CRIS DV: 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 DV
Largest movements
- Receivables within one year +€61,581
up €61,581 (+62.5%), from €98,470 to €160,051
of which Other amounts receivable: +€61,825
- Cash +€34,758
up €34,758 (+130.0%), from €26,742 to €61,500
mainly Net result for the year (+€83,342) and Tax, wage and social debts (+€13,954)
- Profit (loss) carried forward +€83,342
up €83,342 (+97.9%), from €85,168 to €168,510
- Tax, wage and social debts +€13,954
up €13,954 (+41.6%), from €33,512 to €47,466
- Gross operating margin +€42,135
up €42,135 (+64.7%), from €65,124 to €107,259
- Taxes +€11,282
up €11,282 (+84.7%), from €13,319 to €24,601
- Financial income +€3,459
up €3,459 (+100.2%), from €3,451 to €6,910
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 | €128,091 | €224,529 | +€96,438 | +75.3% |
| Fixed assets | 21/28 | €2,878 | €2,977 | +€99 | +3.5% |
| Tangible fixed assets | 22/27 | €2,878 | €2,977 | +€99 | +3.5% |
| Furniture and vehicles | 24 | €2,878 | €2,977 | +€99 | +3.5% |
| Current assets | 29/58 | €125,213 | €221,551 | +€96,339 | +76.9% |
| Amounts receivable within one year | 40/41 | €98,470 | €160,051 | +€61,581 | +62.5% |
| Trade receivables | 40 | €244 | €0 | -€244 | -100.0% |
| Other amounts receivable | 41 | €98,226 | €160,051 | +€61,825 | +62.9% |
| Cash at bank and in hand | 54/58 | €26,742 | €61,500 | +€34,758 | +130.0% |
| Total equity and liabilities | 10/49 | €128,091 | €224,529 | +€96,438 | +75.3% |
| Equity | 10/15 | €88,168 | €171,510 | +€83,342 | +94.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,168 | €168,510 | +€83,342 | +97.9% |
| Amounts payable | 17/49 | €39,922 | €53,018 | +€13,096 | +32.8% |
| Amounts payable within one year | 42/48 | €39,922 | €53,018 | +€13,096 | +32.8% |
| Trade debts | 44 | €6,411 | €5,552 | -€858 | -13.4% |
| Suppliers | 440/4 | €6,411 | €5,552 | -€858 | -13.4% |
| Taxes, remuneration and social security | 45 | €33,512 | €47,466 | +€13,954 | +41.6% |
| Taxes | 450/3 | €33,512 | €47,466 | +€13,954 | +41.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,100 | +€573 | +108.9% |
| Other operating charges | 640/8 | €994 | €650 | -€344 | -34.6% |
| Gross operating margin | 9900 | €65,124 | €107,259 | +€42,135 | +64.7% |
| Operating profit (loss) | 9901 | €63,603 | €105,509 | +€41,906 | +65.9% |
| Financial income | 75/76B | €3,451 | €6,910 | +€3,459 | +100.2% |
| Recurring financial income | 75 | €3,451 | €6,910 | +€3,459 | +100.2% |
| Financial charges | 65/66B | €4,737 | €4,476 | -€261 | -5.5% |
| Recurring financial charges | 65 | €4,737 | €4,476 | -€261 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €62,317 | €107,943 | +€45,626 | +73.2% |
| Income taxes | 67/77 | €13,319 | €24,601 | +€11,282 | +84.7% |
| Profit (loss) for the period | 9904 | €48,999 | €83,342 | +€34,344 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,999 | €83,342 | +€34,344 | +70.1% |
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 7 October 2026 via checked.be.