CRIS & CO: what changed
Two fiscal 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 & CO
Largest movements
- Cash +€1,871
up €1,871 (+404.5%), from €462 to €2,333
mainly Tax, wage and social debts (+€3,451) and Depreciation (+€3,125)
- Tangible fixed assets -€1,851
down €1,851 (-23.3%), from €7,948 to €6,097
of which Furniture and vehicles: -€1,490
- Debts after one year -€5,221
down €5,221 (-97.9%), from €5,334 to €113
- Tax, wage and social debts +€3,451
up €3,451 (+52.4%), from €6,581 to €10,032
of which Remuneration and social security: +€3,543
- Short-term financial debts +€1,441
up €1,441 (+80.2%), from €1,797 to €3,238
- Gross operating margin -€5,916
down €5,916 (-18.1%), from €32,672 to €26,756
- Taxes -€1,842
down €1,842 (-70.7%), from €2,606 to €763
- Staff costs +€1,227
up €1,227 (+6.5%), from €18,888 to €20,116
- Depreciation +€945
up €945 (+43.3%), from €2,180 to €3,125
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.
Cash bridge derived
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 | €129,129 | €128,645 | -€483 | -0.4% |
| Fixed assets | 21/28 | €7,948 | €6,097 | -€1,851 | -23.3% |
| Tangible fixed assets | 22/27 | €7,948 | €6,097 | -€1,851 | -23.3% |
| Plant, machinery and equipment | 23 | €820 | €459 | -€362 | -44.1% |
| Furniture and vehicles | 24 | €7,128 | €5,638 | -€1,490 | -20.9% |
| Current assets | 29/58 | €121,180 | €122,548 | +€1,368 | +1.1% |
| Amounts receivable after more than one year | 29 | €116,491 | €116,941 | +€450 | +0.4% |
| Other amounts receivable | 291 | €116,491 | €116,941 | +€450 | +0.4% |
| Stocks and contracts in progress | 3 | €950 | €995 | +€45 | +4.7% |
| Stocks | 30/36 | €950 | €995 | +€45 | +4.7% |
| Amounts receivable within one year | 40/41 | €2,905 | €2,230 | -€675 | -23.2% |
| Trade receivables | 40 | €2,905 | €2,230 | -€675 | -23.2% |
| Cash at bank and in hand | 54/58 | €462 | €2,333 | +€1,871 | +404.5% |
| Deferred charges and accrued income | 490/1 | €372 | €49 | -€323 | -86.7% |
| Total equity and liabilities | 10/49 | €129,129 | €128,645 | -€483 | -0.4% |
| Equity | 10/15 | €111,921 | €112,360 | +€439 | +0.4% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,469 | €91,908 | +€439 | +0.5% |
| Amounts payable | 17/49 | €17,208 | €16,286 | -€923 | -5.4% |
| Amounts payable after more than one year | 17 | €5,334 | €113 | -€5,221 | -97.9% |
| Financial debts | 170/4 | €5,334 | €113 | -€5,221 | -97.9% |
| Amounts payable within one year | 42/48 | €10,792 | €16,172 | +€5,381 | +49.9% |
| Financial debts | 43 | €1,797 | €3,238 | +€1,441 | +80.2% |
| Credit institutions | 430/8 | €1,797 | €3,238 | +€1,441 | +80.2% |
| Trade debts | 44 | €2,414 | €2,902 | +€488 | +20.2% |
| Suppliers | 440/4 | €2,414 | €2,902 | +€488 | +20.2% |
| Taxes, remuneration and social security | 45 | €6,581 | €10,032 | +€3,451 | +52.4% |
| Taxes | 450/3 | €4,850 | €4,759 | -€91 | -1.9% |
| Remuneration and social security | 454/9 | €1,731 | €5,273 | +€3,543 | +204.7% |
| Accrued charges and deferred income | 492/3 | €1,082 | - | -€1,082 | |
| Remuneration, social security and pensions | 62 | €18,888 | €20,116 | +€1,227 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €3,125 | +€945 | +43.3% |
| Other operating charges | 640/8 | €817 | €838 | +€21 | +2.5% |
| Gross operating margin | 9900 | €32,672 | €26,756 | -€5,916 | -18.1% |
| Operating profit (loss) | 9901 | €10,786 | €2,677 | -€8,108 | -75.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -51.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -51.1% |
| Financial charges | 65/66B | €1,098 | €1,164 | +€66 | +6.0% |
| Recurring financial charges | 65 | €1,098 | €1,164 | +€66 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €9,688 | €1,514 | -€8,174 | -84.4% |
| Income taxes | 67/77 | €2,606 | €763 | -€1,842 | -70.7% |
| Profit (loss) for the period | 9904 | €7,082 | €750 | -€6,332 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,082 | €750 | -€6,332 | -89.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.