295 | -€559 | -11.5% |
| Cash at bank and in hand | 54/58 | €164,337 | €185,002 | +€20,666 | +12.6% |
| Deferred charges and accrued income | 490/1 | €894 | €894 | = | 0.0% |
| Total equity and liabilities | 10/49 | €215,994 | €229,458 | +€13,464 | +6.2% |
| Equity | 10/15 | €62,711 | €72,537 | +€9,825 | +15.7% |
| Contributions | 10/11 | €8,680 | €8,680 | = | 0.0% |
| Reserves | 13 | €47,267 | €32,691 | -€14,576 | -30.8% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €47,267 | €30,831 | -€16,436 | -34.8% |
| Profit (loss) carried forward | 14 | €6,765 | €31,166 | +€24,401 | +361% |
| Provisions and deferred taxes | 16 | €106,592 | €106,592 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €106,592 | €106,592 | = | 0.0% |
| Pensions and similar obligations | 160 | €106,592 | €106,592 | = | 0.0% |
| Amounts payable | 17/49 | €46,691 | €50,329 | +€3,638 | +7.8% |
| Amounts payable within one year | 42/48 | €46,291 | €50,329 | +€4,038 | +8.7% |
| Trade debts | 44 | €19,851 | €17,284 | -€2,567 | -12.9% |
| Suppliers | 440/4 | €19,851 | €17,284 | -€2,567 | -12.9% |
| Taxes, remuneration and social security | 45 | €16,731 | €18,327 | +€1,596 | +9.5% |
| Taxes | 450/3 | €8,773 | €12,033 | +€3,260 | +37.2% |
| Remuneration and social security | 454/9 | €7,959 | €6,294 | -€1,664 | -20.9% |
| Other amounts payable | 47/48 | €9,708 | €14,718 | +€5,009 | +51.6% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Non-recurring operating income | 76A | €11,946 | - | -€11,946 | |
| Remuneration, social security and pensions | 62 | €52,513 | €52,411 | -€102 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €1,880 | = | 0.0% |
| Other operating charges | 640/8 | €4,406 | €4,357 | -€50 | -1.1% |
| Gross operating margin | 9900 | €76,760 | €94,663 | +€17,904 | +23.3% |
| Operating profit (loss) | 9901 | €17,960 | €36,015 | +€18,055 | +101% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €983 | €1,547 | +€564 | +57.4% |
| Recurring financial charges | 65 | €983 | €1,547 | +€564 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €16,978 | €34,474 | +€17,497 | +103% |
| Income taxes | 67/77 | €5,448 | €10,073 | +€4,625 | +84.9% |
| Profit (loss) for the period | 9904 | €11,529 | €24,401 | +€12,872 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €11,529 | €24,401 | +€12,872 | +112% |
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 28 October 2026 via checked.be.