CRYO CELSIUS: 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.
CRYO CELSIUS
Largest movements
- Cash -€189,124
down €189,124 (-56.6%), from €334,002 to €144,878
mainly Receivables within one year (-€105,157) and Tax, wage and social debts (-€65,455)
- Receivables within one year +€105,157
up €105,157 (+183.6%), from €57,260 to €162,416
- Deferred charges and accrued income +€49,267
up €49,267 (+4743.7%), from €1,039 to €50,306
- Tangible fixed assets -€23,359
down €23,359 (-83.5%), from €27,965 to €4,607
of which Plant, machinery and equipment: -€22,383
- Stocks and contracts -€8,064
down €8,064 (-3.2%), from €248,217 to €240,153
- Debts after one year +€183,037
new in 2025: €183,037
- Tax, wage and social debts -€65,455
down €65,455 (-39.8%), from €164,347 to €98,892
of which Taxes: -€64,188
- Trade debts -€65,294
down €65,294 (-45.1%), from €144,773 to €79,479
- Reserves -€60,000
no longer reported in 2025 (was €60,000)
- Profit (loss) carried forward -€39,959
down €39,959 (-16.5%), from €242,780 to €202,820
- Gross operating margin -€325,235
down €325,235 (-90.6%), from €358,917 to €33,681
- Taxes -€88,155
down €88,155 (-99.3%), from €88,815 to €661
- Staff costs +€27,685
up €27,685 (+281.1%), from €9,850 to €37,535
- Financial charges +€22,744
up €22,744 (+218.5%), from €10,411 to €33,154
of which Non-recurring financial charges: +€23,618
- Depreciation -€9,068
down €9,068 (-81.4%), from €11,134 to €2,067
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 | €673,426 | €608,210 | -€65,216 | -9.7% |
| Fixed assets | 21/28 | €32,908 | €10,457 | -€22,451 | -68.2% |
| Intangible fixed assets | 21 | €1,043 | €450 | -€593 | -56.9% |
| Tangible fixed assets | 22/27 | €27,965 | €4,607 | -€23,359 | -83.5% |
| Plant, machinery and equipment | 23 | €26,227 | €3,843 | -€22,383 | -85.3% |
| Furniture and vehicles | 24 | €1,739 | €763 | -€975 | -56.1% |
| Financial fixed assets | 28 | €3,900 | €5,400 | +€1,500 | +38.5% |
| Current assets | 29/58 | €640,518 | €597,753 | -€42,764 | -6.7% |
| Stocks and contracts in progress | 3 | €248,217 | €240,153 | -€8,064 | -3.2% |
| Stocks | 30/36 | €248,217 | €240,153 | -€8,064 | -3.2% |
| Amounts receivable within one year | 40/41 | €57,260 | €162,416 | +€105,157 | +183.6% |
| Trade receivables | 40 | €57,260 | €162,416 | +€105,157 | +183.6% |
| Cash at bank and in hand | 54/58 | €334,002 | €144,878 | -€189,124 | -56.6% |
| Deferred charges and accrued income | 490/1 | €1,039 | €50,306 | +€49,267 | +4743.7% |
| Total equity and liabilities | 10/49 | €673,426 | €608,210 | -€65,216 | -9.7% |
| Equity | 10/15 | €307,780 | €207,820 | -€99,959 | -32.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,000 | - | -€60,000 | |
| Non-distributable reserves | 130/1 | €60,000 | - | -€60,000 | |
| Reserves not available under the articles | 1311 | €60,000 | - | -€60,000 | |
| Profit (loss) carried forward | 14 | €242,780 | €202,820 | -€39,959 | -16.5% |
| Amounts payable | 17/49 | €365,646 | €400,390 | +€34,743 | +9.5% |
| Amounts payable after more than one year | 17 | - | €183,037 | +€183,037 | |
| Financial debts | 170/4 | - | €183,037 | +€183,037 | |
| Amounts payable within one year | 42/48 | €365,646 | €217,353 | -€148,293 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,963 | +€16,963 | |
| Trade debts | 44 | €144,773 | €79,479 | -€65,294 | -45.1% |
| Suppliers | 440/4 | €144,773 | €79,479 | -€65,294 | -45.1% |
| Taxes, remuneration and social security | 45 | €164,347 | €98,892 | -€65,455 | -39.8% |
| Taxes | 450/3 | €161,050 | €96,863 | -€64,188 | -39.9% |
| Remuneration and social security | 454/9 | €3,297 | €2,029 | -€1,268 | -38.4% |
| Other amounts payable | 47/48 | €56,526 | €22,019 | -€34,507 | -61.0% |
| Remuneration, social security and pensions | 62 | €9,850 | €37,535 | +€27,685 | +281.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,134 | €2,067 | -€9,068 | -81.4% |
| Other operating charges | 640/8 | €808 | €273 | -€535 | -66.2% |
| Gross operating margin | 9900 | €358,917 | €33,681 | -€325,235 | -90.6% |
| Operating profit (loss) | 9901 | €337,125 | -€6,193 | -€343,318 | |
| Financial income | 75/76B | €1,816 | €49 | -€1,766 | -97.3% |
| Recurring financial income | 75 | €1,816 | €49 | -€1,766 | -97.3% |
| Financial charges | 65/66B | €10,411 | €33,154 | +€22,744 | +218.5% |
| Recurring financial charges | 65 | €10,411 | €9,537 | -€874 | -8.4% |
| Non-recurring financial charges | 66B | - | €23,618 | +€23,618 | |
| Profit (loss) for the period before taxes | 9903 | €328,529 | -€39,298 | -€367,828 | |
| Income taxes | 67/77 | €88,815 | €661 | -€88,155 | -99.3% |
| Profit (loss) for the period | 9904 | €239,714 | -€39,959 | -€279,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €239,714 | -€39,959 | -€279,673 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.