CRITTER: 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.
CRITTER
Largest movements
- Tangible fixed assets -€2,797
down €2,797 (-25.8%), from €10,848 to €8,051
of which Furniture and vehicles: -€1,489
- Receivables within one year +€1,525
up €1,525 (+1.6%), from €96,979 to €98,504
of which Other amounts receivable: +€1,525
- Trade debts -€7,342
down €7,342 (-86.9%), from €8,450 to €1,108
- Reserves +€6,772
up €6,772 (+7.8%), from €86,400 to €93,172
of which Distributable reserves: +€6,772
- Gross operating margin +€16,984
up €16,984, from -€16,904 to €80
- Financial charges -€2,719
down €2,719 (-96.3%), from €2,824 to €105
- Depreciation -€1,012
down €1,012 (-37.8%), from €2,679 to €1,667
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,745 | €107,814 | -€931 | -0.9% |
| Fixed assets | 21/28 | €11,748 | €8,951 | -€2,797 | -23.8% |
| Tangible fixed assets | 22/27 | €10,848 | €8,051 | -€2,797 | -25.8% |
| Land and buildings | 22 | €8,124 | €6,816 | -€1,308 | -16.1% |
| Furniture and vehicles | 24 | €2,724 | €1,235 | -€1,489 | -54.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €96,997 | €98,863 | +€1,866 | +1.9% |
| Amounts receivable within one year | 40/41 | €96,979 | €98,504 | +€1,525 | +1.6% |
| Trade receivables | 40 | €630 | €630 | = | 0.0% |
| Other amounts receivable | 41 | €96,348 | €97,874 | +€1,525 | +1.6% |
| Cash at bank and in hand | 54/58 | €18 | €359 | +€341 | +1890.5% |
| Total equity and liabilities | 10/49 | €108,745 | €107,814 | -€931 | -0.9% |
| Equity | 10/15 | €97,268 | €104,040 | +€6,772 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,400 | €93,172 | +€6,772 | +7.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €65,790 | €72,562 | +€6,772 | +10.3% |
| Profit (loss) carried forward | 14 | €4,669 | €4,669 | = | 0.0% |
| Amounts payable | 17/49 | €11,476 | €3,774 | -€7,703 | -67.1% |
| Amounts payable within one year | 42/48 | €11,476 | €3,774 | -€7,703 | -67.1% |
| Trade debts | 44 | €8,450 | €1,108 | -€7,342 | -86.9% |
| Suppliers | 440/4 | €8,450 | €1,108 | -€7,342 | -86.9% |
| Taxes, remuneration and social security | 45 | €3,026 | €2,666 | -€361 | -11.9% |
| Taxes | 450/3 | €3,026 | €2,666 | -€361 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €1,667 | -€1,012 | -37.8% |
| Gross operating margin | 9900 | -€16,904 | €80 | +€16,984 | |
| Operating profit (loss) | 9901 | -€19,584 | -€1,587 | +€17,997 | +91.9% |
| Financial income | 75/76B | €5,077 | €5,151 | +€74 | +1.5% |
| Recurring financial income | 75 | €5,077 | €5,151 | +€74 | +1.5% |
| Financial charges | 65/66B | €2,824 | €105 | -€2,719 | -96.3% |
| Recurring financial charges | 65 | €2,824 | €105 | -€2,719 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,331 | €3,459 | +€20,790 | |
| Income taxes | 67/77 | €199 | €314 | +€115 | +57.9% |
| Profit (loss) for the period | 9904 | -€17,530 | €3,145 | +€20,674 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,530 | €3,145 | +€20,674 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.