CRIBERANT: 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.
CRIBERANT
Largest movements
- Tangible fixed assets -€325,834
down €325,834 (-8.6%), from €3.8m to €3.5m
of which Land and buildings: -€318,213
- Debts after one year -€221,138
down €221,138 (-8.0%), from €2.8m to €2.5m
- Trade debts -€78,909
down €78,909 (-84.7%), from €93,193 to €14,284
- Profit (loss) carried forward -€55,227
down €55,227 (-2.8%), from -€2.0m to -€2.1m
- Other operating charges -€24,711
down €24,711 (-45.5%), from €54,273 to €29,562
- Gross operating margin -€16,757
down €16,757 (-4.2%), from €402,326 to €385,570
- Depreciation -€14,502
down €14,502 (-4.0%), from €359,266 to €344,764
- Financial charges -€4,566
down €4,566 (-6.4%), from €71,037 to €66,471
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 | €4,132,048 | €3,808,590 | -€323,458 | -7.8% |
| Fixed assets | 21/28 | €3,801,991 | €3,476,156 | -€325,834 | -8.6% |
| Tangible fixed assets | 22/27 | €3,801,666 | €3,475,831 | -€325,834 | -8.6% |
| Land and buildings | 22 | €3,749,460 | €3,431,247 | -€318,213 | -8.5% |
| Furniture and vehicles | 24 | €31,467 | €23,846 | -€7,621 | -24.2% |
| Other tangible fixed assets | 26 | €20,738 | €20,738 | = | 0.0% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €330,058 | €332,434 | +€2,376 | +0.7% |
| Amounts receivable within one year | 40/41 | €277,122 | €286,428 | +€9,307 | +3.4% |
| Trade receivables | 40 | €60,663 | €62,974 | +€2,312 | +3.8% |
| Other amounts receivable | 41 | €216,459 | €223,454 | +€6,995 | +3.2% |
| Cash at bank and in hand | 54/58 | €52,337 | €45,380 | -€6,957 | -13.3% |
| Deferred charges and accrued income | 490/1 | €599 | €626 | +€27 | +4.5% |
| Total equity and liabilities | 10/49 | €4,132,048 | €3,808,590 | -€323,458 | -7.8% |
| Equity | 10/15 | €789,754 | €734,527 | -€55,227 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €2,767,065 | €2,767,065 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,997,771 | -€2,052,998 | -€55,227 | -2.8% |
| Amounts payable | 17/49 | €3,342,294 | €3,074,063 | -€268,231 | -8.0% |
| Amounts payable after more than one year | 17 | €2,760,347 | €2,539,209 | -€221,138 | -8.0% |
| Financial debts | 170/4 | €2,760,347 | €2,539,209 | -€221,138 | -8.0% |
| Amounts payable within one year | 42/48 | €578,505 | €534,504 | -€44,001 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €222,368 | €221,138 | -€1,230 | -0.6% |
| Trade debts | 44 | €93,193 | €14,284 | -€78,909 | -84.7% |
| Suppliers | 440/4 | €93,193 | €14,284 | -€78,909 | -84.7% |
| Taxes, remuneration and social security | 45 | €6,302 | €8,395 | +€2,093 | +33.2% |
| Taxes | 450/3 | €6,302 | €8,395 | +€2,093 | +33.2% |
| Other amounts payable | 47/48 | €256,642 | €290,687 | +€34,045 | +13.3% |
| Accrued charges and deferred income | 492/3 | €3,442 | €350 | -€3,092 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359,266 | €344,764 | -€14,502 | -4.0% |
| Other operating charges | 640/8 | €54,273 | €29,562 | -€24,711 | -45.5% |
| Non-recurring operating charges | 66A | €132,024 | €0 | -€132,024 | -100.0% |
| Gross operating margin | 9900 | €402,326 | €385,570 | -€16,757 | -4.2% |
| Operating profit (loss) | 9901 | -€143,237 | €11,244 | +€154,481 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €71,037 | €66,471 | -€4,566 | -6.4% |
| Recurring financial charges | 65 | €71,037 | €66,471 | -€4,566 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€214,274 | -€55,227 | +€159,047 | +74.2% |
| Profit (loss) for the period | 9904 | -€214,274 | -€55,227 | +€159,047 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€214,274 | -€55,227 | +€159,047 | +74.2% |
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 12 October 2026 via checked.be.