CRIOS Conseil: 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 Conseil
Largest movements
- Cash +€55,052
up €55,052 (+103%), from €53,387 to €108,439
mainly Other debts (+€66,381) and Debts after one year (+€50,000)
- Receivables within one year -€42,793
down €42,793 (-91.7%), from €46,686 to €3,893
of which Trade receivables: -€37,728
- Tangible fixed assets +€9,680
up €9,680 (+101%), from €9,621 to €19,301
of which Furniture and vehicles: +€9,024
- Deferred charges and accrued income -€2,350
down €2,350 (-100%), from €2,350 to €0
- Intangible fixed assets -€2,112
down €2,112 (-40.6%), from €5,209 to €3,096
- Profit (loss) carried forward -€82,089
down €82,089 (-95.1%), from €86,359 to €4,270
- Other debts +€66,381
up €66,381 (+1,449%), from €4,582 to €70,964
- Debts after one year +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€11,956
down €11,956 (-62.2%), from €19,230 to €7,273
of which Taxes: -€11,123
- Trade debts -€6,714
down €6,714 (-73.1%), from €9,189 to €2,474
- Financial charges +€2,761
up €2,761 (+613%), from €451 to €3,212
- Depreciation +€1,932
up €1,932 (+51.3%), from €3,763 to €5,695
- Taxes -€1,910
down €1,910 (-13.5%), from €14,128 to €12,218
- Gross operating margin -€818
down €818 (-1.4%), from €59,363 to €58,545
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 | €123,668 | €141,145 | +€17,477 | +14.1% |
| Fixed assets | 21/28 | €15,694 | €23,262 | +€7,568 | +48.2% |
| Intangible fixed assets | 21 | €5,209 | €3,096 | -€2,112 | -40.6% |
| Tangible fixed assets | 22/27 | €9,621 | €19,301 | +€9,680 | +101% |
| Land and buildings | 22 | €3,580 | €4,237 | +€656 | +18.3% |
| Furniture and vehicles | 24 | €6,041 | €15,064 | +€9,024 | +149% |
| Financial fixed assets | 28 | €865 | €865 | = | 0.0% |
| Current assets | 29/58 | €107,974 | €117,883 | +€9,909 | +9.2% |
| Amounts receivable within one year | 40/41 | €46,686 | €3,893 | -€42,793 | -91.7% |
| Trade receivables | 40 | €37,728 | €0 | -€37,728 | -100% |
| Other amounts receivable | 41 | €8,957 | €3,893 | -€5,065 | -56.5% |
| Current investments | 50/53 | €5,552 | €5,552 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,387 | €108,439 | +€55,052 | +103% |
| Deferred charges and accrued income | 490/1 | €2,350 | €0 | -€2,350 | -100% |
| Total equity and liabilities | 10/49 | €123,668 | €141,145 | +€17,477 | +14.1% |
| Equity | 10/15 | €89,831 | €6,942 | -€82,889 | -92.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,359 | €4,270 | -€82,089 | -95.1% |
| Investment grants | 15 | €1,973 | €1,173 | -€800 | -40.6% |
| Provisions and deferred taxes | 16 | €493 | €293 | -€200 | -40.6% |
| Deferred taxes | 168 | €493 | €293 | -€200 | -40.6% |
| Amounts payable | 17/49 | €33,344 | €133,909 | +€100,566 | +302% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €33,001 | €80,711 | +€47,711 | +145% |
| Trade debts | 44 | €9,189 | €2,474 | -€6,714 | -73.1% |
| Suppliers | 440/4 | €9,189 | €2,474 | -€6,714 | -73.1% |
| Taxes, remuneration and social security | 45 | €19,230 | €7,273 | -€11,956 | -62.2% |
| Taxes | 450/3 | €18,397 | €7,273 | -€11,123 | -60.5% |
| Remuneration and social security | 454/9 | €833 | €0 | -€833 | -100% |
| Other amounts payable | 47/48 | €4,582 | €70,964 | +€66,381 | +1,449% |
| Accrued charges and deferred income | 492/3 | €343 | €3,198 | +€2,855 | +832% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,763 | €5,695 | +€1,932 | +51.3% |
| Other operating charges | 640/8 | €1,133 | €1,170 | +€37 | +3.3% |
| Gross operating margin | 9900 | €59,363 | €58,545 | -€818 | -1.4% |
| Operating profit (loss) | 9901 | €54,468 | €51,680 | -€2,788 | -5.1% |
| Financial income | 75/76B | €1,074 | €861 | -€213 | -19.9% |
| Recurring financial income | 75 | €1,074 | €861 | -€213 | -19.9% |
| Financial charges | 65/66B | €451 | €3,212 | +€2,761 | +613% |
| Recurring financial charges | 65 | €451 | €3,212 | +€2,761 | +613% |
| Profit (loss) for the period before taxes | 9903 | €55,091 | €49,329 | -€5,762 | -10.5% |
| Transfer from deferred taxes | 780 | €200 | €200 | = | 0.0% |
| Income taxes | 67/77 | €14,128 | €12,218 | -€1,910 | -13.5% |
| Profit (loss) for the period | 9904 | €41,163 | €37,311 | -€3,852 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,163 | €37,311 | -€3,852 | -9.4% |
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 25 October 2026 via checked.be.