CRI-BAT: 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-BAT
Largest movements
- Tangible fixed assets -€24,294
down €24,294 (-63.8%), from €38,069 to €13,775
of which Furniture and vehicles: -€23,025
- Receivables within one year +€22,902
up €22,902 (+644.3%), from €3,555 to €26,456
of which Trade receivables: +€24,642
- Cash +€5,105
up €5,105 (+14.4%), from €35,567 to €40,673
mainly Depreciation (+€24,294) and Other debts (+€3,953)
- Other debts +€3,953
up €3,953 (+13.7%), from €28,833 to €32,786
- Gross operating margin -€9,686
down €9,686 (-25.4%), from €38,150 to €28,465
- Depreciation -€4,306
down €4,306 (-15.1%), from €28,600 to €24,294
- Staff costs -€1,107
no longer reported in 2025 (was €1,107)
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 | €77,420 | €81,616 | +€4,196 | +5.4% |
| Fixed assets | 21/28 | €38,069 | €13,775 | -€24,294 | -63.8% |
| Tangible fixed assets | 22/27 | €38,069 | €13,775 | -€24,294 | -63.8% |
| Plant, machinery and equipment | 23 | €1,754 | €485 | -€1,269 | -72.4% |
| Furniture and vehicles | 24 | €36,315 | €13,290 | -€23,025 | -63.4% |
| Current assets | 29/58 | €39,351 | €67,841 | +€28,489 | +72.4% |
| Amounts receivable within one year | 40/41 | €3,555 | €26,456 | +€22,902 | +644.3% |
| Trade receivables | 40 | €770 | €25,412 | +€24,642 | +3200.2% |
| Other amounts receivable | 41 | €2,785 | €1,044 | -€1,740 | -62.5% |
| Cash at bank and in hand | 54/58 | €35,567 | €40,673 | +€5,105 | +14.4% |
| Deferred charges and accrued income | 490/1 | €229 | €712 | +€482 | +210.2% |
| Total equity and liabilities | 10/49 | €77,420 | €81,616 | +€4,196 | +5.4% |
| Equity | 10/15 | €39,441 | €39,843 | +€401 | +1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,691 | €37,093 | +€401 | +1.1% |
| Amounts payable | 17/49 | €37,979 | €41,773 | +€3,795 | +10.0% |
| Amounts payable within one year | 42/48 | €37,979 | €41,773 | +€3,795 | +10.0% |
| Trade debts | 44 | €96 | €15 | -€81 | -84.2% |
| Suppliers | 440/4 | €96 | €15 | -€81 | -84.2% |
| Taxes, remuneration and social security | 45 | €9,050 | €8,972 | -€78 | -0.9% |
| Taxes | 450/3 | €4,911 | €6,072 | +€1,161 | +23.6% |
| Remuneration and social security | 454/9 | €4,138 | €2,900 | -€1,238 | -29.9% |
| Other amounts payable | 47/48 | €28,833 | €32,786 | +€3,953 | +13.7% |
| Remuneration, social security and pensions | 62 | €1,107 | - | -€1,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,600 | €24,294 | -€4,306 | -15.1% |
| Other operating charges | 640/8 | €904 | €927 | +€24 | +2.6% |
| Non-recurring operating charges | 66A | €1,618 | €355 | -€1,263 | -78.1% |
| Gross operating margin | 9900 | €38,150 | €28,465 | -€9,686 | -25.4% |
| Operating profit (loss) | 9901 | €5,922 | €2,889 | -€3,033 | -51.2% |
| Financial charges | 65/66B | €533 | €215 | -€318 | -59.6% |
| Recurring financial charges | 65 | €533 | €215 | -€318 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €5,389 | €2,673 | -€2,716 | -50.4% |
| Income taxes | 67/77 | €1,611 | €1,272 | -€339 | -21.1% |
| Profit (loss) for the period | 9904 | €3,778 | €1,401 | -€2,377 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,778 | €1,401 | -€2,377 | -62.9% |
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 11 October 2026 via checked.be.