CRISY: 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.
CRISY
Largest movements
- Cash +€10,370
up €10,370 (+67.3%), from €15,409 to €25,779
mainly Net result for the year (+€13,181) and Other debts (+€4,795)
- Tangible fixed assets +€9,445
up €9,445 (+314.6%), from €3,003 to €12,448
of which Furniture and vehicles: +€9,442
- Stocks and contracts -€3,533
down €3,533 (-1.8%), from €194,948 to €191,415
- Reserves +€10,000
up €10,000 (+17.3%), from €57,800 to €67,800
of which Distributable reserves: +€10,000
- Other debts +€4,795
up €4,795 (+7.7%), from €62,020 to €66,814
- Trade debts -€4,497
down €4,497 (-13.4%), from €33,461 to €28,964
- Tax, wage and social debts +€3,843
up €3,843 (+31.0%), from €12,395 to €16,238
of which Taxes: +€3,718
- Gross operating margin -€4,012
down €4,012 (-7.8%), from €51,553 to €47,542
- Depreciation -€3,614
down €3,614 (-52.7%), from €6,862 to €3,249
- Staff costs +€781
up €781 (+3.5%), from €22,168 to €22,949
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 | €214,088 | €229,692 | +€15,604 | +7.3% |
| Fixed assets | 21/28 | €3,053 | €12,498 | +€9,445 | +309.4% |
| Tangible fixed assets | 22/27 | €3,003 | €12,448 | +€9,445 | +314.6% |
| Furniture and vehicles | 24 | €1,553 | €10,995 | +€9,442 | +608.0% |
| Other tangible fixed assets | 26 | €1,450 | €1,453 | +€4 | +0.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €211,035 | €217,194 | +€6,158 | +2.9% |
| Stocks and contracts in progress | 3 | €194,948 | €191,415 | -€3,533 | -1.8% |
| Stocks | 30/36 | €194,948 | €191,415 | -€3,533 | -1.8% |
| Amounts receivable within one year | 40/41 | €679 | - | -€679 | |
| Trade receivables | 40 | €195 | - | -€195 | |
| Other amounts receivable | 41 | €484 | - | -€484 | |
| Cash at bank and in hand | 54/58 | €15,409 | €25,779 | +€10,370 | +67.3% |
| Total equity and liabilities | 10/49 | €214,088 | €229,692 | +€15,604 | +7.3% |
| Equity | 10/15 | €106,213 | €117,676 | +€11,463 | +10.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €57,800 | €67,800 | +€10,000 | +17.3% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €54,800 | €64,800 | +€10,000 | +18.2% |
| Profit (loss) carried forward | 14 | €18,413 | €19,876 | +€1,463 | +7.9% |
| Amounts payable | 17/49 | €107,875 | €112,016 | +€4,141 | +3.8% |
| Amounts payable within one year | 42/48 | €107,875 | €112,016 | +€4,141 | +3.8% |
| Trade debts | 44 | €33,461 | €28,964 | -€4,497 | -13.4% |
| Suppliers | 440/4 | €33,461 | €28,964 | -€4,497 | -13.4% |
| Taxes, remuneration and social security | 45 | €12,395 | €16,238 | +€3,843 | +31.0% |
| Taxes | 450/3 | €7,102 | €10,820 | +€3,718 | +52.3% |
| Remuneration and social security | 454/9 | €5,293 | €5,419 | +€126 | +2.4% |
| Other amounts payable | 47/48 | €62,020 | €66,814 | +€4,795 | +7.7% |
| Remuneration, social security and pensions | 62 | €22,168 | €22,949 | +€781 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,862 | €3,249 | -€3,614 | -52.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€229 | -€427 | -€198 | -86.8% |
| Other operating charges | 640/8 | €1,085 | €1,088 | +€3 | +0.3% |
| Gross operating margin | 9900 | €51,553 | €47,542 | -€4,012 | -7.8% |
| Operating profit (loss) | 9901 | €21,667 | €20,684 | -€983 | -4.5% |
| Financial income | 75/76B | €88 | €73 | -€15 | -17.3% |
| Recurring financial income | 75 | €88 | €73 | -€15 | -17.3% |
| Financial charges | 65/66B | €1,456 | €1,092 | -€363 | -25.0% |
| Recurring financial charges | 65 | €1,456 | €1,092 | -€363 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €20,300 | €19,664 | -€635 | -3.1% |
| Income taxes | 67/77 | €6,695 | €6,483 | -€212 | -3.2% |
| Profit (loss) for the period | 9904 | €13,605 | €13,181 | -€424 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,605 | €13,181 | -€424 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.