CRISCA: 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.
CRISCA
Largest movements
- Tangible fixed assets -€2,955
down €2,955 (-33.2%), from €8,903 to €5,948
- Stocks and contracts -€1,320
down €1,320 (-3.8%), from €34,993 to €33,673
- Deferred charges and accrued income +€1,047
new in 2026: €1,047
- Profit (loss) carried forward -€4,725
down €4,725 (-3.3%), from -€144,234 to -€148,959
- Accrued charges and deferred income +€2,647
new in 2026: €2,647
- Tax, wage and social debts -€2,604
down €2,604 (-57.7%), from €4,515 to €1,910
of which Taxes: -€1,925
- Trade debts +€2,186
up €2,186 (+5.4%), from €40,208 to €42,394
- Gross operating margin -€8,597
down €8,597 (-55.8%), from €15,416 to €6,819
- Financial charges +€1,139
up €1,139 (+17.3%), from €6,591 to €7,730
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,131 | €58,551 | -€2,580 | -4.2% |
| Fixed assets | 21/28 | €8,993 | €6,038 | -€2,955 | -32.9% |
| Tangible fixed assets | 22/27 | €8,903 | €5,948 | -€2,955 | -33.2% |
| Plant, machinery and equipment | 23 | €8,903 | €5,948 | -€2,955 | -33.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €52,138 | €52,513 | +€376 | +0.7% |
| Stocks and contracts in progress | 3 | €34,993 | €33,673 | -€1,320 | -3.8% |
| Stocks | 30/36 | €34,993 | €33,673 | -€1,320 | -3.8% |
| Amounts receivable within one year | 40/41 | €15,087 | €15,534 | +€447 | +3.0% |
| Trade receivables | 40 | €9,562 | €5,085 | -€4,477 | -46.8% |
| Other amounts receivable | 41 | €5,525 | €10,449 | +€4,924 | +89.1% |
| Cash at bank and in hand | 54/58 | €2,058 | €2,259 | +€202 | +9.8% |
| Deferred charges and accrued income | 490/1 | - | €1,047 | +€1,047 | |
| Total equity and liabilities | 10/49 | €61,131 | €58,551 | -€2,580 | -4.2% |
| Equity | 10/15 | -€69,953 | -€74,678 | -€4,725 | -6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €55,689 | €55,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,130 | €18,130 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,130 | €18,130 | = | 0.0% |
| Distributable reserves | 133 | €37,559 | €37,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,234 | -€148,959 | -€4,725 | -3.3% |
| Amounts payable | 17/49 | €131,084 | €133,229 | +€2,146 | +1.6% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,084 | €90,582 | -€501 | -0.6% |
| Financial debts | 43 | €1,530 | €1,447 | -€83 | -5.4% |
| Credit institutions | 430/8 | €1,530 | €1,447 | -€83 | -5.4% |
| Trade debts | 44 | €40,208 | €42,394 | +€2,186 | +5.4% |
| Suppliers | 440/4 | €40,208 | €42,394 | +€2,186 | +5.4% |
| Taxes, remuneration and social security | 45 | €4,515 | €1,910 | -€2,604 | -57.7% |
| Taxes | 450/3 | €3,835 | €1,910 | -€1,925 | -50.2% |
| Remuneration and social security | 454/9 | €679 | - | -€679 | |
| Other amounts payable | 47/48 | €44,831 | €44,831 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,647 | +€2,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,022 | €2,955 | -€67 | -2.2% |
| Other operating charges | 640/8 | €912 | €859 | -€52 | -5.7% |
| Gross operating margin | 9900 | €15,416 | €6,819 | -€8,597 | -55.8% |
| Operating profit (loss) | 9901 | €11,482 | €3,005 | -€8,478 | -73.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €6,591 | €7,730 | +€1,139 | +17.3% |
| Recurring financial charges | 65 | €6,591 | €7,730 | +€1,139 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €4,901 | -€4,725 | -€9,626 | |
| Profit (loss) for the period | 9904 | €4,901 | -€4,725 | -€9,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,901 | -€4,725 | -€9,626 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.