CRIS TEAM: 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 TEAM
Largest movements
- Receivables within one year -€39,570
down €39,570 (-86.0%), from €46,034 to €6,464
of which Trade receivables: -€23,098
- Cash +€6,466
up €6,466 (+26.7%), from €24,238 to €30,704
mainly Receivables within one year (+€39,570) and Depreciation (+€381)
- Tangible fixed assets +€1,619
up €1,619 (+177.5%), from €912 to €2,531
- Trade debts -€21,185
down €21,185 (-79.0%), from €26,809 to €5,624
- Profit (loss) carried forward -€8,345
down €8,345 (-30.1%), from €27,714 to €19,369
- Tax, wage and social debts -€1,921
down €1,921 (-19.7%), from €9,734 to €7,813
- Gross operating margin -€18,348
down €18,348, from €10,791 to -€7,557
- Taxes -€2,589
down €2,589 (-96.9%), from €2,672 to €83
- Other operating charges -€1,591
down €1,591 (-90.1%), from €1,765 to €174
- Financial income -€983
no longer reported in 2025 (was €983)
- Depreciation -€275
down €275 (-41.9%), from €656 to €381
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 | €72,445 | €40,944 | -€31,501 | -43.5% |
| Fixed assets | 21/28 | €1,065 | €2,684 | +€1,619 | +152.0% |
| Tangible fixed assets | 22/27 | €912 | €2,531 | +€1,619 | +177.5% |
| Furniture and vehicles | 24 | €912 | €2,531 | +€1,619 | +177.5% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €71,380 | €38,260 | -€33,120 | -46.4% |
| Amounts receivable within one year | 40/41 | €46,034 | €6,464 | -€39,570 | -86.0% |
| Trade receivables | 40 | €29,562 | €6,464 | -€23,098 | -78.1% |
| Other amounts receivable | 41 | €16,472 | - | -€16,472 | |
| Cash at bank and in hand | 54/58 | €24,238 | €30,704 | +€6,466 | +26.7% |
| Deferred charges and accrued income | 490/1 | €1,108 | €1,092 | -€16 | -1.4% |
| Total equity and liabilities | 10/49 | €72,445 | €40,944 | -€31,501 | -43.5% |
| Equity | 10/15 | €35,774 | €27,429 | -€8,345 | -23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,714 | €19,369 | -€8,345 | -30.1% |
| Amounts payable | 17/49 | €36,671 | €13,515 | -€23,156 | -63.1% |
| Amounts payable within one year | 42/48 | €36,543 | €13,515 | -€23,028 | -63.0% |
| Trade debts | 44 | €26,809 | €5,624 | -€21,185 | -79.0% |
| Suppliers | 440/4 | €26,809 | €5,624 | -€21,185 | -79.0% |
| Taxes, remuneration and social security | 45 | €9,734 | €7,813 | -€1,921 | -19.7% |
| Taxes | 450/3 | €9,734 | €7,813 | -€1,921 | -19.7% |
| Other amounts payable | 47/48 | - | €78 | +€78 | |
| Accrued charges and deferred income | 492/3 | €128 | - | -€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €656 | €381 | -€275 | -41.9% |
| Other operating charges | 640/8 | €1,765 | €174 | -€1,591 | -90.1% |
| Gross operating margin | 9900 | €10,791 | -€7,557 | -€18,348 | |
| Operating profit (loss) | 9901 | €8,370 | -€8,112 | -€16,482 | |
| Financial income | 75/76B | €983 | - | -€983 | |
| Recurring financial income | 75 | €983 | - | -€983 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €9,218 | -€8,262 | -€17,480 | |
| Income taxes | 67/77 | €2,672 | €83 | -€2,589 | -96.9% |
| Profit (loss) for the period | 9904 | €6,546 | -€8,345 | -€14,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,546 | -€8,345 | -€14,891 |
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 6 October 2026 via checked.be.