CRI2M: what changed
Two fiscal 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.
CRI2M
Largest movements
- Financial fixed assets +€35,000
up €35,000 (+62.5%), from €56,000 to €91,000
- Tangible fixed assets -€12,749
down €12,749 (-52.4%), from €24,343 to €11,594
- Receivables within one year -€10,043
down €10,043 (-98.1%), from €10,241 to €198
- Cash -€1,663
down €1,663 (-51.3%), from €3,240 to €1,577
mainly Net result for the year (-€35,734) and Investment in fixed assets (net) (-€35,000)
- Other debts +€60,500
up €60,500 (+288.1%), from €21,000 to €81,500
- Reserves -€35,734
down €35,734 (-86.1%), from €41,487 to €5,753
- Debts after one year -€10,972
no longer reported in 2025 (was €10,972)
- Tax, wage and social debts -€3,113
down €3,113 (-97.9%), from €3,180 to €67
- Gross operating margin +€51,939
up €51,939 (+70.1%), from -€74,088 to -€22,150
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 | €93,824 | €104,370 | +€10,545 | +11.2% |
| Fixed assets | 21/28 | €80,343 | €102,594 | +€22,251 | +27.7% |
| Tangible fixed assets | 22/27 | €24,343 | €11,594 | -€12,749 | -52.4% |
| Furniture and vehicles | 24 | €24,343 | €11,594 | -€12,749 | -52.4% |
| Financial fixed assets | 28 | €56,000 | €91,000 | +€35,000 | +62.5% |
| Current assets | 29/58 | €13,481 | €1,775 | -€11,706 | -86.8% |
| Amounts receivable within one year | 40/41 | €10,241 | €198 | -€10,043 | -98.1% |
| Other amounts receivable | 41 | €10,241 | €198 | -€10,043 | -98.1% |
| Cash at bank and in hand | 54/58 | €3,240 | €1,577 | -€1,663 | -51.3% |
| Total equity and liabilities | 10/49 | €93,824 | €104,370 | +€10,545 | +11.2% |
| Equity | 10/15 | €43,987 | €8,253 | -€35,734 | -81.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,487 | €5,753 | -€35,734 | -86.1% |
| Distributable reserves | 133 | €41,487 | €5,753 | -€35,734 | -86.1% |
| Amounts payable | 17/49 | €49,837 | €96,117 | +€46,279 | +92.9% |
| Amounts payable after more than one year | 17 | €10,972 | - | -€10,972 | |
| Financial debts | 170/4 | €10,972 | - | -€10,972 | |
| Amounts payable within one year | 42/48 | €38,866 | €96,117 | +€57,251 | +147.3% |
| Current portion of amounts payable after more than one year | 42 | €10,846 | €10,972 | +€126 | +1.2% |
| Trade debts | 44 | €3,840 | €3,578 | -€262 | -6.8% |
| Suppliers | 440/4 | €3,840 | €3,578 | -€262 | -6.8% |
| Taxes, remuneration and social security | 45 | €3,180 | €67 | -€3,113 | -97.9% |
| Taxes | 450/3 | €3,180 | €67 | -€3,113 | -97.9% |
| Other amounts payable | 47/48 | €21,000 | €81,500 | +€60,500 | +288.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,833 | €12,749 | -€84 | -0.7% |
| Other operating charges | 640/8 | €629 | €476 | -€153 | -24.3% |
| Gross operating margin | 9900 | -€74,088 | -€22,150 | +€51,939 | +70.1% |
| Operating profit (loss) | 9901 | -€87,550 | -€35,375 | +€52,175 | +59.6% |
| Financial charges | 65/66B | €374 | €284 | -€90 | -24.1% |
| Recurring financial charges | 65 | €374 | €284 | -€90 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€87,924 | -€35,659 | +€52,266 | +59.4% |
| Income taxes | 67/77 | €218 | €75 | -€143 | -65.5% |
| Profit (loss) for the period | 9904 | -€88,142 | -€35,734 | +€52,408 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,142 | -€35,734 | +€52,408 | +59.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.