C'RIUS: 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.
C'RIUS
Largest movements
- Cash +€108,608
up €108,608 (+272.3%), from €39,892 to €148,500
mainly Net result for the year (+€65,008) and Current investments (+€60,000)
- Current investments -€60,000
down €60,000 (-13.0%), from €460,000 to €400,000
- Reserves +€45,008
up €45,008 (+9.8%), from €457,115 to €502,123
- Gross operating margin -€8,395
down €8,395 (-9.0%), from €92,849 to €84,454
- Financial income -€5,278
down €5,278 (-47.8%), from €11,036 to €5,759
- Taxes -€3,893
down €3,893 (-13.7%), from €28,484 to €24,591
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,928 | €570,302 | +€44,375 | +8.4% |
| Current assets | 29/58 | €525,928 | €570,302 | +€44,375 | +8.4% |
| Amounts receivable within one year | 40/41 | €25,088 | €21,505 | -€3,583 | -14.3% |
| Trade receivables | 40 | €25,088 | €21,505 | -€3,583 | -14.3% |
| Current investments | 50/53 | €460,000 | €400,000 | -€60,000 | -13.0% |
| Cash at bank and in hand | 54/58 | €39,892 | €148,500 | +€108,608 | +272.3% |
| Deferred charges and accrued income | 490/1 | €947 | €297 | -€650 | -68.6% |
| Total equity and liabilities | 10/49 | €525,928 | €570,302 | +€44,375 | +8.4% |
| Equity | 10/15 | €502,615 | €547,623 | +€45,008 | +9.0% |
| Contributions | 10/11 | €45,500 | €45,500 | = | 0.0% |
| Reserves | 13 | €457,115 | €502,123 | +€45,008 | +9.8% |
| Distributable reserves | 133 | €457,115 | €502,123 | +€45,008 | +9.8% |
| Amounts payable | 17/49 | €23,312 | €22,679 | -€633 | -2.7% |
| Amounts payable within one year | 42/48 | €23,312 | €22,679 | -€633 | -2.7% |
| Trade debts | 44 | €399 | €176 | -€223 | -55.9% |
| Suppliers | 440/4 | €399 | €176 | -€223 | -55.9% |
| Taxes, remuneration and social security | 45 | €14,793 | €17,889 | +€3,096 | +20.9% |
| Taxes | 450/3 | €14,793 | €17,889 | +€3,096 | +20.9% |
| Other amounts payable | 47/48 | €8,120 | €4,614 | -€3,506 | -43.2% |
| Other operating charges | 640/8 | €556 | €572 | +€16 | +2.9% |
| Gross operating margin | 9900 | €92,849 | €84,454 | -€8,395 | -9.0% |
| Operating profit (loss) | 9901 | €92,294 | €83,882 | -€8,411 | -9.1% |
| Financial income | 75/76B | €11,036 | €5,759 | -€5,278 | -47.8% |
| Recurring financial income | 75 | €11,036 | €5,759 | -€5,278 | -47.8% |
| Financial charges | 65/66B | €30 | €42 | +€12 | +41.1% |
| Recurring financial charges | 65 | €30 | €42 | +€12 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €103,300 | €89,599 | -€13,701 | -13.3% |
| Income taxes | 67/77 | €28,484 | €24,591 | -€3,893 | -13.7% |
| Profit (loss) for the period | 9904 | €74,816 | €65,008 | -€9,809 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,816 | €65,008 | -€9,809 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.