CRIS BRODAHL: 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 BRODAHL
Largest movements
- Tangible fixed assets -€11,078
down €11,078 (-2.1%), from €532,224 to €521,146
of which Land and buildings: -€15,952
- Current portion of long-term debt -€11,867
no longer reported in 2025 (was €11,867)
- Profit (loss) carried forward +€9,047
up €9,047 (+76.2%), from -€11,873 to -€2,826
- Other debts -€6,511
down €6,511 (-3.4%), from €189,007 to €182,496
- Gross operating margin +€11,619
up €11,619 (+61.8%), from €18,798 to €30,417
- Purchases and services -€7,704
down €7,704 (-9.1%), from €84,670 to €76,966
- Depreciation -€4,972
down €4,972 (-21.0%), from €23,701 to €18,729
- Turnover +€3,915
up €3,915 (+3.8%), from €103,468 to €107,383
- Financial income +€2,291
up €2,291 (+8,485%), from €27 to €2,318
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 | €567,176 | €558,501 | -€8,675 | -1.5% |
| Fixed assets | 21/28 | €532,224 | €521,146 | -€11,078 | -2.1% |
| Tangible fixed assets | 22/27 | €532,224 | €521,146 | -€11,078 | -2.1% |
| Land and buildings | 22 | €525,906 | €509,954 | -€15,952 | -3.0% |
| Plant, machinery and equipment | 23 | €674 | €7,300 | +€6,626 | +983% |
| Furniture and vehicles | 24 | €5,644 | €3,892 | -€1,752 | -31.0% |
| Current assets | 29/58 | €34,952 | €37,355 | +€2,403 | +6.9% |
| Stocks and contracts in progress | 3 | €30,577 | €30,747 | +€170 | +0.6% |
| Stocks | 30/36 | €30,577 | €30,747 | +€170 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €4,000 | +€4,000 | |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €4,375 | €684 | -€3,691 | -84.4% |
| Deferred charges and accrued income | 490/1 | - | €1,924 | +€1,924 | |
| Total equity and liabilities | 10/49 | €567,176 | €558,501 | -€8,675 | -1.5% |
| Equity | 10/15 | €329,851 | €338,898 | +€9,047 | +2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €321,724 | €321,724 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €319,724 | €319,724 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,873 | -€2,826 | +€9,047 | +76.2% |
| Amounts payable | 17/49 | €237,325 | €219,603 | -€17,722 | -7.5% |
| Amounts payable after more than one year | 17 | €22,168 | €22,168 | = | 0.0% |
| Financial debts | 170/4 | €22,168 | €22,168 | = | 0.0% |
| Amounts payable within one year | 42/48 | €215,157 | €197,435 | -€17,722 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €11,867 | - | -€11,867 | |
| Trade debts | 44 | €4,873 | €3,311 | -€1,562 | -32.1% |
| Suppliers | 440/4 | €4,873 | €3,311 | -€1,562 | -32.1% |
| Taxes, remuneration and social security | 45 | €9,410 | €11,628 | +€2,218 | +23.6% |
| Taxes | 450/3 | €9,410 | €11,628 | +€2,218 | +23.6% |
| Other amounts payable | 47/48 | €189,007 | €182,496 | -€6,511 | -3.4% |
| Turnover | 70 | €103,468 | €107,383 | +€3,915 | +3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,670 | €76,966 | -€7,704 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,701 | €18,729 | -€4,972 | -21.0% |
| Other operating charges | 640/8 | €3,930 | €2,929 | -€1,001 | -25.5% |
| Gross operating margin | 9900 | €18,798 | €30,417 | +€11,619 | +61.8% |
| Operating profit (loss) | 9901 | -€8,833 | €8,759 | +€17,592 | |
| Financial income | 75/76B | €27 | €2,318 | +€2,291 | +8,485% |
| Recurring financial income | 75 | €27 | €2,318 | +€2,291 | +8,485% |
| Financial charges | 65/66B | €2,106 | €2,030 | -€76 | -3.6% |
| Recurring financial charges | 65 | €2,106 | €2,030 | -€76 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,912 | €9,047 | +€19,959 | |
| Profit (loss) for the period | 9904 | -€10,912 | €9,047 | +€19,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,912 | €9,047 | +€19,959 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.