CRSTNS: 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.
CRSTNS
Largest movements
- Receivables within one year +€13,592
up €13,592 (+104%), from €13,048 to €26,640
of which Trade receivables: +€13,628
- Cash -€6,083
down €6,083 (-75.5%), from €8,057 to €1,975
mainly Receivables within one year (-€13,592) and Other debts (-€11,146)
- Deferred charges and accrued income +€5,206
up €5,206 (+604%), from €862 to €6,068
- Tangible fixed assets -€4,593
down €4,593 (-30.9%), from €14,878 to €10,284
- Other debts -€11,146
down €11,146 (-39.0%), from €28,567 to €17,421
- Reserves +€9,268
up €9,268 (+141%), from €6,579 to €15,848
- Trade debts +€6,747
up €6,747 (+5,872%), from €115 to €6,862
- Tax, wage and social debts +€3,260
up €3,260 (+79.4%), from €4,108 to €7,368
- Gross operating margin +€10,285
up €10,285 (+143%), from €7,172 to €17,457
- Taxes +€1,933
up €1,933 (+185%), from €1,045 to €2,978
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 | €41,869 | €50,000 | +€8,130 | +19.4% |
| Fixed assets | 21/28 | €14,878 | €10,284 | -€4,593 | -30.9% |
| Tangible fixed assets | 22/27 | €14,878 | €10,284 | -€4,593 | -30.9% |
| Furniture and vehicles | 24 | €14,878 | €10,284 | -€4,593 | -30.9% |
| Current assets | 29/58 | €26,992 | €39,715 | +€12,723 | +47.1% |
| Amounts receivable within one year | 40/41 | €13,048 | €26,640 | +€13,592 | +104% |
| Trade receivables | 40 | €13,012 | €26,640 | +€13,628 | +105% |
| Other amounts receivable | 41 | €36 | €0 | -€36 | -100% |
| Current investments | 50/53 | €5,023 | €5,032 | +€9 | +0.2% |
| Cash at bank and in hand | 54/58 | €8,057 | €1,975 | -€6,083 | -75.5% |
| Deferred charges and accrued income | 490/1 | €862 | €6,068 | +€5,206 | +604% |
| Total equity and liabilities | 10/49 | €41,869 | €50,000 | +€8,130 | +19.4% |
| Equity | 10/15 | €9,079 | €18,348 | +€9,268 | +102% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,579 | €15,848 | +€9,268 | +141% |
| Distributable reserves | 133 | €6,579 | €15,848 | +€9,268 | +141% |
| Amounts payable | 17/49 | €32,790 | €31,652 | -€1,138 | -3.5% |
| Amounts payable within one year | 42/48 | €32,790 | €31,652 | -€1,138 | -3.5% |
| Trade debts | 44 | €115 | €6,862 | +€6,747 | +5,872% |
| Suppliers | 440/4 | €115 | €6,862 | +€6,747 | +5,872% |
| Taxes, remuneration and social security | 45 | €4,108 | €7,368 | +€3,260 | +79.4% |
| Taxes | 450/3 | €4,108 | €7,368 | +€3,260 | +79.4% |
| Other amounts payable | 47/48 | €28,567 | €17,421 | -€11,146 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,436 | €4,593 | +€158 | +3.6% |
| Other operating charges | 640/8 | €412 | €438 | +€26 | +6.3% |
| Gross operating margin | 9900 | €7,172 | €17,457 | +€10,285 | +143% |
| Operating profit (loss) | 9901 | €2,324 | €12,425 | +€10,101 | +435% |
| Financial income | 75/76B | €33 | €27 | -€6 | -18.7% |
| Recurring financial income | 75 | €33 | €27 | -€6 | -18.7% |
| Financial charges | 65/66B | €223 | €206 | -€17 | -7.8% |
| Recurring financial charges | 65 | €223 | €206 | -€17 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €2,134 | €12,247 | +€10,112 | +474% |
| Income taxes | 67/77 | €1,045 | €2,978 | +€1,933 | +185% |
| Profit (loss) for the period | 9904 | €1,089 | €9,268 | +€8,179 | +751% |
| Profit (loss) for the period to be appropriated | 9905 | €1,089 | €9,268 | +€8,179 | +751% |
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 14 October 2026 via checked.be.