CRISS: 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.
CRISS
Largest movements
- Financial fixed assets -€1.8m
down €1.8m (-24.5%), from €7.4m to €5.6m
- Receivables within one year +€928,217
up €928,217 (+115.8%), from €801,561 to €1.7m
of which Other amounts receivable: +€935,427
- Cash -€265,005
down €265,005 (-48.6%), from €545,428 to €280,424
mainly Receivables within one year (-€928,217) and Tax, wage and social debts (-€553,407)
- Current investments +€210,721
up €210,721 (+10.2%), from €2.1m to €2.3m
- Tax, wage and social debts -€553,407
down €553,407 (-88.6%), from €624,467 to €71,060
- Profit (loss) carried forward -€443,990
down €443,990 (-5.1%), from €8.8m to €8.3m
- Trade debts -€326,881
down €326,881 (-73.5%), from €444,560 to €117,680
- Other debts +€299,618
up €299,618 (+149.5%), from €200,382 to €500,000
- Debts after one year +€157,170
new in 2025: €157,170
- Financial income -€985,645
down €985,645 (-92.0%), from €1.1m to €85,368
- Gross operating margin +€67,464
up €67,464, from -€41,763 to €25,701
- Financial charges +€50,703
up €50,703, from -€15,689 to €35,014
of which Non-recurring financial charges: +€29,010
- Taxes -€40,487
down €40,487 (-68.0%), from €59,533 to €19,047
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 | €11,139,671 | €10,275,075 | -€864,596 | -7.8% |
| Fixed assets | 21/28 | €7,427,859 | €5,599,492 | -€1.8m | -24.6% |
| Tangible fixed assets | 22/27 | €24,164 | €11,770 | -€12,394 | -51.3% |
| Other tangible fixed assets | 26 | €24,164 | €11,770 | -€12,394 | -51.3% |
| Financial fixed assets | 28 | €7,403,695 | €5,587,722 | -€1.8m | -24.5% |
| Current assets | 29/58 | €3,711,812 | €4,675,583 | +€963,771 | +26.0% |
| Amounts receivable after more than one year | 29 | €291,798 | €386,898 | +€95,100 | +32.6% |
| Other amounts receivable | 291 | €291,798 | €386,898 | +€95,100 | +32.6% |
| Amounts receivable within one year | 40/41 | €801,561 | €1,729,778 | +€928,217 | +115.8% |
| Trade receivables | 40 | €648,335 | €641,125 | -€7,210 | -1.1% |
| Other amounts receivable | 41 | €153,226 | €1,088,653 | +€935,427 | +610.5% |
| Current investments | 50/53 | €2,067,163 | €2,277,883 | +€210,721 | +10.2% |
| Cash at bank and in hand | 54/58 | €545,428 | €280,424 | -€265,005 | -48.6% |
| Deferred charges and accrued income | 490/1 | €5,862 | €600 | -€5,262 | -89.8% |
| Total equity and liabilities | 10/49 | €11,139,671 | €10,275,075 | -€864,596 | -7.8% |
| Equity | 10/15 | €9,837,842 | €9,393,853 | -€443,990 | -4.5% |
| Contributions | 10/11 | €520,000 | €520,000 | = | 0.0% |
| Reserves | 13 | €552,000 | €552,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,000 | €52,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,765,842 | €8,321,853 | -€443,990 | -5.1% |
| Amounts payable | 17/49 | €1,301,829 | €881,222 | -€420,607 | -32.3% |
| Amounts payable after more than one year | 17 | - | €157,170 | +€157,170 | |
| Financial debts | 170/4 | - | €157,170 | +€157,170 | |
| Amounts payable within one year | 42/48 | €1,301,829 | €721,159 | -€580,670 | -44.6% |
| Trade debts | 44 | €444,560 | €117,680 | -€326,881 | -73.5% |
| Suppliers | 440/4 | €444,560 | €117,680 | -€326,881 | -73.5% |
| Advances received on contracts in progress | 46 | €32,419 | €32,419 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €624,467 | €71,060 | -€553,407 | -88.6% |
| Taxes | 450/3 | €624,467 | €71,060 | -€553,407 | -88.6% |
| Other amounts payable | 47/48 | €200,382 | €500,000 | +€299,618 | +149.5% |
| Accrued charges and deferred income | 492/3 | - | €2,893 | +€2,893 | |
| Other operating charges | 640/8 | €1,058 | €998 | -€59 | -5.6% |
| Gross operating margin | 9900 | -€41,763 | €25,701 | +€67,464 | |
| Operating profit (loss) | 9901 | -€42,821 | €24,703 | +€67,524 | |
| Financial income | 75/76B | €1,071,013 | €85,368 | -€985,645 | -92.0% |
| Recurring financial income | 75 | €1,071,013 | €85,368 | -€985,645 | -92.0% |
| Financial charges | 65/66B | -€15,689 | €35,014 | +€50,703 | |
| Recurring financial charges | 65 | -€15,689 | €6,004 | +€21,693 | |
| Non-recurring financial charges | 66B | - | €29,010 | +€29,010 | |
| Profit (loss) for the period before taxes | 9903 | €1,043,882 | €75,057 | -€968,824 | -92.8% |
| Income taxes | 67/77 | €59,533 | €19,047 | -€40,487 | -68.0% |
| Profit (loss) for the period | 9904 | €984,348 | €56,010 | -€928,338 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €984,348 | €56,010 | -€928,338 | -94.3% |
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.