CRLS: 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.
CRLS
Largest movements
- Cash -€63,260
down €63,260 (-61.6%), from €102,734 to €39,474
mainly Trade debts (-€39,702) and Net result for the year (-€35,785)
- Tangible fixed assets -€41,257
down €41,257 (-6.0%), from €683,775 to €642,518
- Stocks and contracts +€30,284
new in 2025: €30,284
- Receivables within one year +€9,352
up €9,352 (+14.9%), from €62,834 to €72,187
of which Trade receivables: +€12,279
- Trade debts -€39,702
down €39,702 (-97.8%), from €40,611 to €909
- Profit (loss) carried forward -€35,785
new in 2025: -€35,785
- Other debts +€24,582
up €24,582 (+17.5%), from €140,303 to €164,885
- Debts after one year -€18,514
down €18,514 (-3.8%), from €481,732 to €463,218
- Tax, wage and social debts +€8,974
up €8,974 (+120.2%), from €7,468 to €16,442
of which Taxes: +€8,899
- Gross operating margin -€112,040
down €112,040 (-79.2%), from €141,483 to €29,442
- Depreciation -€77,245
down €77,245 (-64.2%), from €120,341 to €43,096
- Financial charges +€10,570
up €10,570 (+140.5%), from €7,522 to €18,092
- Taxes -€2,041
no longer reported in 2025 (was €2,041)
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 | €849,343 | €784,463 | -€64,880 | -7.6% |
| Fixed assets | 21/28 | €683,775 | €642,518 | -€41,257 | -6.0% |
| Tangible fixed assets | 22/27 | €683,775 | €642,518 | -€41,257 | -6.0% |
| Land and buildings | 22 | €629,832 | €610,348 | -€19,484 | -3.1% |
| Plant, machinery and equipment | 23 | €7,555 | €4,581 | -€2,974 | -39.4% |
| Furniture and vehicles | 24 | €16,983 | €4,929 | -€12,054 | -71.0% |
| Other tangible fixed assets | 26 | €29,405 | €22,660 | -€6,745 | -22.9% |
| Current assets | 29/58 | €165,568 | €141,945 | -€23,623 | -14.3% |
| Stocks and contracts in progress | 3 | - | €30,284 | +€30,284 | |
| Contracts in progress | 37 | - | €30,284 | +€30,284 | |
| Amounts receivable within one year | 40/41 | €62,834 | €72,187 | +€9,352 | +14.9% |
| Trade receivables | 40 | €56,446 | €68,725 | +€12,279 | +21.8% |
| Other amounts receivable | 41 | €6,388 | €3,462 | -€2,927 | -45.8% |
| Cash at bank and in hand | 54/58 | €102,734 | €39,474 | -€63,260 | -61.6% |
| Total equity and liabilities | 10/49 | €849,343 | €784,463 | -€64,880 | -7.6% |
| Equity | 10/15 | €155,769 | €119,983 | -€35,785 | -23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,169 | €137,169 | = | 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% |
| Distributable reserves | 133 | €135,309 | €135,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€35,785 | -€35,785 | |
| Amounts payable | 17/49 | €693,574 | €664,480 | -€29,095 | -4.2% |
| Amounts payable after more than one year | 17 | €481,732 | €463,218 | -€18,514 | -3.8% |
| Financial debts | 170/4 | €481,732 | €463,218 | -€18,514 | -3.8% |
| Amounts payable within one year | 42/48 | €211,842 | €201,261 | -€10,580 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €23,460 | €19,025 | -€4,435 | -18.9% |
| Trade debts | 44 | €40,611 | €909 | -€39,702 | -97.8% |
| Suppliers | 440/4 | €40,611 | €909 | -€39,702 | -97.8% |
| Taxes, remuneration and social security | 45 | €7,468 | €16,442 | +€8,974 | +120.2% |
| Taxes | 450/3 | €4,496 | €13,394 | +€8,899 | +197.9% |
| Remuneration and social security | 454/9 | €2,973 | €3,048 | +€75 | +2.5% |
| Other amounts payable | 47/48 | €140,303 | €164,885 | +€24,582 | +17.5% |
| Non-recurring operating income | 76A | €1,493 | - | -€1,493 | |
| Remuneration, social security and pensions | 62 | €3,967 | €3,285 | -€682 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,341 | €43,096 | -€77,245 | -64.2% |
| Other operating charges | 640/8 | €3,425 | €2,382 | -€1,043 | -30.5% |
| Gross operating margin | 9900 | €141,483 | €29,442 | -€112,040 | -79.2% |
| Operating profit (loss) | 9901 | €13,750 | -€19,320 | -€33,070 | |
| Financial income | 75/76B | €418 | €1,627 | +€1,209 | +289.2% |
| Recurring financial income | 75 | €418 | €1,627 | +€1,209 | +289.2% |
| Financial charges | 65/66B | €7,522 | €18,092 | +€10,570 | +140.5% |
| Recurring financial charges | 65 | €7,522 | €18,092 | +€10,570 | +140.5% |
| Profit (loss) for the period before taxes | 9903 | €6,646 | -€35,785 | -€42,431 | |
| Income taxes | 67/77 | €2,041 | - | -€2,041 | |
| Profit (loss) for the period | 9904 | €4,605 | -€35,785 | -€40,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,605 | -€35,785 | -€40,390 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.