CRIDEX: 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.
CRIDEX
Largest movements
- Cash +€16,203
up €16,203 (+71.8%), from €22,570 to €38,773
mainly Accrued charges and deferred income (+€8,360) and Receivables within one year (+€6,988)
- Receivables within one year -€6,988
down €6,988 (-32.0%), from €21,842 to €14,853
of which Trade receivables: -€6,833
- Intangible fixed assets -€1,608
no longer reported in 2025 (was €1,608)
- Stocks and contracts -€592
down €592 (-16.5%), from €3,590 to €2,998
- Accrued charges and deferred income +€8,360
up €8,360 (+694.3%), from €1,204 to €9,564
- Trade debts -€7,849
down €7,849 (-90.3%), from €8,688 to €839
- Tax, wage and social debts +€2,831
up €2,831 (+211.4%), from €1,339 to €4,170
- Reserves +€2,639
up €2,639 (+831.7%), from €317 to €2,956
- Gross operating margin +€1,287
up €1,287 (+17.4%), from €7,385 to €8,673
- Taxes +€1,130
up €1,130 (+84.4%), from €1,339 to €2,469
- Depreciation -€782
down €782 (-28.2%), from €2,775 to €1,993
- Write-downs -€188
down €188 (-31.8%), from -€590 to -€778
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 | €51,073 | €57,565 | +€6,492 | +12.7% |
| Fixed assets | 21/28 | €2,128 | €135 | -€1,993 | -93.7% |
| Intangible fixed assets | 21 | €1,608 | - | -€1,608 | |
| Tangible fixed assets | 22/27 | €385 | - | -€385 | |
| Furniture and vehicles | 24 | €385 | - | -€385 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €48,945 | €57,430 | +€8,485 | +17.3% |
| Stocks and contracts in progress | 3 | €3,590 | €2,998 | -€592 | -16.5% |
| Stocks | 30/36 | €3,590 | €2,998 | -€592 | -16.5% |
| Amounts receivable within one year | 40/41 | €21,842 | €14,853 | -€6,988 | -32.0% |
| Trade receivables | 40 | €11,686 | €4,853 | -€6,833 | -58.5% |
| Other amounts receivable | 41 | €10,156 | €10,000 | -€156 | -1.5% |
| Cash at bank and in hand | 54/58 | €22,570 | €38,773 | +€16,203 | +71.8% |
| Deferred charges and accrued income | 490/1 | €944 | €806 | -€138 | -14.6% |
| Total equity and liabilities | 10/49 | €51,073 | €57,565 | +€6,492 | +12.7% |
| Equity | 10/15 | €23,584 | €26,223 | +€2,639 | +11.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €317 | €2,956 | +€2,639 | +831.7% |
| Distributable reserves | 133 | €317 | €2,956 | +€2,639 | +831.7% |
| Profit (loss) carried forward | 14 | €4,717 | €4,717 | = | 0.0% |
| Amounts payable | 17/49 | €27,489 | €31,342 | +€3,853 | +14.0% |
| Amounts payable within one year | 42/48 | €26,285 | €21,778 | -€4,507 | -17.1% |
| Trade debts | 44 | €8,688 | €839 | -€7,849 | -90.3% |
| Suppliers | 440/4 | €8,688 | €839 | -€7,849 | -90.3% |
| Taxes, remuneration and social security | 45 | €1,339 | €4,170 | +€2,831 | +211.4% |
| Taxes | 450/3 | €1,339 | €4,170 | +€2,831 | +211.4% |
| Other amounts payable | 47/48 | €16,258 | €16,769 | +€511 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,204 | €9,564 | +€8,360 | +694.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,775 | €1,993 | -€782 | -28.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€590 | -€778 | -€188 | -31.8% |
| Other operating charges | 640/8 | €815 | €773 | -€42 | -5.2% |
| Gross operating margin | 9900 | €7,385 | €8,673 | +€1,287 | +17.4% |
| Operating profit (loss) | 9901 | €4,385 | €6,685 | +€2,299 | +52.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,653 | €1,581 | -€72 | -4.4% |
| Recurring financial charges | 65 | €1,653 | €1,581 | -€72 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €2,733 | €5,108 | +€2,375 | +86.9% |
| Income taxes | 67/77 | €1,339 | €2,469 | +€1,130 | +84.4% |
| Profit (loss) for the period | 9904 | €1,394 | €2,639 | +€1,245 | +89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,394 | €2,639 | +€1,245 | +89.3% |
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 3 October 2026 via checked.be.