CRI CONSULTING: 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 CONSULTING
Largest movements
- Cash +€60,108
up €60,108 (+1,034%), from €5,813 to €65,921
mainly Trade debts (+€50,645) and Depreciation (+€14,451)
- Deferred charges and accrued income -€11,986
down €11,986 (-87.1%), from €13,769 to €1,783
- Receivables within one year +€9,998
up €9,998 (+16.1%), from €62,198 to €72,196
of which Trade receivables: +€8,207
- Stocks and contracts +€5,500
new in 2025: €5,500
- Trade debts +€50,645
up €50,645 (+144%), from €35,095 to €85,740
- Debts after one year +€9,044
up €9,044 (+35.9%), from €25,194 to €34,238
- Current portion of long-term debt +€7,452
up €7,452 (+98.2%), from €7,589 to €15,041
- Profit (loss) carried forward +€5,365
up €5,365 (+289%), from €1,857 to €7,222
- Accrued charges and deferred income -€5,334
down €5,334 (-39.5%), from €13,500 to €8,166
- Taxes -€6,435
no longer reported in 2025 (was €6,435)
- Gross operating margin +€5,861
up €5,861 (+2.8%), from €211,504 to €217,365
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 | €130,726 | €193,231 | +€62,505 | +47.8% |
| Fixed assets | 21/28 | €48,947 | €47,832 | -€1,115 | -2.3% |
| Tangible fixed assets | 22/27 | €48,742 | €47,627 | -€1,115 | -2.3% |
| Plant, machinery and equipment | 23 | €8,796 | €18,092 | +€9,295 | +106% |
| Furniture and vehicles | 24 | €39,945 | €29,535 | -€10,410 | -26.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €81,779 | €145,399 | +€63,620 | +77.8% |
| Stocks and contracts in progress | 3 | - | €5,500 | +€5,500 | |
| Stocks | 30/36 | - | €5,500 | +€5,500 | |
| Amounts receivable within one year | 40/41 | €62,198 | €72,196 | +€9,998 | +16.1% |
| Trade receivables | 40 | €60,722 | €68,929 | +€8,207 | +13.5% |
| Other amounts receivable | 41 | €1,476 | €3,267 | +€1,791 | +121% |
| Cash at bank and in hand | 54/58 | €5,813 | €65,921 | +€60,108 | +1,034% |
| Deferred charges and accrued income | 490/1 | €13,769 | €1,783 | -€11,986 | -87.1% |
| Total equity and liabilities | 10/49 | €130,726 | €193,231 | +€62,505 | +47.8% |
| Equity | 10/15 | €30,457 | €35,822 | +€5,365 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,857 | €7,222 | +€5,365 | +289% |
| Amounts payable | 17/49 | €100,270 | €157,409 | +€57,139 | +57.0% |
| Amounts payable after more than one year | 17 | €25,194 | €34,238 | +€9,044 | +35.9% |
| Financial debts | 170/4 | €25,194 | €34,238 | +€9,044 | +35.9% |
| Amounts payable within one year | 42/48 | €61,576 | €115,005 | +€53,429 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | €7,589 | €15,041 | +€7,452 | +98.2% |
| Trade debts | 44 | €35,095 | €85,740 | +€50,645 | +144% |
| Suppliers | 440/4 | €35,095 | €85,740 | +€50,645 | +144% |
| Taxes, remuneration and social security | 45 | €18,393 | €14,225 | -€4,168 | -22.7% |
| Taxes | 450/3 | €15,270 | €14,225 | -€1,045 | -6.8% |
| Remuneration and social security | 454/9 | €3,123 | - | -€3,123 | |
| Other amounts payable | 47/48 | €499 | - | -€499 | |
| Accrued charges and deferred income | 492/3 | €13,500 | €8,166 | -€5,334 | -39.5% |
| Remuneration, social security and pensions | 62 | €186,126 | €185,123 | -€1,002 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,454 | €14,451 | -€2,002 | -12.2% |
| Other operating charges | 640/8 | €2,044 | €2,979 | +€935 | +45.8% |
| Non-recurring operating charges | 66A | - | €4,795 | +€4,795 | |
| Gross operating margin | 9900 | €211,504 | €217,365 | +€5,861 | +2.8% |
| Operating profit (loss) | 9901 | €6,881 | €10,016 | +€3,135 | +45.6% |
| Financial income | 75/76B | €2,279 | €324 | -€1,955 | -85.8% |
| Recurring financial income | 75 | €2,279 | €324 | -€1,955 | -85.8% |
| Financial charges | 65/66B | €5,833 | €4,974 | -€859 | -14.7% |
| Recurring financial charges | 65 | €5,833 | €4,974 | -€859 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €3,327 | €5,365 | +€2,039 | +61.3% |
| Income taxes | 67/77 | €6,435 | - | -€6,435 | |
| Profit (loss) for the period | 9904 | -€3,108 | €5,365 | +€8,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,108 | €5,365 | +€8,474 |
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 27 October 2026 via checked.be.