CRIEL: 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.
CRIEL
Largest movements
- Cash +€211,397
up €211,397 (+5.5%), from €3.8m to €4.0m
mainly Stocks and contracts (+€186,817) and Tax, wage and social debts (+€96,384)
- Stocks and contracts -€186,817
down €186,817 (-15.2%), from €1.2m to €1.0m
- Receivables within one year +€61,651
up €61,651 (+153.0%), from €40,287 to €101,938
- Tax, wage and social debts +€96,384
up €96,384 (+150.1%), from €64,209 to €160,593
- Financial income -€96,971
down €96,971 (-62.3%), from €155,695 to €58,724
- Gross operating margin -€61,283
down €61,283 (-80.6%), from €76,023 to €14,740
- Taxes -€43,682
down €43,682 (-74.6%), from €58,587 to €14,905
- Depreciation +€10,841
up €10,841 (+441.2%), from €2,457 to €13,298
- Financial charges +€1,149
up €1,149 (+814.9%), from €141 to €1,290
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,093,915 | €5,221,947 | +€128,032 | +2.5% |
| Fixed assets | 21/28 | €9,260 | €51,462 | +€42,202 | +455.7% |
| Tangible fixed assets | 22/27 | €8,838 | €51,040 | +€42,202 | +477.5% |
| Furniture and vehicles | 24 | €8,838 | €51,040 | +€42,202 | +477.5% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €5,084,655 | €5,170,485 | +€85,830 | +1.7% |
| Stocks and contracts in progress | 3 | €1,230,419 | €1,043,602 | -€186,817 | -15.2% |
| Stocks | 30/36 | €1,230,419 | €1,043,602 | -€186,817 | -15.2% |
| Amounts receivable within one year | 40/41 | €40,287 | €101,938 | +€61,651 | +153.0% |
| Trade receivables | 40 | €40,287 | €101,938 | +€61,651 | +153.0% |
| Cash at bank and in hand | 54/58 | €3,813,428 | €4,024,825 | +€211,397 | +5.5% |
| Deferred charges and accrued income | 490/1 | €521 | €120 | -€401 | -77.0% |
| Total equity and liabilities | 10/49 | €5,093,915 | €5,221,947 | +€128,032 | +2.5% |
| Equity | 10/15 | €4,920,293 | €4,963,539 | +€43,246 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,562 | €154,562 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €98,312 | €98,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,747,131 | €4,790,377 | +€43,246 | +0.9% |
| Amounts payable | 17/49 | €173,622 | €258,408 | +€84,786 | +48.8% |
| Amounts payable within one year | 42/48 | €167,622 | €258,408 | +€90,786 | +54.2% |
| Trade debts | 44 | €80,241 | €78,330 | -€1,911 | -2.4% |
| Suppliers | 440/4 | €80,241 | €78,330 | -€1,911 | -2.4% |
| Taxes, remuneration and social security | 45 | €64,209 | €160,593 | +€96,384 | +150.1% |
| Taxes | 450/3 | €64,209 | €160,593 | +€96,384 | +150.1% |
| Other amounts payable | 47/48 | €23,172 | €19,485 | -€3,687 | -15.9% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | -€685 | - | +€685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,457 | €13,298 | +€10,841 | +441.2% |
| Other operating charges | 640/8 | €742 | €725 | -€17 | -2.3% |
| Gross operating margin | 9900 | €76,023 | €14,740 | -€61,283 | -80.6% |
| Operating profit (loss) | 9901 | €73,509 | €717 | -€72,792 | -99.0% |
| Financial income | 75/76B | €155,695 | €58,724 | -€96,971 | -62.3% |
| Recurring financial income | 75 | €155,695 | €58,724 | -€96,971 | -62.3% |
| Financial charges | 65/66B | €141 | €1,290 | +€1,149 | +814.9% |
| Recurring financial charges | 65 | €141 | €1,290 | +€1,149 | +814.9% |
| Profit (loss) for the period before taxes | 9903 | €229,063 | €58,151 | -€170,912 | -74.6% |
| Income taxes | 67/77 | €58,587 | €14,905 | -€43,682 | -74.6% |
| Profit (loss) for the period | 9904 | €170,476 | €43,246 | -€127,230 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €170,476 | €43,246 | -€127,230 | -74.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.