CRIASOS: 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.
CRIASOS
Largest movements
- Cash -€8,648
down €8,648 (-53.0%), from €16,325 to €7,677
mainly Trade debts (-€9,576) and Receivables within one year (-€5,711)
- Receivables within one year +€5,711
up €5,711 (+32.4%), from €17,620 to €23,331
of which Trade receivables: +€5,759
- Tangible fixed assets +€1,583
new in 2025: €1,583
- Formation expenses -€505
no longer reported in 2025 (was €505)
- Trade debts -€9,576
down €9,576 (-29.6%), from €32,328 to €22,752
- Profit (loss) carried forward +€5,813
up €5,813, from -€411 to €5,402
- Tax, wage and social debts +€1,905
up €1,905 (+5810.6%), from €33 to €1,938
- Purchases and services -€37,800
no longer reported in 2025 (was €37,800)
- Gross operating margin +€8,237
up €8,237 (+1716.0%), from €480 to €8,717
- Taxes +€1,938
new in 2025: €1,938
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 | €34,450 | €32,591 | -€1,859 | -5.4% |
| Formation expenses | 20 | €505 | - | -€505 | |
| Fixed assets | 21/28 | - | €1,583 | +€1,583 | |
| Tangible fixed assets | 22/27 | - | €1,583 | +€1,583 | |
| Other tangible fixed assets | 26 | - | €1,583 | +€1,583 | |
| Current assets | 29/58 | €33,945 | €31,008 | -€2,937 | -8.7% |
| Amounts receivable within one year | 40/41 | €17,620 | €23,331 | +€5,711 | +32.4% |
| Trade receivables | 40 | €17,400 | €23,159 | +€5,759 | +33.1% |
| Other amounts receivable | 41 | €220 | €172 | -€49 | -22.1% |
| Cash at bank and in hand | 54/58 | €16,325 | €7,677 | -€8,648 | -53.0% |
| Total equity and liabilities | 10/49 | €34,450 | €32,591 | -€1,859 | -5.4% |
| Equity | 10/15 | €2,089 | €7,902 | +€5,813 | +278.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€411 | €5,402 | +€5,813 | |
| Amounts payable | 17/49 | €32,361 | €24,689 | -€7,671 | -23.7% |
| Amounts payable within one year | 42/48 | €32,361 | €24,689 | -€7,671 | -23.7% |
| Trade debts | 44 | €32,328 | €22,752 | -€9,576 | -29.6% |
| Suppliers | 440/4 | €32,328 | €22,752 | -€9,576 | -29.6% |
| Taxes, remuneration and social security | 45 | €33 | €1,938 | +€1,905 | +5810.6% |
| Taxes | 450/3 | €33 | €1,938 | +€1,905 | +5810.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,800 | - | -€37,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €529 | +€35 | +7.1% |
| Other operating charges | 640/8 | €397 | €396 | -€1 | -0.2% |
| Gross operating margin | 9900 | €480 | €8,717 | +€8,237 | +1716.0% |
| Operating profit (loss) | 9901 | -€411 | €7,792 | +€8,203 | |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | -€411 | €7,750 | +€8,161 | |
| Income taxes | 67/77 | - | €1,938 | +€1,938 | |
| Profit (loss) for the period | 9904 | -€411 | €5,813 | +€6,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€411 | €5,813 | +€6,223 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.