CRIVAN: 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.
CRIVAN
Largest movements
- Receivables within one year -€78,607
down €78,607 (-52.9%), from €148,673 to €70,066
of which Trade receivables: -€46,731
- Cash +€52,602
up €52,602 (+108.8%), from €48,329 to €100,931
mainly Receivables within one year (+€78,607) and Depreciation (+€35,728)
- Tangible fixed assets -€26,673
down €26,673 (-12.5%), from €214,024 to €187,351
of which Land and buildings: -€17,741
- Debts after one year -€38,642
down €38,642 (-32.9%), from €117,560 to €78,918
- Trade debts -€19,155
no longer reported in 2025 (was €19,155)
- Current portion of long-term debt +€10,641
up €10,641 (+61.8%), from €17,206 to €27,847
- Tax, wage and social debts -€6,132
down €6,132 (-45.8%), from €13,374 to €7,242
of which Taxes: -€8,428
- Gross operating margin -€63,574
down €63,574 (-36.4%), from €174,817 to €111,242
- Taxes -€17,977
down €17,977 (-66.0%), from €27,227 to €9,250
- Staff costs +€2,796
up €2,796 (+7.7%), from €36,424 to €39,220
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 | €412,693 | €359,123 | -€53,570 | -13.0% |
| Fixed assets | 21/28 | €214,024 | €187,351 | -€26,673 | -12.5% |
| Tangible fixed assets | 22/27 | €214,024 | €187,351 | -€26,673 | -12.5% |
| Land and buildings | 22 | €157,845 | €140,104 | -€17,741 | -11.2% |
| Plant, machinery and equipment | 23 | €8,928 | €9,549 | +€621 | +7.0% |
| Furniture and vehicles | 24 | €47,251 | €37,698 | -€9,553 | -20.2% |
| Current assets | 29/58 | €198,670 | €171,772 | -€26,897 | -13.5% |
| Amounts receivable within one year | 40/41 | €148,673 | €70,066 | -€78,607 | -52.9% |
| Trade receivables | 40 | €114,351 | €67,620 | -€46,731 | -40.9% |
| Other amounts receivable | 41 | €34,322 | €2,446 | -€31,876 | -92.9% |
| Cash at bank and in hand | 54/58 | €48,329 | €100,931 | +€52,602 | +108.8% |
| Deferred charges and accrued income | 490/1 | €1,668 | €776 | -€892 | -53.5% |
| Total equity and liabilities | 10/49 | €412,693 | €359,123 | -€53,570 | -13.0% |
| Equity | 10/15 | €243,842 | €240,751 | -€3,091 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €231,442 | €228,351 | -€3,091 | -1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €229,582 | €228,351 | -€1,231 | -0.5% |
| Amounts payable | 17/49 | €168,852 | €118,372 | -€50,479 | -29.9% |
| Amounts payable after more than one year | 17 | €117,560 | €78,918 | -€38,642 | -32.9% |
| Financial debts | 170/4 | €117,560 | €78,918 | -€38,642 | -32.9% |
| Amounts payable within one year | 42/48 | €50,834 | €36,447 | -€14,387 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €17,206 | €27,847 | +€10,641 | +61.8% |
| Trade debts | 44 | €19,155 | - | -€19,155 | |
| Suppliers | 440/4 | €19,155 | - | -€19,155 | |
| Taxes, remuneration and social security | 45 | €13,374 | €7,242 | -€6,132 | -45.8% |
| Taxes | 450/3 | €9,130 | €702 | -€8,428 | -92.3% |
| Remuneration and social security | 454/9 | €4,243 | €6,540 | +€2,297 | +54.1% |
| Other amounts payable | 47/48 | €1,099 | €1,358 | +€259 | +23.5% |
| Accrued charges and deferred income | 492/3 | €458 | €3,008 | +€2,550 | +556.2% |
| Remuneration, social security and pensions | 62 | €36,424 | €39,220 | +€2,796 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,199 | €35,728 | +€529 | +1.5% |
| Other operating charges | 640/8 | €1,492 | €1,386 | -€106 | -7.1% |
| Gross operating margin | 9900 | €174,817 | €111,242 | -€63,574 | -36.4% |
| Operating profit (loss) | 9901 | €101,702 | €34,909 | -€66,793 | -65.7% |
| Financial income | 75/76B | €1,274 | €1,159 | -€115 | -9.0% |
| Recurring financial income | 75 | €1,274 | €1,159 | -€115 | -9.0% |
| Financial charges | 65/66B | €8,343 | €7,909 | -€433 | -5.2% |
| Recurring financial charges | 65 | €8,237 | €7,669 | -€568 | -6.9% |
| Non-recurring financial charges | 66B | €106 | €240 | +€134 | +126.6% |
| Profit (loss) for the period before taxes | 9903 | €94,634 | €28,159 | -€66,475 | -70.2% |
| Income taxes | 67/77 | €27,227 | €9,250 | -€17,977 | -66.0% |
| Profit (loss) for the period | 9904 | €67,407 | €18,909 | -€48,498 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,407 | €18,909 | -€48,498 | -71.9% |
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 28 September 2026 via checked.be.