CRUSTILLA: 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.
CRUSTILLA
Largest movements
- Tangible fixed assets -€33,345
down €33,345 (-11.4%), from €293,684 to €260,339
of which Land and buildings: -€26,680
- Cash +€29,908
up €29,908 (+172%), from €17,411 to €47,319
mainly Net result for the year (+€42,081) and Depreciation (+€40,205)
- Receivables within one year +€5,260
up €5,260 (+12.6%), from €41,672 to €46,932
of which Other amounts receivable: +€4,483
- Other debts +€18,450
up €18,450 (+299%), from €6,170 to €24,619
- Reserves -€9,321
down €9,321 (-2.3%), from €407,998 to €398,676
- Debts after one year -€8,791
down €8,791 (-37.3%), from €23,583 to €14,792
- Trade debts +€5,117
up €5,117 (+319%), from €1,605 to €6,722
- Gross operating margin +€34,340
up €34,340 (+50.5%), from €68,052 to €102,392
- Taxes +€13,031
up €13,031 (+275%), from €4,735 to €17,766
- Depreciation -€4,200
down €4,200 (-9.5%), from €44,404 to €40,205
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 | €466,455 | €472,476 | +€6,021 | +1.3% |
| Fixed assets | 21/28 | €294,179 | €260,834 | -€33,345 | -11.3% |
| Tangible fixed assets | 22/27 | €293,684 | €260,339 | -€33,345 | -11.4% |
| Land and buildings | 22 | €250,334 | €223,654 | -€26,680 | -10.7% |
| Plant, machinery and equipment | 23 | €678 | €6,356 | +€5,678 | +838% |
| Furniture and vehicles | 24 | €42,672 | €30,328 | -€12,344 | -28.9% |
| Financial fixed assets | 28 | €495 | €495 | = | 0.0% |
| Current assets | 29/58 | €172,275 | €211,642 | +€39,367 | +22.9% |
| Amounts receivable after more than one year | 29 | €113,000 | €113,000 | = | 0.0% |
| Other amounts receivable | 291 | €113,000 | €113,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,672 | €46,932 | +€5,260 | +12.6% |
| Trade receivables | 40 | €17,484 | €18,261 | +€777 | +4.4% |
| Other amounts receivable | 41 | €24,188 | €28,671 | +€4,483 | +18.5% |
| Cash at bank and in hand | 54/58 | €17,411 | €47,319 | +€29,908 | +172% |
| Deferred charges and accrued income | 490/1 | €192 | €4,391 | +€4,199 | +2,182% |
| Total equity and liabilities | 10/49 | €466,455 | €472,476 | +€6,021 | +1.3% |
| Equity | 10/15 | €426,598 | €417,276 | -€9,321 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €407,998 | €398,676 | -€9,321 | -2.3% |
| Distributable reserves | 133 | €407,998 | €398,676 | -€9,321 | -2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,857 | €55,200 | +€15,343 | +38.5% |
| Amounts payable after more than one year | 17 | €23,583 | €14,792 | -€8,791 | -37.3% |
| Financial debts | 170/4 | €23,583 | €14,792 | -€8,791 | -37.3% |
| Amounts payable within one year | 42/48 | €16,162 | €40,400 | +€24,238 | +150% |
| Current portion of amounts payable after more than one year | 42 | €8,388 | €8,791 | +€403 | +4.8% |
| Trade debts | 44 | €1,605 | €6,722 | +€5,117 | +319% |
| Suppliers | 440/4 | €1,605 | €6,722 | +€5,117 | +319% |
| Taxes, remuneration and social security | 45 | €0 | €268 | +€268 | |
| Taxes | 450/3 | €0 | €268 | +€268 | |
| Other amounts payable | 47/48 | €6,170 | €24,619 | +€18,450 | +299% |
| Accrued charges and deferred income | 492/3 | €112 | €8 | -€104 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,404 | €40,205 | -€4,200 | -9.5% |
| Other operating charges | 640/8 | €4,653 | €4,195 | -€458 | -9.8% |
| Gross operating margin | 9900 | €68,052 | €102,392 | +€34,340 | +50.5% |
| Operating profit (loss) | 9901 | €18,994 | €57,992 | +€38,998 | +205% |
| Financial income | 75/76B | €3,390 | €3,392 | +€2 | +0.1% |
| Recurring financial income | 75 | €3,390 | €3,392 | +€2 | +0.1% |
| Financial charges | 65/66B | €1,939 | €1,536 | -€403 | -20.8% |
| Recurring financial charges | 65 | €1,939 | €1,536 | -€403 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €20,445 | €59,847 | +€39,402 | +193% |
| Income taxes | 67/77 | €4,735 | €17,766 | +€13,031 | +275% |
| Profit (loss) for the period | 9904 | €15,710 | €42,081 | +€26,371 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €15,710 | €42,081 | +€26,371 | +168% |
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 18 October 2026 via checked.be.