CRIUS CONSTRUCT: what changed
Two financial 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.
CRIUS CONSTRUCT
Largest movements
- Receivables within one year +€487,752
up €487,752 (+13.5%), from €3.6m to €4.1m
of which Other amounts receivable: +€494,164
- Cash +€81,930
up €81,930 (+85.2%), from €96,180 to €178,109
mainly Trade debts (+€541,879) and Net result for the year (+€92,637)
- Trade debts +€541,879
up €541,879 (+20.1%), from €2.7m to €3.2m
of which Bills of exchange payable: +€449,115
- Profit (loss) carried forward +€92,637
up €92,637 (+11.7%), from €794,336 to €886,973
- Debts after one year -€59,563
down €59,563 (-95.6%), from €62,313 to €2,750
- Tax, wage and social debts -€59,026
down €59,026 (-33.8%), from €174,556 to €115,530
- Gross operating margin -€640,612
down €640,612 (-80.5%), from €795,548 to €154,936
- Other operating charges -€392,151
down €392,151 (-99.4%), from €394,618 to €2,467
- Taxes -€57,296
down €57,296 (-61.2%), from €93,631 to €36,335
- Depreciation -€36,314
down €36,314 (-89.1%), from €40,770 to €4,457
- Financial charges +€18,224
up €18,224 (+2,233%), from €816 to €19,040
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,754,300 | €4,282,659 | +€528,359 | +14.1% |
| Fixed assets | 21/28 | €43,575 | €2,251 | -€41,323 | -94.8% |
| Tangible fixed assets | 22/27 | €43,575 | €2,251 | -€41,323 | -94.8% |
| Plant, machinery and equipment | 23 | €4,502 | €2,251 | -€2,251 | -50.0% |
| Furniture and vehicles | 24 | €39,072 | - | -€39,072 | |
| Current assets | 29/58 | €3,710,725 | €4,280,407 | +€569,682 | +15.4% |
| Amounts receivable within one year | 40/41 | €3,614,546 | €4,102,298 | +€487,752 | +13.5% |
| Trade receivables | 40 | €2,333,708 | €2,327,297 | -€6,411 | -0.3% |
| Other amounts receivable | 41 | €1,280,838 | €1,775,001 | +€494,164 | +38.6% |
| Cash at bank and in hand | 54/58 | €96,180 | €178,109 | +€81,930 | +85.2% |
| Total equity and liabilities | 10/49 | €3,754,300 | €4,282,659 | +€528,359 | +14.1% |
| Equity | 10/15 | €814,796 | €907,433 | +€92,637 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €794,336 | €886,973 | +€92,637 | +11.7% |
| Amounts payable | 17/49 | €2,939,504 | €3,375,225 | +€435,721 | +14.8% |
| Amounts payable after more than one year | 17 | €62,313 | €2,750 | -€59,563 | -95.6% |
| Financial debts | 170/4 | €62,313 | €2,750 | -€59,563 | -95.6% |
| Amounts payable within one year | 42/48 | €2,877,191 | €3,372,475 | +€495,284 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,173 | +€17,173 | |
| Financial debts | 43 | €4,742 | - | -€4,742 | |
| Credit institutions | 430/8 | €4,742 | - | -€4,742 | |
| Trade debts | 44 | €2,697,893 | €3,239,772 | +€541,879 | +20.1% |
| Suppliers | 440/4 | €924,793 | €1,017,557 | +€92,764 | +10.0% |
| Bills of exchange payable | 441 | €1,773,100 | €2,222,215 | +€449,115 | +25.3% |
| Taxes, remuneration and social security | 45 | €174,556 | €115,530 | -€59,026 | -33.8% |
| Taxes | 450/3 | €174,556 | €115,530 | -€59,026 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,770 | €4,457 | -€36,314 | -89.1% |
| Other operating charges | 640/8 | €394,618 | €2,467 | -€392,151 | -99.4% |
| Gross operating margin | 9900 | €795,548 | €154,936 | -€640,612 | -80.5% |
| Operating profit (loss) | 9901 | €360,160 | €148,013 | -€212,148 | -58.9% |
| Financial charges | 65/66B | €816 | €19,040 | +€18,224 | +2,233% |
| Recurring financial charges | 65 | €816 | €19,040 | +€18,224 | +2,233% |
| Profit (loss) for the period before taxes | 9903 | €359,344 | €128,972 | -€230,372 | -64.1% |
| Income taxes | 67/77 | €93,631 | €36,335 | -€57,296 | -61.2% |
| Profit (loss) for the period | 9904 | €265,713 | €92,637 | -€173,076 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €265,713 | €92,637 | -€173,076 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 31 July 2023 and 31 July 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.