CRIS CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Tangible fixed assets -€10,584
down €10,584 (-23.0%), from €46,020 to €35,436
of which Furniture and vehicles: -€11,137
- Deferred charges and accrued income -€4,276
down €4,276 (-95.7%), from €4,469 to €194
- Cash +€2,093
up €2,093 (+13.6%), from €15,391 to €17,484
mainly Depreciation (+€22,080) and Tax, wage and social debts (+€8,850)
- Trade debts -€17,152
down €17,152 (-19.0%), from €90,079 to €72,927
- Debts after one year -€12,486
down €12,486 (-33.4%), from €37,435 to €24,949
- Tax, wage and social debts +€8,850
up €8,850 (+89.5%), from €9,889 to €18,739
- Short-term financial debts +€3,990
up €3,990 (+26.2%), from €15,217 to €19,207
- Profit (loss) carried forward +€2,703
up €2,703 (+7.0%), from €38,532 to €41,235
- Turnover -€196,643
no longer reported in 2025 (was €196,643)
- Purchases and services -€184,195
no longer reported in 2025 (was €184,195)
- Gross operating margin +€25,066
up €25,066 (+137.0%), from €18,302 to €43,368
- Depreciation +€11,483
up €11,483 (+108.4%), from €10,597 to €22,080
- Taxes +€9,193
up €9,193 (+554.9%), from €1,657 to €10,850
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 | €192,152 | €179,055 | -€13,096 | -6.8% |
| Fixed assets | 21/28 | €46,020 | €35,436 | -€10,584 | -23.0% |
| Tangible fixed assets | 22/27 | €46,020 | €35,436 | -€10,584 | -23.0% |
| Plant, machinery and equipment | 23 | €1,567 | €2,120 | +€553 | +35.3% |
| Furniture and vehicles | 24 | €44,453 | €33,316 | -€11,137 | -25.1% |
| Current assets | 29/58 | €146,131 | €143,620 | -€2,512 | -1.7% |
| Amounts receivable within one year | 40/41 | €126,271 | €125,942 | -€330 | -0.3% |
| Trade receivables | 40 | €65,783 | €44,695 | -€21,089 | -32.1% |
| Other amounts receivable | 41 | €60,488 | €81,247 | +€20,759 | +34.3% |
| Cash at bank and in hand | 54/58 | €15,391 | €17,484 | +€2,093 | +13.6% |
| Deferred charges and accrued income | 490/1 | €4,469 | €194 | -€4,276 | -95.7% |
| Total equity and liabilities | 10/49 | €192,152 | €179,055 | -€13,096 | -6.8% |
| Equity | 10/15 | €39,532 | €43,235 | +€3,703 | +9.4% |
| Contributions | 10/11 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Profit (loss) carried forward | 14 | €38,532 | €41,235 | +€2,703 | +7.0% |
| Amounts payable | 17/49 | €152,619 | €135,821 | -€16,799 | -11.0% |
| Amounts payable after more than one year | 17 | €37,435 | €24,949 | -€12,486 | -33.4% |
| Financial debts | 170/4 | €37,435 | €24,949 | -€12,486 | -33.4% |
| Amounts payable within one year | 42/48 | €115,185 | €110,872 | -€4,313 | -3.7% |
| Financial debts | 43 | €15,217 | €19,207 | +€3,990 | +26.2% |
| Credit institutions | 430/8 | €15,217 | €19,207 | +€3,990 | +26.2% |
| Trade debts | 44 | €90,079 | €72,927 | -€17,152 | -19.0% |
| Suppliers | 440/4 | €90,079 | €72,927 | -€17,152 | -19.0% |
| Taxes, remuneration and social security | 45 | €9,889 | €18,739 | +€8,850 | +89.5% |
| Taxes | 450/3 | €9,889 | €18,739 | +€8,850 | +89.5% |
| Turnover | 70 | €196,643 | - | -€196,643 | |
| Non-recurring operating income | 76A | €5,854 | - | -€5,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | €184,195 | - | -€184,195 | |
| Remuneration, social security and pensions | 62 | €956 | €311 | -€645 | -67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,597 | €22,080 | +€11,483 | +108.4% |
| Other operating charges | 640/8 | €3,127 | €4,270 | +€1,143 | +36.6% |
| Gross operating margin | 9900 | €18,302 | €43,368 | +€25,066 | +137.0% |
| Operating profit (loss) | 9901 | €3,623 | €16,707 | +€13,085 | +361.2% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €7,715 | €3,155 | -€4,560 | -59.1% |
| Recurring financial charges | 65 | €7,715 | €3,155 | -€4,560 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,088 | €13,552 | +€17,641 | |
| Income taxes | 67/77 | €1,657 | €10,850 | +€9,193 | +554.9% |
| Profit (loss) for the period | 9904 | -€5,745 | €2,703 | +€8,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,745 | €2,703 | +€8,448 |
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 9 October 2026 via checked.be.