MARINO - CRISMA: 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.
MARINO - CRISMA
Largest movements
- Cash -€13,926
down €13,926 (-11.9%), from €116,690 to €102,765
mainly Investment in fixed assets (net) (-€21,318) and Net result for the year (-€16,404)
- Receivables within one year +€7,127
up €7,127 (+33.2%), from €21,485 to €28,612
of which Other amounts receivable: +€10,127
- Tangible fixed assets +€4,141
up €4,141 (+1.8%), from €234,866 to €239,007
of which Plant, machinery and equipment: +€23,319
- Profit (loss) carried forward -€16,405
down €16,405, from €16,169 to -€235
- Trade debts +€15,306
new in 2025: €15,306
- Turnover +€27,818
new in 2025: €27,818
- Purchases and services +€26,104
new in 2025: €26,104
- Gross operating margin -€16,650
down €16,650 (-79.8%), from €20,866 to €4,216
- Depreciation -€3,650
down €3,650 (-17.5%), from €20,827 to €17,177
- Other operating charges -€1,977
down €1,977 (-35.2%), from €5,611 to €3,634
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 | €373,478 | €370,384 | -€3,093 | -0.8% |
| Fixed assets | 21/28 | €234,866 | €239,007 | +€4,141 | +1.8% |
| Tangible fixed assets | 22/27 | €234,866 | €239,007 | +€4,141 | +1.8% |
| Land and buildings | 22 | €215,750 | €205,149 | -€10,601 | -4.9% |
| Plant, machinery and equipment | 23 | €7,154 | €30,473 | +€23,319 | +326% |
| Furniture and vehicles | 24 | €11,962 | €3,385 | -€8,578 | -71.7% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Current assets | 29/58 | €138,611 | €131,377 | -€7,234 | -5.2% |
| Amounts receivable within one year | 40/41 | €21,485 | €28,612 | +€7,127 | +33.2% |
| Trade receivables | 40 | €21,485 | €18,485 | -€3,000 | -14.0% |
| Other amounts receivable | 41 | - | €10,127 | +€10,127 | |
| Cash at bank and in hand | 54/58 | €116,690 | €102,765 | -€13,926 | -11.9% |
| Deferred charges and accrued income | 490/1 | €436 | - | -€436 | |
| Total equity and liabilities | 10/49 | €373,478 | €370,384 | -€3,093 | -0.8% |
| Equity | 10/15 | €371,483 | €355,078 | -€16,405 | -4.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €324,327 | €324,327 | = | 0.0% |
| Distributable reserves | 133 | €324,327 | €324,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,169 | -€235 | -€16,405 | |
| Amounts payable | 17/49 | €1,995 | €15,306 | +€13,311 | +667% |
| Amounts payable within one year | 42/48 | €1,995 | €15,306 | +€13,311 | +667% |
| Trade debts | 44 | - | €15,306 | +€15,306 | |
| Suppliers | 440/4 | - | €15,306 | +€15,306 | |
| Taxes, remuneration and social security | 45 | €348 | €0 | -€348 | -100% |
| Taxes | 450/3 | €348 | €0 | -€348 | -100% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,646 | €0 | -€1,646 | -100% |
| Turnover | 70 | - | €27,818 | +€27,818 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €26,104 | +€26,104 | |
| Remuneration, social security and pensions | 62 | €458 | - | -€458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,827 | €17,177 | -€3,650 | -17.5% |
| Other operating charges | 640/8 | €5,611 | €3,634 | -€1,977 | -35.2% |
| Gross operating margin | 9900 | €20,866 | €4,216 | -€16,650 | -79.8% |
| Operating profit (loss) | 9901 | -€6,031 | -€16,595 | -€10,565 | -175% |
| Financial income | 75/76B | €408 | €564 | +€157 | +38.4% |
| Recurring financial income | 75 | €408 | €564 | +€157 | +38.4% |
| Financial charges | 65/66B | €65 | €130 | +€65 | +99.5% |
| Recurring financial charges | 65 | €65 | €130 | +€65 | +99.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,688 | -€16,161 | -€10,473 | -184% |
| Income taxes | 67/77 | €447 | €243 | -€204 | -45.7% |
| Profit (loss) for the period | 9904 | -€6,136 | -€16,404 | -€10,269 | -167% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,136 | -€16,404 | -€10,269 | -167% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.