CRIAS: 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.
CRIAS
Largest movements
- Tangible fixed assets -€10,749
down €10,749 (-29.2%), from €36,843 to €26,094
of which Plant, machinery and equipment: -€10,219
- Cash +€7,884
up €7,884 (+57.3%), from €13,765 to €21,648
mainly Depreciation (+€10,749) and Net result for the year (+€2,351)
- Deferred charges and accrued income +€946
up €946 (+2,046%), from €46 to €992
- Debts after one year -€3,696
down €3,696 (-17.5%), from €21,079 to €17,383
- Profit (loss) carried forward +€2,351
up €2,351 (+56.7%), from -€4,148 to -€1,797
- Gross operating margin +€7,423
up €7,423 (+77.7%), from €9,550 to €16,974
- Financial charges +€839
up €839 (+167%), from €502 to €1,341
- Staff costs -€475
down €475 (-15.5%), from €3,071 to €2,596
- Depreciation +€328
up €328 (+3.1%), from €10,421 to €10,749
- Other operating charges -€190
down €190 (-88.4%), from €215 to €25
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 | €54,872 | €52,633 | -€2,239 | -4.1% |
| Fixed assets | 21/28 | €36,843 | €26,094 | -€10,749 | -29.2% |
| Tangible fixed assets | 22/27 | €36,843 | €26,094 | -€10,749 | -29.2% |
| Plant, machinery and equipment | 23 | €35,801 | €25,583 | -€10,219 | -28.5% |
| Furniture and vehicles | 24 | €1,042 | €512 | -€530 | -50.9% |
| Current assets | 29/58 | €18,029 | €26,539 | +€8,510 | +47.2% |
| Stocks and contracts in progress | 3 | €1,718 | €1,399 | -€319 | -18.6% |
| Stocks | 30/36 | €1,718 | €1,399 | -€319 | -18.6% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,765 | €21,648 | +€7,884 | +57.3% |
| Deferred charges and accrued income | 490/1 | €46 | €992 | +€946 | +2,046% |
| Total equity and liabilities | 10/49 | €54,872 | €52,633 | -€2,239 | -4.1% |
| Equity | 10/15 | €25,776 | €28,126 | +€2,351 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,324 | €11,324 | = | 0.0% |
| Distributable reserves | 133 | €11,324 | €11,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,148 | -€1,797 | +€2,351 | +56.7% |
| Amounts payable | 17/49 | €29,096 | €24,507 | -€4,589 | -15.8% |
| Amounts payable after more than one year | 17 | €21,079 | €17,383 | -€3,696 | -17.5% |
| Financial debts | 170/4 | €21,079 | €17,383 | -€3,696 | -17.5% |
| Amounts payable within one year | 42/48 | €7,918 | €7,124 | -€794 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €3,638 | €3,696 | +€59 | +1.6% |
| Trade debts | 44 | €2,763 | €2,435 | -€328 | -11.9% |
| Suppliers | 440/4 | €2,763 | €2,435 | -€328 | -11.9% |
| Taxes, remuneration and social security | 45 | €1,518 | €993 | -€525 | -34.6% |
| Taxes | 450/3 | €1,314 | €820 | -€494 | -37.6% |
| Remuneration and social security | 454/9 | €204 | €173 | -€31 | -15.1% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Non-recurring operating income | 76A | €357 | €361 | +€3 | +0.9% |
| Remuneration, social security and pensions | 62 | €3,071 | €2,596 | -€475 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,421 | €10,749 | +€328 | +3.1% |
| Other operating charges | 640/8 | €215 | €25 | -€190 | -88.4% |
| Gross operating margin | 9900 | €9,550 | €16,974 | +€7,423 | +77.7% |
| Operating profit (loss) | 9901 | -€4,156 | €3,604 | +€7,760 | |
| Financial income | 75/76B | €5 | €88 | +€83 | +1,845% |
| Recurring financial income | 75 | €5 | €88 | +€83 | +1,845% |
| Financial charges | 65/66B | €502 | €1,341 | +€839 | +167% |
| Recurring financial charges | 65 | €502 | €1,341 | +€839 | +167% |
| Profit (loss) for the period before taxes | 9903 | -€4,654 | €2,351 | +€7,004 | |
| Profit (loss) for the period | 9904 | -€4,654 | €2,351 | +€7,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,654 | €2,351 | +€7,004 |
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 24 October 2026 via checked.be.