CRITER GC: 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.
CRITER GC
Largest movements
- Cash +€403
up €403 (+126.7%), from €318 to €721
mainly Net result for the year (+€3,162) and Trade debts (+€592)
- Other debts -€3,557
down €3,557 (-76.4%), from €4,653 to €1,096
- Profit (loss) carried forward +€3,162
up €3,162 (+27.8%), from -€11,362 to -€8,200
- Trade debts +€592
up €592 (+14.1%), from €4,209 to €4,801
- Gross operating margin +€2,380
up €2,380 (+97.7%), from €2,436 to €4,816
- Other operating charges -€581
down €581 (-28.6%), from €2,035 to €1,454
- Financial charges -€60
down €60 (-23.1%), from €260 to €200
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 | €29,395 | €29,592 | +€197 | +0.7% |
| Current assets | 29/58 | €29,395 | €29,592 | +€197 | +0.7% |
| Stocks and contracts in progress | 3 | €5,808 | €5,808 | = | 0.0% |
| Stocks | 30/36 | €5,808 | €5,808 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,269 | €23,063 | -€206 | -0.9% |
| Trade receivables | 40 | €20,032 | €20,032 | = | 0.0% |
| Other amounts receivable | 41 | €3,237 | €3,031 | -€206 | -6.4% |
| Cash at bank and in hand | 54/58 | €318 | €721 | +€403 | +126.7% |
| Total equity and liabilities | 10/49 | €29,395 | €29,592 | +€197 | +0.7% |
| Equity | 10/15 | €8,313 | €11,475 | +€3,162 | +38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,075 | €1,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,075 | €1,075 | = | 0.0% |
| Legal reserve | 130 | €1,075 | €1,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,362 | -€8,200 | +€3,162 | +27.8% |
| Amounts payable | 17/49 | €21,082 | €18,117 | -€2,965 | -14.1% |
| Amounts payable within one year | 42/48 | €21,082 | €18,117 | -€2,965 | -14.1% |
| Trade debts | 44 | €4,209 | €4,801 | +€592 | +14.1% |
| Suppliers | 440/4 | €4,209 | €4,801 | +€592 | +14.1% |
| Advances received on contracts in progress | 46 | €11,987 | €11,987 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €233 | €233 | = | 0.0% |
| Taxes | 450/3 | €233 | €233 | = | 0.0% |
| Other amounts payable | 47/48 | €4,653 | €1,096 | -€3,557 | -76.4% |
| Other operating charges | 640/8 | €2,035 | €1,454 | -€581 | -28.6% |
| Gross operating margin | 9900 | €2,436 | €4,816 | +€2,380 | +97.7% |
| Operating profit (loss) | 9901 | €401 | €3,362 | +€2,961 | +738.4% |
| Financial charges | 65/66B | €260 | €200 | -€60 | -23.1% |
| Recurring financial charges | 65 | €260 | €200 | -€60 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €141 | €3,162 | +€3,021 | +2142.6% |
| Income taxes | 67/77 | €38 | - | -€38 | |
| Profit (loss) for the period | 9904 | €103 | €3,162 | +€3,059 | +2969.9% |
| Profit (loss) for the period to be appropriated | 9905 | €103 | €3,162 | +€3,059 | +2969.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.