Cri & Jason: 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 & Jason
Largest movements
- Cash -€33,031
down €33,031 (-19.6%), from €168,661 to €135,629
mainly Tax, wage and social debts (-€26,400) and Investment in fixed assets (net) (-€11,547)
- Current investments +€6,400
up €6,400 (+12.4%), from €51,632 to €58,032
- Tax, wage and social debts -€26,400
down €26,400 (-48.7%), from €54,247 to €27,846
of which Taxes: -€27,709
- Trade debts +€6,581
up €6,581 (+31.6%), from €20,820 to €27,401
- Other debts -€6,087
down €6,087 (-33.2%), from €18,340 to €12,253
- Debts after one year -€4,932
no longer reported in 2025 (was €4,932)
- Reserves +€4,421
up €4,421 (+1.9%), from €235,001 to €239,422
of which Distributable reserves: +€4,421
- Staff costs +€8,583
up €8,583 (+4.5%), from €191,011 to €199,594
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 | €377,865 | €354,111 | -€23,754 | -6.3% |
| Fixed assets | 21/28 | €43,024 | €39,945 | -€3,079 | -7.2% |
| Tangible fixed assets | 22/27 | €43,024 | €39,945 | -€3,079 | -7.2% |
| Plant, machinery and equipment | 23 | €6,125 | €5,523 | -€602 | -9.8% |
| Furniture and vehicles | 24 | €7,914 | €9,479 | +€1,565 | +19.8% |
| Leasing and similar rights | 25 | €10,425 | €5,425 | -€5,000 | -48.0% |
| Other tangible fixed assets | 26 | €18,560 | €19,518 | +€958 | +5.2% |
| Current assets | 29/58 | €334,841 | €314,166 | -€20,675 | -6.2% |
| Stocks and contracts in progress | 3 | €12,085 | €14,895 | +€2,810 | +23.3% |
| Stocks | 30/36 | €12,085 | €14,895 | +€2,810 | +23.3% |
| Amounts receivable within one year | 40/41 | €102,464 | €105,610 | +€3,147 | +3.1% |
| Trade receivables | 40 | €608 | €2,953 | +€2,345 | +385% |
| Other amounts receivable | 41 | €101,855 | €102,657 | +€802 | +0.8% |
| Current investments | 50/53 | €51,632 | €58,032 | +€6,400 | +12.4% |
| Cash at bank and in hand | 54/58 | €168,661 | €135,629 | -€33,031 | -19.6% |
| Total equity and liabilities | 10/49 | €377,865 | €354,111 | -€23,754 | -6.3% |
| Equity | 10/15 | €276,139 | €280,560 | +€4,421 | +1.6% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Contributions outside capital | 11 | €16,200 | €16,200 | = | 0.0% |
| Other | 1109/19 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €235,001 | €239,422 | +€4,421 | +1.9% |
| 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 | €233,141 | €237,562 | +€4,421 | +1.9% |
| Profit (loss) carried forward | 14 | €24,938 | €24,938 | = | 0.0% |
| Amounts payable | 17/49 | €101,726 | €73,551 | -€28,175 | -27.7% |
| Amounts payable after more than one year | 17 | €4,932 | - | -€4,932 | |
| Financial debts | 170/4 | €4,932 | - | -€4,932 | |
| Amounts payable within one year | 42/48 | €96,794 | €73,551 | -€23,243 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €3,387 | €5,202 | +€1,815 | +53.6% |
| Financial debts | 43 | - | €848 | +€848 | |
| Credit institutions | 430/8 | - | €848 | +€848 | |
| Trade debts | 44 | €20,820 | €27,401 | +€6,581 | +31.6% |
| Suppliers | 440/4 | €20,820 | €27,401 | +€6,581 | +31.6% |
| Taxes, remuneration and social security | 45 | €54,247 | €27,846 | -€26,400 | -48.7% |
| Taxes | 450/3 | €28,967 | €1,258 | -€27,709 | -95.7% |
| Remuneration and social security | 454/9 | €25,279 | €26,588 | +€1,309 | +5.2% |
| Other amounts payable | 47/48 | €18,340 | €12,253 | -€6,087 | -33.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €501,351 | €501,841 | +€490 | +0.1% |
| Remuneration, social security and pensions | 62 | €191,011 | €199,594 | +€8,583 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,414 | €14,625 | +€2,211 | +17.8% |
| Other operating charges | 640/8 | €2,798 | €1,929 | -€870 | -31.1% |
| Gross operating margin | 9900 | €227,865 | €228,220 | +€355 | +0.2% |
| Operating profit (loss) | 9901 | €21,641 | €12,072 | -€9,569 | -44.2% |
| Financial income | 75/76B | €618 | €2,225 | +€1,607 | +260% |
| Recurring financial income | 75 | €618 | €2,225 | +€1,607 | +260% |
| Financial charges | 65/66B | €5,338 | €6,140 | +€802 | +15.0% |
| Recurring financial charges | 65 | €5,338 | €6,140 | +€802 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €16,922 | €8,157 | -€8,765 | -51.8% |
| Income taxes | 67/77 | €5,890 | €3,736 | -€2,154 | -36.6% |
| Profit (loss) for the period | 9904 | €11,032 | €4,421 | -€6,610 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,032 | €4,421 | -€6,610 | -59.9% |
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 22 October 2026 via checked.be.