CR33MERS: 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.
CR33MERS
Largest movements
- Tangible fixed assets -€7,351
down €7,351 (-10.1%), from €72,829 to €65,478
- Deferred charges and accrued income +€6,675
up €6,675 (+306.3%), from €2,179 to €8,854
- Cash -€4,176
down €4,176 (-3.3%), from €127,960 to €123,783
mainly Other debts (-€11,281) and Deferred charges and accrued income (-€6,675)
- Reserves +€113,815
up €113,815 (+3270.6%), from €3,480 to €117,295
- Profit (loss) carried forward -€106,456
no longer reported in 2025 (was €106,456)
- Other debts -€11,281
no longer reported in 2025 (was €11,281)
- Tax, wage and social debts +€7,533
up €7,533 (+25.2%), from €29,931 to €37,464
of which Remuneration and social security: +€11,256
- Debts after one year -€3,518
down €3,518 (-6.9%), from €51,353 to €47,834
- Staff costs +€17,190
up €17,190 (+14.8%), from €116,481 to €133,670
- Gross operating margin +€13,897
up €13,897 (+9.4%), from €148,209 to €162,106
- Other operating charges -€5,709
down €5,709 (-77.5%), from €7,370 to €1,661
- Financial income +€1,878
up €1,878 (+862.2%), from €218 to €2,095
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 | €243,040 | €241,288 | -€1,753 | -0.7% |
| Fixed assets | 21/28 | €72,829 | €67,217 | -€5,612 | -7.7% |
| Intangible fixed assets | 21 | - | €1,739 | +€1,739 | |
| Tangible fixed assets | 22/27 | €72,829 | €65,478 | -€7,351 | -10.1% |
| Land and buildings | 22 | €59,524 | €56,217 | -€3,307 | -5.6% |
| Plant, machinery and equipment | 23 | €1,659 | €1,216 | -€443 | -26.7% |
| Furniture and vehicles | 24 | €11,646 | €8,045 | -€3,601 | -30.9% |
| Current assets | 29/58 | €170,211 | €174,071 | +€3,860 | +2.3% |
| Amounts receivable within one year | 40/41 | €40,073 | €41,434 | +€1,361 | +3.4% |
| Trade receivables | 40 | €25,767 | €8,660 | -€17,107 | -66.4% |
| Other amounts receivable | 41 | €14,305 | €32,773 | +€18,468 | +129.1% |
| Cash at bank and in hand | 54/58 | €127,960 | €123,783 | -€4,176 | -3.3% |
| Deferred charges and accrued income | 490/1 | €2,179 | €8,854 | +€6,675 | +306.3% |
| Total equity and liabilities | 10/49 | €243,040 | €241,288 | -€1,753 | -0.7% |
| Equity | 10/15 | €128,536 | €135,895 | +€7,359 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,480 | €117,295 | +€113,815 | +3270.6% |
| Distributable reserves | 133 | €3,480 | €117,295 | +€113,815 | +3270.6% |
| Profit (loss) carried forward | 14 | €106,456 | - | -€106,456 | |
| Amounts payable | 17/49 | €114,505 | €105,393 | -€9,112 | -8.0% |
| Amounts payable after more than one year | 17 | €51,353 | €47,834 | -€3,518 | -6.9% |
| Financial debts | 170/4 | €51,353 | €47,834 | -€3,518 | -6.9% |
| Amounts payable within one year | 42/48 | €63,152 | €57,390 | -€5,762 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €3,428 | €3,518 | +€91 | +2.7% |
| Trade debts | 44 | €18,512 | €16,407 | -€2,105 | -11.4% |
| Suppliers | 440/4 | €18,512 | €16,407 | -€2,105 | -11.4% |
| Taxes, remuneration and social security | 45 | €29,931 | €37,464 | +€7,533 | +25.2% |
| Taxes | 450/3 | €18,719 | €14,996 | -€3,722 | -19.9% |
| Remuneration and social security | 454/9 | €11,212 | €22,468 | +€11,256 | +100.4% |
| Other amounts payable | 47/48 | €11,281 | - | -€11,281 | |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Remuneration, social security and pensions | 62 | €116,481 | €133,670 | +€17,190 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,800 | €11,041 | +€1,242 | +12.7% |
| Other operating charges | 640/8 | €7,370 | €1,661 | -€5,709 | -77.5% |
| Gross operating margin | 9900 | €148,209 | €162,106 | +€13,897 | +9.4% |
| Operating profit (loss) | 9901 | €14,558 | €15,734 | +€1,175 | +8.1% |
| Financial income | 75/76B | €218 | €2,095 | +€1,878 | +862.2% |
| Recurring financial income | 75 | €218 | €2,095 | +€1,878 | +862.2% |
| Financial charges | 65/66B | €5,829 | €5,087 | -€742 | -12.7% |
| Recurring financial charges | 65 | €5,829 | €5,087 | -€742 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €8,947 | €12,742 | +€3,795 | +42.4% |
| Income taxes | 67/77 | €5,583 | €5,383 | -€200 | -3.6% |
| Profit (loss) for the period | 9904 | €3,364 | €7,359 | +€3,995 | +118.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,364 | €7,359 | +€3,995 | +118.8% |
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 8 October 2026 via checked.be.