CRIOS: 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.
CRIOS
Largest movements
- Tangible fixed assets -€49,772
down €49,772 (-2.9%), from €1.7m to €1.6m
of which Land and buildings: -€68,248
- Receivables within one year +€29,727
up €29,727 (+143%), from €20,717 to €50,444
of which Other amounts receivable: +€22,962
- Cash -€22,487
down €22,487 (-19.3%), from €116,612 to €94,125
mainly Other debts (-€84,811) and Investment in fixed assets (net) (-€51,605)
- Other debts -€84,811
down €84,811 (-21.2%), from €399,277 to €314,466
- Profit (loss) carried forward +€63,869
up €63,869 (+95.4%), from -€66,972 to -€3,103
- Debts after one year -€45,132
down €45,132 (-4.0%), from €1.1m to €1.1m
- Gross operating margin +€44,237
up €44,237 (+23.1%), from €191,464 to €235,701
- Depreciation -€36,925
down €36,925 (-26.7%), from €138,302 to €101,376
- Staff costs +€24,567
up €24,567 (+362%), from €6,795 to €31,363
- Financial charges +€13,018
up €13,018 (+63.9%), from €20,358 to €33,376
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.
Derived cash bridge
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 | €1,827,111 | €1,784,579 | -€42,532 | -2.3% |
| Fixed assets | 21/28 | €1,689,532 | €1,639,760 | -€49,772 | -2.9% |
| Tangible fixed assets | 22/27 | €1,689,532 | €1,639,760 | -€49,772 | -2.9% |
| Land and buildings | 22 | €1,595,765 | €1,527,517 | -€68,248 | -4.3% |
| Plant, machinery and equipment | 23 | €52,452 | €81,972 | +€29,520 | +56.3% |
| Furniture and vehicles | 24 | €41,314 | €30,271 | -€11,043 | -26.7% |
| Current assets | 29/58 | €137,579 | €144,819 | +€7,240 | +5.3% |
| Amounts receivable within one year | 40/41 | €20,717 | €50,444 | +€29,727 | +143% |
| Trade receivables | 40 | €9,914 | €16,679 | +€6,765 | +68.2% |
| Other amounts receivable | 41 | €10,803 | €33,765 | +€22,962 | +213% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116,612 | €94,125 | -€22,487 | -19.3% |
| Total equity and liabilities | 10/49 | €1,827,111 | €1,784,579 | -€42,532 | -2.3% |
| Equity | 10/15 | €186,628 | €250,497 | +€63,869 | +34.2% |
| Contributions | 10/11 | €253,600 | €253,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,972 | -€3,103 | +€63,869 | +95.4% |
| Amounts payable | 17/49 | €1,640,482 | €1,534,082 | -€106,400 | -6.5% |
| Amounts payable after more than one year | 17 | €1,139,641 | €1,094,509 | -€45,132 | -4.0% |
| Financial debts | 170/4 | €1,139,641 | €1,094,509 | -€45,132 | -4.0% |
| Amounts payable within one year | 42/48 | €500,566 | €439,088 | -€61,479 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €89,412 | €102,549 | +€13,137 | +14.7% |
| Trade debts | 44 | €6,490 | €9,930 | +€3,440 | +53.0% |
| Suppliers | 440/4 | €6,490 | €9,930 | +€3,440 | +53.0% |
| Advances received on contracts in progress | 46 | €70 | - | -€70 | |
| Taxes, remuneration and social security | 45 | €5,318 | €12,143 | +€6,825 | +128% |
| Taxes | 450/3 | €5,243 | €7,993 | +€2,750 | +52.4% |
| Remuneration and social security | 454/9 | €75 | €4,150 | +€4,075 | +5,460% |
| Other amounts payable | 47/48 | €399,277 | €314,466 | -€84,811 | -21.2% |
| Accrued charges and deferred income | 492/3 | €275 | €485 | +€210 | +76.4% |
| Remuneration, social security and pensions | 62 | €6,795 | €31,363 | +€24,567 | +362% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,302 | €101,376 | -€36,925 | -26.7% |
| Other operating charges | 640/8 | €6,247 | €6,416 | +€169 | +2.7% |
| Gross operating margin | 9900 | €191,464 | €235,701 | +€44,237 | +23.1% |
| Operating profit (loss) | 9901 | €40,119 | €96,546 | +€56,427 | +141% |
| Financial income | 75/76B | €437 | €699 | +€262 | +59.9% |
| Recurring financial income | 75 | €437 | €699 | +€262 | +59.9% |
| Financial charges | 65/66B | €20,358 | €33,376 | +€13,018 | +63.9% |
| Recurring financial charges | 65 | €20,358 | €33,376 | +€13,018 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €20,198 | €63,869 | +€43,670 | +216% |
| Profit (loss) for the period | 9904 | €20,198 | €63,869 | +€43,670 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €20,198 | €63,869 | +€43,670 | +216% |
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 14 October 2026 via checked.be.