CRIBERAL: 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.
CRIBERAL
Largest movements
- Cash +€21,387
up €21,387 (+51.9%), from €41,235 to €62,622
mainly Net result for the year (+€20,956) and Depreciation (+€13,244)
- Tangible fixed assets -€13,244
down €13,244 (-35.7%), from €37,063 to €23,819
of which Furniture and vehicles: -€14,023
- Receivables within one year +€4,033
up €4,033 (+40.4%), from €9,979 to €14,012
of which Trade receivables: +€4,157
- Deferred charges and accrued income -€1,038
down €1,038 (-56.1%), from €1,852 to €814
- Debts after one year -€12,239
down €12,239 (-51.2%), from €23,905 to €11,666
- Other debts +€10,684
up €10,684 (+284.8%), from €3,752 to €14,436
- Reserves +€8,412
up €8,412 (+24.8%), from €33,864 to €42,277
- Trade debts +€3,376
up €3,376 (+191.7%), from €1,762 to €5,138
- Gross operating margin +€16,156
up €16,156 (+59.0%), from €27,369 to €43,525
- Taxes +€4,131
up €4,131 (+109.3%), from €3,781 to €7,912
- Financial charges -€470
down €470 (-25.3%), from €1,859 to €1,389
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 | €90,204 | €101,342 | +€11,138 | +12.3% |
| Fixed assets | 21/28 | €37,138 | €23,894 | -€13,244 | -35.7% |
| Tangible fixed assets | 22/27 | €37,063 | €23,819 | -€13,244 | -35.7% |
| Furniture and vehicles | 24 | €37,063 | €23,039 | -€14,023 | -37.8% |
| Other tangible fixed assets | 26 | - | €780 | +€780 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €53,066 | €77,448 | +€24,382 | +45.9% |
| Amounts receivable within one year | 40/41 | €9,979 | €14,012 | +€4,033 | +40.4% |
| Trade receivables | 40 | €9,855 | €14,012 | +€4,157 | +42.2% |
| Other amounts receivable | 41 | €124 | €0 | -€124 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,235 | €62,622 | +€21,387 | +51.9% |
| Deferred charges and accrued income | 490/1 | €1,852 | €814 | -€1,038 | -56.1% |
| Total equity and liabilities | 10/49 | €90,204 | €101,342 | +€11,138 | +12.3% |
| Equity | 10/15 | €46,364 | €54,777 | +€8,412 | +18.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €33,864 | €42,277 | +€8,412 | +24.8% |
| Distributable reserves | 133 | €33,864 | €42,277 | +€8,412 | +24.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,839 | €46,565 | +€2,725 | +6.2% |
| Amounts payable after more than one year | 17 | €23,905 | €11,666 | -€12,239 | -51.2% |
| Financial debts | 170/4 | €23,905 | €11,666 | -€12,239 | -51.2% |
| Amounts payable within one year | 42/48 | €19,934 | €34,899 | +€14,965 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €11,751 | €12,239 | +€488 | +4.2% |
| Trade debts | 44 | €1,762 | €5,138 | +€3,376 | +191.7% |
| Suppliers | 440/4 | €1,762 | €5,138 | +€3,376 | +191.7% |
| Taxes, remuneration and social security | 45 | €2,670 | €3,087 | +€417 | +15.6% |
| Taxes | 450/3 | €2,670 | €3,087 | +€417 | +15.6% |
| Other amounts payable | 47/48 | €3,752 | €14,436 | +€10,684 | +284.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,005 | €13,244 | +€239 | +1.8% |
| Other operating charges | 640/8 | €375 | €296 | -€79 | -21.1% |
| Gross operating margin | 9900 | €27,369 | €43,525 | +€16,156 | +59.0% |
| Operating profit (loss) | 9901 | €13,989 | €29,986 | +€15,997 | +114.4% |
| Financial income | 75/76B | €175 | €272 | +€97 | +55.1% |
| Recurring financial income | 75 | €175 | €272 | +€97 | +55.1% |
| Financial charges | 65/66B | €1,859 | €1,389 | -€470 | -25.3% |
| Recurring financial charges | 65 | €1,859 | €1,389 | -€470 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €12,305 | €28,868 | +€16,563 | +134.6% |
| Income taxes | 67/77 | €3,781 | €7,912 | +€4,131 | +109.3% |
| Profit (loss) for the period | 9904 | €8,524 | €20,956 | +€12,432 | +145.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,524 | €20,956 | +€12,432 | +145.8% |
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 29 September 2026 via checked.be.