CRIS & STEF: 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 & STEF
Largest movements
- Tangible fixed assets -€26,273
down €26,273 (-5.1%), from €516,987 to €490,714
of which Land and buildings: -€16,061
- Cash -€25,760
down €25,760 (-65.2%), from €39,505 to €13,745
mainly Debts after one year (-€57,477) and Other debts (-€10,173)
- Debts after one year -€57,477
down €57,477 (-16.5%), from €348,318 to €290,841
- Reserves +€14,694
up €14,694 (+20.8%), from €70,655 to €85,349
of which Distributable reserves: +€14,694
- Other debts -€10,173
down €10,173 (-11.4%), from €88,923 to €78,750
- Gross operating margin -€25,792
down €25,792 (-31.2%), from €82,611 to €56,819
- Depreciation -€11,970
down €11,970 (-31.3%), from €38,243 to €26,273
- Taxes -€3,764
down €3,764 (-40.6%), from €9,274 to €5,510
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 | €585,507 | €529,329 | -€56,178 | -9.6% |
| Fixed assets | 21/28 | €516,987 | €490,714 | -€26,273 | -5.1% |
| Tangible fixed assets | 22/27 | €516,987 | €490,714 | -€26,273 | -5.1% |
| Land and buildings | 22 | €487,576 | €471,515 | -€16,061 | -3.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,342 | €0 | -€1,342 | -100.0% |
| Leasing and similar rights | 25 | €28,069 | €19,199 | -€8,870 | -31.6% |
| Current assets | 29/58 | €68,519 | €38,615 | -€29,904 | -43.6% |
| Amounts receivable within one year | 40/41 | €27,906 | €23,844 | -€4,062 | -14.6% |
| Trade receivables | 40 | €25,741 | €21,549 | -€4,192 | -16.3% |
| Other amounts receivable | 41 | €2,164 | €2,295 | +€131 | +6.0% |
| Cash at bank and in hand | 54/58 | €39,505 | €13,745 | -€25,760 | -65.2% |
| Deferred charges and accrued income | 490/1 | €1,108 | €1,026 | -€83 | -7.5% |
| Total equity and liabilities | 10/49 | €585,507 | €529,329 | -€56,178 | -9.6% |
| Equity | 10/15 | €78,715 | €93,409 | +€14,694 | +18.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €70,655 | €85,349 | +€14,694 | +20.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €70,655 | €85,349 | +€14,694 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €506,792 | €435,920 | -€70,872 | -14.0% |
| Amounts payable after more than one year | 17 | €348,318 | €290,841 | -€57,477 | -16.5% |
| Financial debts | 170/4 | €348,318 | €290,841 | -€57,477 | -16.5% |
| Amounts payable within one year | 42/48 | €158,288 | €145,079 | -€13,208 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €61,950 | €64,841 | +€2,891 | +4.7% |
| Trade debts | 44 | €1,640 | €1,489 | -€151 | -9.2% |
| Suppliers | 440/4 | €1,640 | €1,489 | -€151 | -9.2% |
| Taxes, remuneration and social security | 45 | €5,774 | €0 | -€5,774 | -100.0% |
| Taxes | 450/3 | €5,774 | €0 | -€5,774 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €88,923 | €78,750 | -€10,173 | -11.4% |
| Accrued charges and deferred income | 492/3 | €187 | €0 | -€187 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,243 | €26,273 | -€11,970 | -31.3% |
| Other operating charges | 640/8 | €3,131 | €3,078 | -€52 | -1.7% |
| Gross operating margin | 9900 | €82,611 | €56,819 | -€25,792 | -31.2% |
| Operating profit (loss) | 9901 | €41,237 | €27,468 | -€13,769 | -33.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €8,058 | €7,263 | -€794 | -9.9% |
| Recurring financial charges | 65 | €8,058 | €7,263 | -€794 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €33,182 | €20,204 | -€12,978 | -39.1% |
| Income taxes | 67/77 | €9,274 | €5,510 | -€3,764 | -40.6% |
| Profit (loss) for the period | 9904 | €23,908 | €14,694 | -€9,214 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,908 | €14,694 | -€9,214 | -38.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.