CRYSTAL CLEAR STRATEGY: 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 CLEAR STRATEGY
Largest movements
- Cash -€42,860
down €42,860 (-27.6%), from €155,288 to €112,428
mainly Contributions, distributions and other (-€99,438) and Receivables within one year (-€25,989)
- Receivables within one year +€25,989
up €25,989 (+277%), from €9,377 to €35,366
of which Other amounts receivable: +€25,696
- Tangible fixed assets -€3,467
no longer reported in 2025 (was €3,467)
- Reserves -€88,948
down €88,948 (-59.9%), from €148,523 to €59,575
- Other debts +€75,677
new in 2025: €75,677
- Tax, wage and social debts -€5,575
down €5,575 (-48.1%), from €11,587 to €6,013
of which Taxes: -€4,307
- Gross operating margin -€19,878
down €19,878 (-52.8%), from €37,680 to €17,802
- Taxes -€6,890
down €6,890 (-59.8%), from €11,515 to €4,626
- Depreciation -€3,942
no longer reported in 2025 (was €3,942)
- Financial charges +€2,013
up €2,013 (+1,092%), from €184 to €2,197
- Financial income +€774
up €774 (+12,040%), from €6 to €781
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 | €169,062 | €149,179 | -€19,884 | -11.8% |
| Fixed assets | 21/28 | €3,492 | €25 | -€3,467 | -99.3% |
| Tangible fixed assets | 22/27 | €3,467 | - | -€3,467 | |
| Furniture and vehicles | 24 | €3,467 | - | -€3,467 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €165,570 | €149,154 | -€16,417 | -9.9% |
| Amounts receivable within one year | 40/41 | €9,377 | €35,366 | +€25,989 | +277% |
| Trade receivables | 40 | €9,346 | €9,639 | +€293 | +3.1% |
| Other amounts receivable | 41 | €31 | €25,727 | +€25,696 | +82,149% |
| Cash at bank and in hand | 54/58 | €155,288 | €112,428 | -€42,860 | -27.6% |
| Deferred charges and accrued income | 490/1 | €905 | €1,359 | +€454 | +50.2% |
| Total equity and liabilities | 10/49 | €169,062 | €149,179 | -€19,884 | -11.8% |
| Equity | 10/15 | €154,723 | €65,775 | -€88,948 | -57.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,523 | €59,575 | -€88,948 | -59.9% |
| Distributable reserves | 133 | €148,523 | €59,575 | -€88,948 | -59.9% |
| Amounts payable | 17/49 | €14,339 | €83,403 | +€69,064 | +482% |
| Amounts payable within one year | 42/48 | €14,339 | €83,387 | +€69,048 | +482% |
| Trade debts | 44 | €2,752 | €1,697 | -€1,055 | -38.3% |
| Suppliers | 440/4 | €2,752 | €1,697 | -€1,055 | -38.3% |
| Taxes, remuneration and social security | 45 | €11,587 | €6,013 | -€5,575 | -48.1% |
| Taxes | 450/3 | €10,320 | €6,013 | -€4,307 | -41.7% |
| Remuneration and social security | 454/9 | €1,267 | - | -€1,267 | |
| Other amounts payable | 47/48 | - | €75,677 | +€75,677 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | - | -€3,942 | |
| Other operating charges | 640/8 | €987 | €1,270 | +€282 | +28.6% |
| Gross operating margin | 9900 | €37,680 | €17,802 | -€19,878 | -52.8% |
| Operating profit (loss) | 9901 | €32,751 | €16,532 | -€16,218 | -49.5% |
| Financial income | 75/76B | €6 | €781 | +€774 | +12,040% |
| Recurring financial income | 75 | €6 | €781 | +€774 | +12,040% |
| Financial charges | 65/66B | €184 | €2,197 | +€2,013 | +1,092% |
| Recurring financial charges | 65 | €184 | €2,197 | +€2,013 | +1,092% |
| Profit (loss) for the period before taxes | 9903 | €32,573 | €15,116 | -€17,457 | -53.6% |
| Income taxes | 67/77 | €11,515 | €4,626 | -€6,890 | -59.8% |
| Profit (loss) for the period | 9904 | €21,057 | €10,490 | -€10,567 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,057 | €10,490 | -€10,567 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.