CRIPA MANAGEMENT: 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.
CRIPA MANAGEMENT
Largest movements
- Cash +€156,648
up €156,648 (+226%), from €69,314 to €225,962
mainly Net result for the year (+€315,750) and Other debts (+€109,536)
- Financial fixed assets +€60,000
up €60,000 (+4.1%), from €1.5m to €1.5m
- Tangible fixed assets -€34,127
down €34,127 (-4.7%), from €725,797 to €691,671
of which Furniture and vehicles: -€18,263
- Reserves +€112,827
up €112,827 (+7.9%), from €1.4m to €1.5m
of which Distributable reserves: +€112,827
- Other debts +€109,536
up €109,536 (+24.9%), from €440,199 to €549,735
- Current portion of long-term debt -€41,418
down €41,418 (-37.3%), from €111,017 to €69,600
- Financial income +€281,887
up €281,887 (+805%), from €35,000 to €316,887
- Depreciation +€17,984
up €17,984 (+34.2%), from €52,650 to €70,634
- Taxes +€15,072
up €15,072 (+52.3%), from €28,828 to €43,899
- Gross operating margin -€11,353
down €11,353 (-7.3%), from €154,658 to €143,305
- Other operating charges +€6,343
up €6,343 (+134%), from €4,722 to €11,065
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 | €2,863,562 | €3,025,531 | +€161,969 | +5.7% |
| Fixed assets | 21/28 | €2,196,087 | €2,221,960 | +€25,873 | +1.2% |
| Tangible fixed assets | 22/27 | €725,797 | €691,671 | -€34,127 | -4.7% |
| Land and buildings | 22 | €655,086 | €642,417 | -€12,669 | -1.9% |
| Furniture and vehicles | 24 | €57,273 | €39,009 | -€18,263 | -31.9% |
| Other tangible fixed assets | 26 | €13,438 | €10,245 | -€3,194 | -23.8% |
| Financial fixed assets | 28 | €1,470,289 | €1,530,289 | +€60,000 | +4.1% |
| Current assets | 29/58 | €667,475 | €803,571 | +€136,096 | +20.4% |
| Amounts receivable within one year | 40/41 | €596,481 | €575,819 | -€20,661 | -3.5% |
| Trade receivables | 40 | €238,680 | - | -€238,680 | |
| Other amounts receivable | 41 | €357,801 | €575,819 | +€218,019 | +60.9% |
| Cash at bank and in hand | 54/58 | €69,314 | €225,962 | +€156,648 | +226% |
| Deferred charges and accrued income | 490/1 | €1,681 | €1,789 | +€109 | +6.5% |
| Total equity and liabilities | 10/49 | €2,863,562 | €3,025,531 | +€161,969 | +5.7% |
| Equity | 10/15 | €1,494,431 | €1,607,257 | +€112,827 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,432,431 | €1,545,257 | +€112,827 | +7.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €1,426,231 | €1,539,057 | +€112,827 | +7.9% |
| Amounts payable | 17/49 | €1,369,131 | €1,418,273 | +€49,143 | +3.6% |
| Amounts payable after more than one year | 17 | €761,447 | €741,093 | -€20,354 | -2.7% |
| Financial debts | 170/4 | €761,447 | €741,093 | -€20,354 | -2.7% |
| Amounts payable within one year | 42/48 | €589,408 | €677,180 | +€87,773 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €111,017 | €69,600 | -€41,418 | -37.3% |
| Trade debts | 44 | €1,969 | €313 | -€1,656 | -84.1% |
| Suppliers | 440/4 | €1,969 | €313 | -€1,656 | -84.1% |
| Taxes, remuneration and social security | 45 | €36,223 | €57,533 | +€21,310 | +58.8% |
| Taxes | 450/3 | €36,223 | €57,533 | +€21,310 | +58.8% |
| Other amounts payable | 47/48 | €440,199 | €549,735 | +€109,536 | +24.9% |
| Accrued charges and deferred income | 492/3 | €18,276 | - | -€18,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,650 | €70,634 | +€17,984 | +34.2% |
| Other operating charges | 640/8 | €4,722 | €11,065 | +€6,343 | +134% |
| Gross operating margin | 9900 | €154,658 | €143,305 | -€11,353 | -7.3% |
| Operating profit (loss) | 9901 | €97,286 | €61,606 | -€35,680 | -36.7% |
| Financial income | 75/76B | €35,000 | €316,887 | +€281,887 | +805% |
| Recurring financial income | 75 | €35,000 | €316,887 | +€281,887 | +805% |
| Financial charges | 65/66B | €17,740 | €18,845 | +€1,105 | +6.2% |
| Recurring financial charges | 65 | €17,740 | €18,845 | +€1,105 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €114,547 | €359,649 | +€245,103 | +214% |
| Income taxes | 67/77 | €28,828 | €43,899 | +€15,072 | +52.3% |
| Profit (loss) for the period | 9904 | €85,719 | €315,750 | +€230,031 | +268% |
| Profit (loss) for the period to be appropriated | 9905 | €85,719 | €315,750 | +€230,031 | +268% |
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 15 October 2026 via checked.be.