CRYSTAL: 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.
CRYSTAL
Largest movements
- Cash -€133,380
down €133,380 (-53.4%), from €249,654 to €116,274
mainly Receivables within one year (-€111,248) and Contributions, distributions and other (-€26,705)
- Receivables within one year +€111,248
up €111,248 (+273%), from €40,692 to €151,940
of which Other amounts receivable: +€105,458
- Profit (loss) carried forward -€14,487
no longer reported in 2025 (was €14,487)
- Reserves -€5,855
down €5,855 (-2.5%), from €237,088 to €231,232
of which Tax-exempt reserves: -€5,739
- Provisions -€3,826
down €3,826 (-17.0%), from €22,503 to €18,677
- Gross operating margin +€8,114
up €8,114, from -€4,814 to €3,300
- Taxes +€3,098
up €3,098 (+88.0%), from €3,520 to €6,618
- Financial income +€2,388
up €2,388 (+38.2%), from €6,248 to €8,636
- Financial charges +€1,403
up €1,403 (+2,676%), from €52 to €1,456
- Depreciation -€933
down €933 (-62.1%), from €1,501 to €569
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 | €294,982 | €273,964 | -€21,018 | -7.1% |
| Fixed assets | 21/28 | €1,607 | €575 | -€1,031 | -64.2% |
| Tangible fixed assets | 22/27 | €1,607 | €575 | -€1,031 | -64.2% |
| Plant, machinery and equipment | 23 | €637 | €234 | -€404 | -63.3% |
| Furniture and vehicles | 24 | €969 | €341 | -€628 | -64.8% |
| Current assets | 29/58 | €293,375 | €273,389 | -€19,986 | -6.8% |
| Amounts receivable within one year | 40/41 | €40,692 | €151,940 | +€111,248 | +273% |
| Trade receivables | 40 | - | €5,790 | +€5,790 | |
| Other amounts receivable | 41 | €40,692 | €146,150 | +€105,458 | +259% |
| Cash at bank and in hand | 54/58 | €249,654 | €116,274 | -€133,380 | -53.4% |
| Deferred charges and accrued income | 490/1 | €3,030 | €5,176 | +€2,146 | +70.8% |
| Total equity and liabilities | 10/49 | €294,982 | €273,964 | -€21,018 | -7.1% |
| Equity | 10/15 | €270,167 | €249,824 | -€20,343 | -7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €237,088 | €231,232 | -€5,855 | -2.5% |
| Tax-exempt reserves | 132 | €33,754 | €28,016 | -€5,739 | -17.0% |
| Distributable reserves | 133 | €203,334 | €203,217 | -€117 | -0.1% |
| Profit (loss) carried forward | 14 | €14,487 | - | -€14,487 | |
| Provisions and deferred taxes | 16 | €22,503 | €18,677 | -€3,826 | -17.0% |
| Deferred taxes | 168 | €22,503 | €18,677 | -€3,826 | -17.0% |
| Amounts payable | 17/49 | €2,312 | €5,462 | +€3,151 | +136% |
| Amounts payable within one year | 42/48 | €2,312 | €4,130 | +€1,819 | +78.7% |
| Trade debts | 44 | €245 | €1,119 | +€874 | +357% |
| Suppliers | 440/4 | €245 | €1,119 | +€874 | +357% |
| Taxes, remuneration and social security | 45 | €1,267 | €3,011 | +€1,745 | +138% |
| Taxes | 450/3 | €1,267 | €3,011 | +€1,745 | +138% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Accrued charges and deferred income | 492/3 | - | €1,332 | +€1,332 | |
| Non-recurring operating income | 76A | - | €2,537 | +€2,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €569 | -€933 | -62.1% |
| Other operating charges | 640/8 | €728 | €758 | +€29 | +4.0% |
| Gross operating margin | 9900 | -€4,814 | €3,300 | +€8,114 | |
| Operating profit (loss) | 9901 | -€7,044 | €1,974 | +€9,018 | |
| Financial income | 75/76B | €6,248 | €8,636 | +€2,388 | +38.2% |
| Recurring financial income | 75 | €6,248 | €8,636 | +€2,388 | +38.2% |
| Financial charges | 65/66B | €52 | €1,456 | +€1,403 | +2,676% |
| Recurring financial charges | 65 | €52 | €1,456 | +€1,403 | +2,676% |
| Profit (loss) for the period before taxes | 9903 | -€848 | €9,154 | +€10,002 | |
| Transfer from deferred taxes | 780 | €3,826 | €3,826 | = | 0.0% |
| Income taxes | 67/77 | €3,520 | €6,618 | +€3,098 | +88.0% |
| Profit (loss) for the period | 9904 | -€542 | €6,362 | +€6,904 | |
| Transfer from tax-exempt reserves | 789 | €5,739 | €5,739 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,197 | €12,100 | +€6,904 | +133% |
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.