CRYNS INVEST: 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.
What changed
CRYNS INVEST
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,265
2024 · €50,667-€7,402
Equity
€5.2m
2024 · €2.7m+€2.5m
Cash
€421,995
2024 · €395,613+€26,381
Balance sheet total
€5.9m
2024 · €3.6m+€2.4m
Largest movements
Assets
- Tangible fixed assets +€2.3m
up €2.3m (+80.2%), from €2.9m to €5.2m
of which Land and buildings: +€2.4m
Equity and liabilities
- Revaluation surpluses +€2.5m
new in 2025: €2.5m
- Other debts -€78,984
down €78,984 (-75.6%), from €104,444 to €25,460
Income statement
- Depreciation +€21,706
up €21,706 (+14.7%), from €147,494 to €169,200
- Other operating charges -€14,829
down €14,829 (-55.5%), from €26,707 to €11,878
- Taxes +€7,547
up €7,547 (+15.9%), from €47,617 to €55,165
- Gross operating margin +€7,054
up €7,054 (+2.8%), from €252,538 to €259,592
- Financial charges -€4,025
down €4,025 (-20.1%), from €20,017 to €15,991
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.
Result 2024
€50,667
Gross operating margin
+€7,054
Depreciation
-€21,706
Other operating charges
+€14,829
Financial income
-€3,875
Financial charges
+€4,025
Taxes
-€7,547
Deferred taxes and other
-€183
Result 2025
€43,265
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€81,268
Investment
-€2.5m
Financing
+€2.5m
Cash 2024
€395,613
From operations (derived)
+€81,268
Net result for the year
+€43,265
Depreciation
+€169,200
Smaller working-capital items
+€991
Provisions
-€35,042
Tax, wage and social debts
-€18,162
Other debts
-€78,984
Investment (derived)
-€2.5m
Investment in fixed assets (net)
-€2.5m
Financing
+€2.5m
Debts after one year
-€38,699
Current portion of long-term debt
+€1,460
Contributions, distributions and other
+€2.5m
Cash 2025
€421,995
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,577,323 | €5,942,129 | +€2.4m | +66.1% |
| Fixed assets | 21/28 | €2,911,269 | €5,247,317 | +€2.3m | +80.2% |
| Tangible fixed assets | 22/27 | €2,911,269 | €5,247,317 | +€2.3m | +80.2% |
| Land and buildings | 22 | €2,795,572 | €5,150,020 | +€2.4m | +84.2% |
| Plant, machinery and equipment | 23 | €1,198 | €1,964 | +€766 | +64.0% |
| Furniture and vehicles | 24 | €114,499 | €95,333 | -€19,166 | -16.7% |
| Current assets | 29/58 | €666,054 | €694,812 | +€28,758 | +4.3% |
| Amounts receivable within one year | 40/41 | €1,571 | €4,017 | +€2,447 | +156% |
| Trade receivables | 40 | €1,567 | €1,034 | -€534 | -34.1% |
| Other amounts receivable | 41 | €3 | €2,984 | +€2,980 | +93,136% |
| Current investments | 50/53 | €263,866 | €263,866 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €395,613 | €421,995 | +€26,381 | +6.7% |
| Deferred charges and accrued income | 490/1 | €5,004 | €4,934 | -€70 | -1.4% |
| Total equity and liabilities | 10/49 | €3,577,323 | €5,942,129 | +€2.4m | +66.1% |
| Equity | 10/15 | €2,678,983 | €5,209,848 | +€2.5m | +94.5% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,487,600 | +€2.5m | |
| Reserves | 13 | €2,211,499 | €2,249,472 | +€37,973 | +1.7% |
| Non-distributable reserves | 130/1 | €21,200 | €21,200 | = | 0.0% |
| Legal reserve | 130 | €21,200 | €21,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €905,993 | €828,966 | -€77,027 | -8.5% |
| Distributable reserves | 133 | €1,284,307 | €1,399,307 | +€115,000 | +9.0% |
| Profit (loss) carried forward | 14 | €255,483 | €260,775 | +€5,292 | +2.1% |
| Provisions and deferred taxes | 16 | €396,444 | €361,401 | -€35,042 | -8.8% |
| Deferred taxes | 168 | €396,444 | €361,401 | -€35,042 | -8.8% |
| Amounts payable | 17/49 | €501,897 | €370,880 | -€131,017 | -26.1% |
| Amounts payable after more than one year | 17 | €297,818 | €259,119 | -€38,699 | -13.0% |
| Financial debts | 170/4 | €297,818 | €259,119 | -€38,699 | -13.0% |
| Amounts payable within one year | 42/48 | €188,130 | €92,254 | -€95,875 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €37,238 | €38,699 | +€1,460 | +3.9% |
| Trade debts | 44 | €11,230 | €11,041 | -€189 | -1.7% |
| Suppliers | 440/4 | €11,230 | €11,041 | -€189 | -1.7% |
| Taxes, remuneration and social security | 45 | €35,217 | €17,055 | -€18,162 | -51.6% |
| Taxes | 450/3 | €35,217 | €17,055 | -€18,162 | -51.6% |
| Other amounts payable | 47/48 | €104,444 | €25,460 | -€78,984 | -75.6% |
| Accrued charges and deferred income | 492/3 | €15,949 | €19,506 | +€3,557 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,494 | €169,200 | +€21,706 | +14.7% |
| Other operating charges | 640/8 | €26,707 | €11,878 | -€14,829 | -55.5% |
| Gross operating margin | 9900 | €252,538 | €259,592 | +€7,054 | +2.8% |
| Operating profit (loss) | 9901 | €78,337 | €78,515 | +€178 | +0.2% |
| Financial income | 75/76B | €4,739 | €864 | -€3,875 | -81.8% |
| Recurring financial income | 75 | €1,846 | €864 | -€982 | -53.2% |
| Non-recurring financial income | 76B | €2,893 | - | -€2,893 | |
| Financial charges | 65/66B | €20,017 | €15,991 | -€4,025 | -20.1% |
| Recurring financial charges | 65 | €20,017 | €15,991 | -€4,025 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €63,059 | €63,387 | +€328 | +0.5% |
| Transfer from deferred taxes | 780 | €35,225 | €35,042 | -€183 | -0.5% |
| Income taxes | 67/77 | €47,617 | €55,165 | +€7,547 | +15.9% |
| Profit (loss) for the period | 9904 | €50,667 | €43,265 | -€7,402 | -14.6% |
| Transfer from tax-exempt reserves | 789 | €78,893 | €77,027 | -€1,866 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €129,560 | €120,292 | -€9,268 | -7.2% |
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.