CRIS ACCOUNTS: 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.
CRIS ACCOUNTS
Largest movements
- Cash -€40,201
down €40,201 (-71.2%), from €56,438 to €16,237
mainly Net result for the year (-€32,917) and Trade debts (-€11,219)
- Receivables within one year -€9,071
down €9,071 (-8.5%), from €106,694 to €97,623
of which Other amounts receivable: -€10,857
- Profit (loss) carried forward -€32,917
down €32,917 (-27.5%), from €119,818 to €86,902
- Trade debts -€11,219
down €11,219 (-48.6%), from €23,103 to €11,884
- Tax, wage and social debts -€4,491
down €4,491 (-75.4%), from €5,954 to €1,463
- Gross operating margin +€3,240
up €3,240 (+8.3%), from -€39,003 to -€35,763
- Taxes +€2,622
up €2,622 (+26,218,700%), from €0 to €2,622
- Financial income -€1,240
down €1,240 (-15.6%), from €7,961 to €6,721
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 | €164,032 | €115,405 | -€48,627 | -29.6% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €163,807 | €115,180 | -€48,627 | -29.7% |
| Amounts receivable within one year | 40/41 | €106,694 | €97,623 | -€9,071 | -8.5% |
| Trade receivables | 40 | €6,751 | €8,537 | +€1,786 | +26.5% |
| Other amounts receivable | 41 | €99,944 | €89,086 | -€10,857 | -10.9% |
| Cash at bank and in hand | 54/58 | €56,438 | €16,237 | -€40,201 | -71.2% |
| Deferred charges and accrued income | 490/1 | €675 | €1,321 | +€646 | +95.7% |
| Total equity and liabilities | 10/49 | €164,032 | €115,405 | -€48,627 | -29.6% |
| Equity | 10/15 | €134,975 | €102,058 | -€32,917 | -24.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,756 | €2,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €896 | €896 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,818 | €86,902 | -€32,917 | -27.5% |
| Amounts payable | 17/49 | €29,057 | €13,347 | -€15,710 | -54.1% |
| Amounts payable within one year | 42/48 | €29,057 | €13,347 | -€15,710 | -54.1% |
| Trade debts | 44 | €23,103 | €11,884 | -€11,219 | -48.6% |
| Suppliers | 440/4 | €23,103 | €11,884 | -€11,219 | -48.6% |
| Taxes, remuneration and social security | 45 | €5,954 | €1,463 | -€4,491 | -75.4% |
| Taxes | 450/3 | €5,954 | €1,463 | -€4,491 | -75.4% |
| Other operating charges | 640/8 | €387 | €590 | +€203 | +52.3% |
| Gross operating margin | 9900 | -€39,003 | -€35,763 | +€3,240 | +8.3% |
| Operating profit (loss) | 9901 | -€39,390 | -€36,353 | +€3,037 | +7.7% |
| Financial income | 75/76B | €7,961 | €6,721 | -€1,240 | -15.6% |
| Recurring financial income | 75 | €7,961 | €6,721 | -€1,240 | -15.6% |
| Financial charges | 65/66B | €939 | €662 | -€277 | -29.5% |
| Recurring financial charges | 65 | €939 | €662 | -€277 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,368 | -€30,295 | +€2,074 | +6.4% |
| Income taxes | 67/77 | €0 | €2,622 | +€2,622 | +26,218,700% |
| Profit (loss) for the period | 9904 | -€32,368 | -€32,917 | -€548 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,368 | -€32,917 | -€548 | -1.7% |
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 31 October 2026 via checked.be.