Crius Consulting: 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 Consulting
Largest movements
- Current investments -€106,765
down €106,765 (-25.1%), from €425,077 to €318,312
- Cash +€104,777
up €104,777 (+868%), from €12,065 to €116,843
mainly Other debts (+€189,266) and Current investments (+€106,765)
- Receivables within one year +€20,762
up €20,762 (+103%), from €20,113 to €40,875
of which Trade receivables: +€20,754
- Other debts +€189,266
up €189,266 (+318%), from €59,432 to €248,698
- Reserves -€184,533
down €184,533 (-47.6%), from €387,336 to €202,803
of which Distributable reserves: -€184,533
- Trade debts +€12,895
up €12,895 (+1,857%), from €694 to €13,590
- Gross operating margin -€74,675
down €74,675 (-45.9%), from €162,519 to €87,844
- Taxes -€23,239
down €23,239 (-42.8%), from €54,309 to €31,071
- Financial income +€2,006
up €2,006 (+31.2%), from €6,431 to €8,437
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.
Derived cash bridge
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 | €468,147 | €486,027 | +€17,880 | +3.8% |
| Fixed assets | 21/28 | €4,768 | €4,028 | -€740 | -15.5% |
| Tangible fixed assets | 22/27 | €4,268 | €3,528 | -€740 | -17.3% |
| Furniture and vehicles | 24 | €4,268 | €3,528 | -€740 | -17.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €463,379 | €481,999 | +€18,620 | +4.0% |
| Amounts receivable within one year | 40/41 | €20,113 | €40,875 | +€20,762 | +103% |
| Trade receivables | 40 | €20,113 | €40,866 | +€20,754 | +103% |
| Other amounts receivable | 41 | €0 | €8 | +€8 | |
| Current investments | 50/53 | €425,077 | €318,312 | -€106,765 | -25.1% |
| Cash at bank and in hand | 54/58 | €12,065 | €116,843 | +€104,777 | +868% |
| Deferred charges and accrued income | 490/1 | €6,124 | €5,970 | -€154 | -2.5% |
| Total equity and liabilities | 10/49 | €468,147 | €486,027 | +€17,880 | +3.8% |
| Equity | 10/15 | €393,536 | €209,003 | -€184,533 | -46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €387,336 | €202,803 | -€184,533 | -47.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €385,476 | €200,943 | -€184,533 | -47.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,611 | €277,024 | +€202,413 | +271% |
| Amounts payable within one year | 42/48 | €74,611 | €277,024 | +€202,413 | +271% |
| Financial debts | 43 | €1 | €672 | +€671 | +67,759% |
| Credit institutions | 430/8 | €1 | €672 | +€671 | +67,759% |
| Trade debts | 44 | €694 | €13,590 | +€12,895 | +1,857% |
| Suppliers | 440/4 | €694 | €13,590 | +€12,895 | +1,857% |
| Taxes, remuneration and social security | 45 | €14,484 | €14,065 | -€419 | -2.9% |
| Taxes | 450/3 | €14,484 | €14,065 | -€419 | -2.9% |
| Other amounts payable | 47/48 | €59,432 | €248,698 | +€189,266 | +318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €2,218 | -€754 | -25.4% |
| Other operating charges | 640/8 | €842 | €860 | +€18 | +2.2% |
| Gross operating margin | 9900 | €162,519 | €87,844 | -€74,675 | -45.9% |
| Operating profit (loss) | 9901 | €158,705 | €84,766 | -€73,938 | -46.6% |
| Financial income | 75/76B | €6,431 | €8,437 | +€2,006 | +31.2% |
| Recurring financial income | 75 | €6,431 | €8,437 | +€2,006 | +31.2% |
| Financial charges | 65/66B | €197 | €300 | +€102 | +52.0% |
| Recurring financial charges | 65 | €197 | €300 | +€102 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €164,939 | €92,904 | -€72,035 | -43.7% |
| Income taxes | 67/77 | €54,309 | €31,071 | -€23,239 | -42.8% |
| Profit (loss) for the period | 9904 | €110,630 | €61,833 | -€48,797 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,630 | €61,833 | -€48,797 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.