C.R.I.: 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.
C.R.I.
Largest movements
- Receivables within one year +€13,525
up €13,525 (+144%), from €9,360 to €22,885
of which Trade receivables: +€17,847
- Tangible fixed assets -€4,992
down €4,992 (-14.9%), from €33,536 to €28,544
of which Furniture and vehicles: -€3,346
- Deferred charges and accrued income +€2,423
up €2,423 (+3,136%), from €77 to €2,500
- Other debts +€18,624
up €18,624 (+102%), from €18,277 to €36,901
- Profit (loss) carried forward -€7,948
down €7,948 (-40.6%), from -€19,580 to -€27,527
- Debts after one year -€5,341
down €5,341 (-79.5%), from €6,715 to €1,373
- Short-term financial debts +€4,403
new in 2025: €4,403
- Trade debts +€4,114
up €4,114 (+109%), from €3,777 to €7,891
- Financial income +€7,414
up €7,414 (+18,539%), from €40 to €7,454
- Other operating charges +€5,648
up €5,648 (+4,476%), from €126 to €5,774
- Financial charges -€3,896
down €3,896 (-72.1%), from €5,403 to €1,507
- Gross operating margin +€2,456
up €2,456 (+44.0%), from -€5,584 to -€3,128
- Depreciation -€1,943
down €1,943 (-28.0%), from €6,936 to €4,992
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 | €192,991 | €203,400 | +€10,409 | +5.4% |
| Fixed assets | 21/28 | €33,536 | €28,544 | -€4,992 | -14.9% |
| Tangible fixed assets | 22/27 | €33,536 | €28,544 | -€4,992 | -14.9% |
| Plant, machinery and equipment | 23 | €2,016 | €1,530 | -€486 | -24.1% |
| Furniture and vehicles | 24 | €22,800 | €19,454 | -€3,346 | -14.7% |
| Other tangible fixed assets | 26 | €8,720 | €7,560 | -€1,161 | -13.3% |
| Current assets | 29/58 | €159,455 | €174,856 | +€15,401 | +9.7% |
| Amounts receivable after more than one year | 29 | €149,456 | €149,456 | = | 0.0% |
| Other amounts receivable | 291 | €149,456 | €149,456 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,360 | €22,885 | +€13,525 | +144% |
| Trade receivables | 40 | €4,494 | €22,341 | +€17,847 | +397% |
| Other amounts receivable | 41 | €4,866 | €544 | -€4,322 | -88.8% |
| Cash at bank and in hand | 54/58 | €562 | €15 | -€547 | -97.3% |
| Deferred charges and accrued income | 490/1 | €77 | €2,500 | +€2,423 | +3,136% |
| Total equity and liabilities | 10/49 | €192,991 | €203,400 | +€10,409 | +5.4% |
| Equity | 10/15 | €155,437 | €147,489 | -€7,948 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,416 | €156,416 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €154,556 | €156,416 | +€1,860 | +1.2% |
| Profit (loss) carried forward | 14 | -€19,580 | -€27,527 | -€7,948 | -40.6% |
| Amounts payable | 17/49 | €37,554 | €55,910 | +€18,356 | +48.9% |
| Amounts payable after more than one year | 17 | €6,715 | €1,373 | -€5,341 | -79.5% |
| Financial debts | 170/4 | €6,715 | €1,373 | -€5,341 | -79.5% |
| Amounts payable within one year | 42/48 | €30,839 | €54,537 | +€23,698 | +76.8% |
| Current portion of amounts payable after more than one year | 42 | €8,785 | €5,341 | -€3,444 | -39.2% |
| Financial debts | 43 | - | €4,403 | +€4,403 | |
| Credit institutions | 430/8 | - | €4,403 | +€4,403 | |
| Trade debts | 44 | €3,777 | €7,891 | +€4,114 | +109% |
| Suppliers | 440/4 | €3,777 | €7,891 | +€4,114 | +109% |
| Other amounts payable | 47/48 | €18,277 | €36,901 | +€18,624 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,936 | €4,992 | -€1,943 | -28.0% |
| Other operating charges | 640/8 | €126 | €5,774 | +€5,648 | +4,476% |
| Gross operating margin | 9900 | -€5,584 | -€3,128 | +€2,456 | +44.0% |
| Operating profit (loss) | 9901 | -€12,646 | -€13,895 | -€1,249 | -9.9% |
| Financial income | 75/76B | €40 | €7,454 | +€7,414 | +18,539% |
| Recurring financial income | 75 | €40 | €7,454 | +€7,414 | +18,539% |
| Financial charges | 65/66B | €5,403 | €1,507 | -€3,896 | -72.1% |
| Recurring financial charges | 65 | €5,403 | €1,507 | -€3,896 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,008 | -€7,948 | +€10,060 | +55.9% |
| Income taxes | 67/77 | €1,571 | €0 | -€1,571 | -100% |
| Profit (loss) for the period | 9904 | -€19,580 | -€7,948 | +€11,632 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,580 | -€7,948 | +€11,632 | +59.4% |
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 26 October 2026 via checked.be.