CRI-PTOS: 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-PTOS
Largest movements
- Cash -€9,647
down €9,647 (-8.5%), from €113,307 to €103,659
mainly Investment in fixed assets (net) (-€22,236) and Contributions, distributions and other (-€20,653)
- Receivables within one year +€8,283
up €8,283 (+14.8%), from €56,140 to €64,423
of which Trade receivables: +€7,682
- Reserves +€6,726
up €6,726 (+2.8%), from €239,867 to €246,593
of which Distributable reserves: +€6,726
- Tax, wage and social debts -€4,410
down €4,410 (-31.5%), from €14,018 to €9,608
- Depreciation +€5,775
up €5,775 (+42.9%), from €13,448 to €19,223
- Taxes -€4,100
down €4,100 (-28.2%), from €14,525 to €10,425
- Other operating charges +€3,164
up €3,164 (+288%), from €1,098 to €4,262
- Gross operating margin -€2,636
down €2,636 (-4.0%), from €65,578 to €62,942
- Financial charges +€2,128
up €2,128 (+195%), from €1,092 to €3,220
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 | €276,744 | €280,471 | +€3,727 | +1.3% |
| Fixed assets | 21/28 | €104,621 | €107,634 | +€3,013 | +2.9% |
| Intangible fixed assets | 21 | - | €2,458 | +€2,458 | |
| Tangible fixed assets | 22/27 | €104,621 | €105,176 | +€555 | +0.5% |
| Furniture and vehicles | 24 | €44,814 | €48,438 | +€3,624 | +8.1% |
| Other tangible fixed assets | 26 | €59,807 | €56,738 | -€3,069 | -5.1% |
| Current assets | 29/58 | €172,123 | €172,837 | +€714 | +0.4% |
| Amounts receivable within one year | 40/41 | €56,140 | €64,423 | +€8,283 | +14.8% |
| Trade receivables | 40 | €21,795 | €29,477 | +€7,682 | +35.2% |
| Other amounts receivable | 41 | €34,345 | €34,946 | +€601 | +1.7% |
| Cash at bank and in hand | 54/58 | €113,307 | €103,659 | -€9,647 | -8.5% |
| Deferred charges and accrued income | 490/1 | €2,677 | €4,755 | +€2,078 | +77.6% |
| Total equity and liabilities | 10/49 | €276,744 | €280,471 | +€3,727 | +1.3% |
| Equity | 10/15 | €246,067 | €252,793 | +€6,726 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,867 | €246,593 | +€6,726 | +2.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €239,867 | €246,593 | +€6,726 | +2.8% |
| Amounts payable | 17/49 | €30,677 | €27,678 | -€2,999 | -9.8% |
| Amounts payable within one year | 42/48 | €29,871 | €26,867 | -€3,004 | -10.1% |
| Financial debts | 43 | €3,296 | €3,302 | +€7 | +0.2% |
| Credit institutions | 430/8 | €3,296 | €3,302 | +€7 | +0.2% |
| Trade debts | 44 | €12,558 | €13,957 | +€1,399 | +11.1% |
| Suppliers | 440/4 | €12,558 | €13,957 | +€1,399 | +11.1% |
| Taxes, remuneration and social security | 45 | €14,018 | €9,608 | -€4,410 | -31.5% |
| Taxes | 450/3 | €14,018 | €9,608 | -€4,410 | -31.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €806 | €811 | +€5 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,448 | €19,223 | +€5,775 | +42.9% |
| Other operating charges | 640/8 | €1,098 | €4,262 | +€3,164 | +288% |
| Gross operating margin | 9900 | €65,578 | €62,942 | -€2,636 | -4.0% |
| Operating profit (loss) | 9901 | €51,032 | €39,457 | -€11,574 | -22.7% |
| Financial income | 75/76B | €1,608 | €1,566 | -€41 | -2.6% |
| Recurring financial income | 75 | €1,608 | €1,566 | -€41 | -2.6% |
| Financial charges | 65/66B | €1,092 | €3,220 | +€2,128 | +195% |
| Recurring financial charges | 65 | €1,092 | €3,220 | +€2,128 | +195% |
| Profit (loss) for the period before taxes | 9903 | €51,547 | €37,803 | -€13,744 | -26.7% |
| Income taxes | 67/77 | €14,525 | €10,425 | -€4,100 | -28.2% |
| Profit (loss) for the period | 9904 | €37,022 | €27,378 | -€9,644 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,022 | €27,378 | -€9,644 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.