CRI-8: 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.
CRI-8
Largest movements
- Cash +€13,131
up €13,131 (+23.4%), from €56,236 to €69,367
mainly Depreciation (+€10,674) and Receivables within one year (+€5,509)
- Tangible fixed assets -€10,674
down €10,674 (-29.5%), from €36,144 to €25,470
of which Furniture and vehicles: -€10,364
- Receivables within one year -€5,509
down €5,509 (-31.5%), from €17,496 to €11,987
of which Other amounts receivable: -€6,355
- Debts after one year -€7,044
down €7,044 (-35.1%), from €20,057 to €13,013
- Profit (loss) carried forward +€2,505
up €2,505 (+54.1%), from -€4,628 to -€2,123
- Gross operating margin +€10,882
up €10,882 (+139.2%), from €7,818 to €18,699
- Depreciation +€5,713
up €5,713 (+115.1%), from €4,962 to €10,674
- Financial charges +€1,994
up €1,994 (+278.7%), from €715 to €2,709
- Taxes +€1,315
up €1,315 (+1458.5%), from €90 to €1,406
- Other operating charges -€190
down €190 (-26.1%), from €727 to €537
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 | €111,543 | €108,554 | -€2,989 | -2.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €36,144 | €25,470 | -€10,674 | -29.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €36,144 | €25,470 | -€10,674 | -29.5% |
| Plant, machinery and equipment | 23 | €831 | €521 | -€310 | -37.3% |
| Furniture and vehicles | 24 | €35,312 | €24,948 | -€10,364 | -29.3% |
| Current assets | 29/58 | €75,399 | €83,084 | +€7,685 | +10.2% |
| Amounts receivable within one year | 40/41 | €17,496 | €11,987 | -€5,509 | -31.5% |
| Trade receivables | 40 | €11,031 | €11,877 | +€846 | +7.7% |
| Other amounts receivable | 41 | €6,465 | €110 | -€6,355 | -98.3% |
| Cash at bank and in hand | 54/58 | €56,236 | €69,367 | +€13,131 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,730 | +€63 | +3.8% |
| Total equity and liabilities | 10/49 | €111,543 | €108,554 | -€2,989 | -2.7% |
| Equity | 10/15 | €32,117 | €34,622 | +€2,505 | +7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,745 | €16,745 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €3,745 | €3,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,628 | -€2,123 | +€2,505 | +54.1% |
| Amounts payable | 17/49 | €79,425 | €73,932 | -€5,494 | -6.9% |
| Amounts payable after more than one year | 17 | €20,057 | €13,013 | -€7,044 | -35.1% |
| Financial debts | 170/4 | €20,057 | €13,013 | -€7,044 | -35.1% |
| Amounts payable within one year | 42/48 | €59,369 | €60,918 | +€1,550 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €6,771 | €7,044 | +€272 | +4.0% |
| Trade debts | 44 | €3,100 | €3,007 | -€93 | -3.0% |
| Suppliers | 440/4 | €3,100 | €3,007 | -€93 | -3.0% |
| Taxes, remuneration and social security | 45 | €2,340 | €3,116 | +€776 | +33.2% |
| Taxes | 450/3 | €51 | €813 | +€762 | +1494.6% |
| Remuneration and social security | 454/9 | €2,289 | €2,303 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €47,157 | €47,751 | +€595 | +1.3% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Remuneration, social security and pensions | 62 | €799 | €869 | +€70 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,962 | €10,674 | +€5,713 | +115.1% |
| Other operating charges | 640/8 | €727 | €537 | -€190 | -26.1% |
| Gross operating margin | 9900 | €7,818 | €18,699 | +€10,882 | +139.2% |
| Operating profit (loss) | 9901 | €1,330 | €6,619 | +€5,289 | +397.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1333.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1333.3% |
| Financial charges | 65/66B | €715 | €2,709 | +€1,994 | +278.7% |
| Recurring financial charges | 65 | €715 | €2,709 | +€1,994 | +278.7% |
| Profit (loss) for the period before taxes | 9903 | €615 | €3,910 | +€3,295 | +536.1% |
| Income taxes | 67/77 | €90 | €1,406 | +€1,315 | +1458.5% |
| Profit (loss) for the period | 9904 | €525 | €2,505 | +€1,980 | +377.5% |
| Profit (loss) for the period to be appropriated | 9905 | €525 | €2,505 | +€1,980 | +377.5% |
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 10 October 2026 via checked.be.