CR-LIFE: 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.
CR-LIFE
Largest movements
- Deferred charges and accrued income -€23,937
down €23,937 (-44.5%), from €53,792 to €29,855
- Cash +€20,890
up €20,890 (+8.8%), from €236,373 to €257,263
mainly Net result for the year (+€47,768) and Other debts (+€46,043)
- Intangible fixed assets +€18,400
up €18,400 (+115%), from €16,000 to €34,400
- Receivables within one year +€15,446
up €15,446 (+21.1%), from €73,146 to €88,592
of which Other amounts receivable: +€57,043
- Tangible fixed assets -€13,798
down €13,798 (-5.5%), from €250,721 to €236,923
of which Land and buildings: -€14,458
- Other debts +€46,043
new in 2025: €46,043
- Trade debts -€38,153
down €38,153 (-61.1%), from €62,400 to €24,247
- Tax, wage and social debts +€13,995
up €13,995 (+172%), from €8,118 to €22,114
- Reserves -€11,134
down €11,134 (-2.0%), from €566,892 to €555,757
of which Distributable reserves: -€11,134
- Gross operating margin -€35,539
down €35,539 (-25.2%), from €141,092 to €105,553
- Depreciation +€7,436
up €7,436 (+26.0%), from €28,601 to €36,037
- Taxes -€6,479
down €6,479 (-25.8%), from €25,118 to €18,640
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 | €643,625 | €655,192 | +€11,567 | +1.8% |
| Fixed assets | 21/28 | €266,721 | €271,323 | +€4,602 | +1.7% |
| Intangible fixed assets | 21 | €16,000 | €34,400 | +€18,400 | +115% |
| Tangible fixed assets | 22/27 | €250,721 | €236,923 | -€13,798 | -5.5% |
| Land and buildings | 22 | €196,870 | €182,411 | -€14,458 | -7.3% |
| Plant, machinery and equipment | 23 | €195 | - | -€195 | |
| Furniture and vehicles | 24 | €22,218 | €16,664 | -€5,554 | -25.0% |
| Other tangible fixed assets | 26 | €31,438 | €37,848 | +€6,410 | +20.4% |
| Current assets | 29/58 | €376,904 | €383,869 | +€6,965 | +1.8% |
| Amounts receivable after more than one year | 29 | €13,592 | €8,158 | -€5,434 | -40.0% |
| Trade receivables | 290 | €13,592 | €8,158 | -€5,434 | -40.0% |
| Amounts receivable within one year | 40/41 | €73,146 | €88,592 | +€15,446 | +21.1% |
| Trade receivables | 40 | €63,393 | €21,796 | -€41,597 | -65.6% |
| Other amounts receivable | 41 | €9,753 | €66,796 | +€57,043 | +585% |
| Cash at bank and in hand | 54/58 | €236,373 | €257,263 | +€20,890 | +8.8% |
| Deferred charges and accrued income | 490/1 | €53,792 | €29,855 | -€23,937 | -44.5% |
| Total equity and liabilities | 10/49 | €643,625 | €655,192 | +€11,567 | +1.8% |
| Equity | 10/15 | €573,092 | €561,957 | -€11,134 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €566,892 | €555,757 | -€11,134 | -2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €565,032 | €553,897 | -€11,134 | -2.0% |
| Amounts payable | 17/49 | €70,533 | €93,235 | +€22,702 | +32.2% |
| Amounts payable within one year | 42/48 | €70,533 | €93,235 | +€22,702 | +32.2% |
| Financial debts | 43 | €14 | €831 | +€817 | +5,843% |
| Credit institutions | 430/8 | €14 | €831 | +€817 | +5,843% |
| Trade debts | 44 | €62,400 | €24,247 | -€38,153 | -61.1% |
| Suppliers | 440/4 | €62,400 | €24,247 | -€38,153 | -61.1% |
| Taxes, remuneration and social security | 45 | €8,118 | €22,114 | +€13,995 | +172% |
| Taxes | 450/3 | €8,118 | €22,114 | +€13,995 | +172% |
| Other amounts payable | 47/48 | - | €46,043 | +€46,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,601 | €36,037 | +€7,436 | +26.0% |
| Other operating charges | 640/8 | €1,559 | €1,608 | +€49 | +3.1% |
| Gross operating margin | 9900 | €141,092 | €105,553 | -€35,539 | -25.2% |
| Operating profit (loss) | 9901 | €110,933 | €67,909 | -€43,024 | -38.8% |
| Financial income | 75/76B | €761 | €834 | +€72 | +9.5% |
| Recurring financial income | 75 | €761 | €834 | +€72 | +9.5% |
| Financial charges | 65/66B | €1,730 | €2,335 | +€605 | +35.0% |
| Recurring financial charges | 65 | €1,730 | €2,335 | +€605 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €109,964 | €66,407 | -€43,557 | -39.6% |
| Income taxes | 67/77 | €25,118 | €18,640 | -€6,479 | -25.8% |
| Profit (loss) for the period | 9904 | €84,846 | €47,768 | -€37,078 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,846 | €47,768 | -€37,078 | -43.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.