CRYSTAPHARM: 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.
What changed
CRYSTAPHARM
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€635,309
2024 · €213,273+€422,036
Equity
€1.3m
2024 · €1.3m+€4,309
Cash
€75,233
2024 · €21,794+€53,439
Balance sheet total
€4.7m
2024 · €4.2m+€535,594
Largest movements
Assets
- Financial fixed assets +€497,872
up €497,872 (+12.0%), from €4.1m to €4.6m
- Cash +€53,439
up €53,439 (+245.2%), from €21,794 to €75,233
mainly Net result for the year (+€635,309) and Other debts (+€431,000)
Equity and liabilities
- Other debts +€431,000
up €431,000 (+215.5%), from €200,000 to €631,000
- Current portion of long-term debt +€49,495
new in 2025: €49,495
Income statement
- Financial income +€367,351
up €367,351 (+888.4%), from €41,349 to €408,700
- Gross operating margin +€90,562
up €90,562 (+36.3%), from €249,446 to €340,008
- Financial charges +€36,245
up €36,245 (+48.4%), from €74,840 to €111,085
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
€213,273
Gross operating margin
+€90,562
Other operating charges
+€1,340
Financial income
+€367,351
Financial charges
-€36,245
Taxes
-€973
Result 2025
€635,309
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.
From operations
+€1.1m
Investment
-€497,872
Financing
-€567,289
Cash 2024
€21,794
From operations (derived)
+€1.1m
Net result for the year
+€635,309
Receivables within one year
+€15,716
Trade debts
-€3,419
Tax, wage and social debts
+€39,038
Other debts
+€431,000
Accrued charges and deferred income
+€956
Investment (derived)
-€497,872
Investment in fixed assets (net)
-€497,872
Financing
-€567,289
Debts after one year
+€14,216
Current portion of long-term debt
+€49,495
Contributions, distributions and other
-€631,000
Cash 2025
€75,233
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,208,658 | €4,744,253 | +€535,594 | +12.7% |
| Fixed assets | 21/28 | €4,147,939 | €4,645,811 | +€497,872 | +12.0% |
| Financial fixed assets | 28 | €4,147,939 | €4,645,811 | +€497,872 | +12.0% |
| Current assets | 29/58 | €60,720 | €98,442 | +€37,723 | +62.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €38,911 | €23,195 | -€15,716 | -40.4% |
| Trade receivables | 40 | €37,510 | €23,168 | -€14,343 | -38.2% |
| Other amounts receivable | 41 | €1,401 | €27 | -€1,374 | -98.0% |
| Current investments | 50/53 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,794 | €75,233 | +€53,439 | +245.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €4,208,658 | €4,744,253 | +€535,594 | +12.7% |
| Equity | 10/15 | €1,276,365 | €1,280,673 | +€4,309 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,257,765 | €1,262,073 | +€4,309 | +0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,257,765 | €1,262,073 | +€4,309 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,932,294 | €3,463,579 | +€531,286 | +18.1% |
| Amounts payable after more than one year | 17 | €2,708,738 | €2,722,954 | +€14,216 | +0.5% |
| Financial debts | 170/4 | - | €281,956 | +€281,956 | |
| Other amounts payable | 178/9 | €2,708,738 | €2,440,998 | -€267,740 | -9.9% |
| Amounts payable within one year | 42/48 | €223,556 | €739,670 | +€516,114 | +230.9% |
| Current portion of amounts payable after more than one year | 42 | - | €49,495 | +€49,495 | |
| Trade debts | 44 | €3,419 | €0 | -€3,419 | -100.0% |
| Suppliers | 440/4 | €3,419 | €0 | -€3,419 | -100.0% |
| Taxes, remuneration and social security | 45 | €20,137 | €59,174 | +€39,038 | +193.9% |
| Taxes | 450/3 | €20,137 | €59,174 | +€39,038 | +193.9% |
| Other amounts payable | 47/48 | €200,000 | €631,000 | +€431,000 | +215.5% |
| Accrued charges and deferred income | 492/3 | - | €956 | +€956 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,682 | €1,342 | -€1,340 | -50.0% |
| Gross operating margin | 9900 | €249,446 | €340,008 | +€90,562 | +36.3% |
| Operating profit (loss) | 9901 | €246,764 | €338,666 | +€91,902 | +37.2% |
| Financial income | 75/76B | €41,349 | €408,700 | +€367,351 | +888.4% |
| Recurring financial income | 75 | €41,349 | €408,700 | +€367,351 | +888.4% |
| Financial charges | 65/66B | €74,840 | €111,085 | +€36,245 | +48.4% |
| Recurring financial charges | 65 | €74,840 | €111,085 | +€36,245 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €213,273 | €636,281 | +€423,009 | +198.3% |
| Income taxes | 67/77 | - | €973 | +€973 | |
| Profit (loss) for the period | 9904 | €213,273 | €635,309 | +€422,036 | +197.9% |
| Profit (loss) for the period to be appropriated | 9905 | €213,273 | €635,309 | +€422,036 | +197.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.