CRIBALEN: 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.
CRIBALEN
Largest movements
- Financial fixed assets -€603,171
down €603,171 (-67.0%), from €900,000 to €296,829
- Tangible fixed assets +€241,659
up €241,659 (+40959.2%), from €590 to €242,249
of which Land and buildings: +€242,249
- Cash +€11,232
up €11,232 (+239.4%), from €4,691 to €15,923
mainly Investment in fixed assets (net) (+€343,583) and Depreciation (+€17,929)
- Profit (loss) carried forward -€342,718
new in 2025: -€342,718
- Financial charges +€343,335
up €343,335 (+135705.5%), from €253 to €343,588
of which Non-recurring financial charges: +€343,583
- Purchases and services +€21,154
up €21,154 (+55.8%), from €37,890 to €59,044
- Depreciation +€17,316
up €17,316 (+2824.8%), from €613 to €17,929
- Taxes -€4,821
down €4,821 (-98.9%), from €4,875 to €54
- Gross operating margin +€4,577
up €4,577 (+25.5%), from €17,954 to €22,531
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 | €905,281 | €558,203 | -€347,078 | -38.3% |
| Fixed assets | 21/28 | €900,590 | €539,078 | -€361,512 | -40.1% |
| Tangible fixed assets | 22/27 | €590 | €242,249 | +€241,659 | +40959.2% |
| Land and buildings | 22 | - | €242,249 | +€242,249 | |
| Plant, machinery and equipment | 23 | €590 | - | -€590 | |
| Financial fixed assets | 28 | €900,000 | €296,829 | -€603,171 | -67.0% |
| Current assets | 29/58 | €4,691 | €19,125 | +€14,434 | +307.7% |
| Cash at bank and in hand | 54/58 | €4,691 | €15,923 | +€11,232 | +239.4% |
| Deferred charges and accrued income | 490/1 | - | €3,202 | +€3,202 | |
| Total equity and liabilities | 10/49 | €905,281 | €558,203 | -€347,078 | -38.3% |
| Equity | 10/15 | €887,435 | €544,717 | -€342,718 | -38.6% |
| Contributions | 10/11 | €406,200 | €406,200 | = | 0.0% |
| Reserves | 13 | €481,235 | €481,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,620 | €40,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,620 | €40,620 | = | 0.0% |
| Distributable reserves | 133 | €440,615 | €440,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€342,718 | -€342,718 | |
| Amounts payable | 17/49 | €17,846 | €13,486 | -€4,360 | -24.4% |
| Amounts payable within one year | 42/48 | €17,846 | €13,486 | -€4,360 | -24.4% |
| Trade debts | 44 | €3,500 | €5,600 | +€2,100 | +60.0% |
| Suppliers | 440/4 | €3,500 | €5,600 | +€2,100 | +60.0% |
| Taxes, remuneration and social security | 45 | €14,033 | €7,478 | -€6,555 | -46.7% |
| Taxes | 450/3 | €14,033 | €7,478 | -€6,555 | -46.7% |
| Other amounts payable | 47/48 | €313 | €408 | +€95 | +30.4% |
| Turnover | 70 | €55,844 | €55,475 | -€369 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,890 | €59,044 | +€21,154 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €17,929 | +€17,316 | +2824.8% |
| Other operating charges | 640/8 | - | €3,678 | +€3,678 | |
| Gross operating margin | 9900 | €17,954 | €22,531 | +€4,577 | +25.5% |
| Operating profit (loss) | 9901 | €17,341 | €924 | -€16,417 | -94.7% |
| Financial charges | 65/66B | €253 | €343,588 | +€343,335 | +135705.5% |
| Recurring financial charges | 65 | €253 | €5 | -€248 | -98.0% |
| Non-recurring financial charges | 66B | - | €343,583 | +€343,583 | |
| Profit (loss) for the period before taxes | 9903 | €17,088 | -€342,664 | -€359,752 | |
| Income taxes | 67/77 | €4,875 | €54 | -€4,821 | -98.9% |
| Profit (loss) for the period | 9904 | €12,213 | -€342,718 | -€354,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,213 | -€342,718 | -€354,931 |
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 9 October 2026 via checked.be.