Bezettingswerken Kris Cools: what changed
What changed
Bezettingswerken Kris Cools
NACE 43.310, Plastering work
filed annual accounts (NBB)
Net result for the year
€53,344
2025 · €70,961-€17,616
Equity
€245,190
2025 · €248,366-€3,176
Cash
€274,753
2025 · €223,725+€51,028
Balance sheet total
€341,175
2025 · €286,936+€54,239
Largest movements
Assets
- Cash +€51,028
up €51,028 (+22.8%), from €223,725 to €274,753
mainly Net result for the year (+€53,344) and Trade debts (+€49,890)
- Stocks and contracts +€10,571
up €10,571 (+979%), from €1,080 to €11,651
of which Contracts in progress: +€9,151
- Tangible fixed assets -€9,601
down €9,601 (-27.4%), from €35,044 to €25,444
of which Land and buildings: -€11,614
Equity and liabilities
- Trade debts +€49,890
up €49,890 (+2,412%), from €2,069 to €51,959
- Tax, wage and social debts +€9,100
up €9,100 (+73.6%), from €12,368 to €21,469
- Debts after one year -€5,104
down €5,104 (-37.0%), from €13,794 to €8,690
- Other debts +€3,496
up €3,496 (+69.4%), from €5,037 to €8,533
Income statement
- Gross operating margin -€26,251
down €26,251 (-22.0%), from €119,557 to €93,306
- Taxes -€8,257
down €8,257 (-24.2%), from €34,156 to €25,898
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€70,961
Gross operating margin
-€26,251
Depreciation
+€118
Other operating charges
+€20
Financial income
+€205
Financial charges
+€35
Taxes
+€8,257
Result 2026
€53,344
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€115,098
Investment
-€2,525
Financing
-€61,544
Cash 2025
€223,725
From operations (derived)
+€115,098
Net result for the year
+€53,344
Depreciation
+€12,126
Stocks and contracts
-€10,571
Receivables within one year
-€1,923
Deferred charges and accrued income
-€317
Trade debts
+€49,890
Tax, wage and social debts
+€9,100
Other debts
+€3,496
Accrued charges and deferred income
-€47
Investment (derived)
-€2,525
Investment in fixed assets (net)
-€2,525
Financing
-€61,544
Debts after one year
-€5,104
Current portion of long-term debt
+€80
Contributions, distributions and other
-€56,520
Cash 2026
€274,753
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,936 | €341,175 | +€54,239 | +18.9% |
| Fixed assets | 21/28 | €35,044 | €25,444 | -€9,601 | -27.4% |
| Tangible fixed assets | 22/27 | €35,044 | €25,444 | -€9,601 | -27.4% |
| Land and buildings | 22 | €35,044 | €23,430 | -€11,614 | -33.1% |
| Furniture and vehicles | 24 | - | €2,013 | +€2,013 | |
| Current assets | 29/58 | €251,892 | €315,732 | +€63,840 | +25.3% |
| Stocks and contracts in progress | 3 | €1,080 | €11,651 | +€10,571 | +979% |
| Stocks | 30/36 | €1,080 | €2,500 | +€1,420 | +131% |
| Contracts in progress | 37 | - | €9,151 | +€9,151 | |
| Amounts receivable within one year | 40/41 | €23,996 | €25,919 | +€1,923 | +8.0% |
| Trade receivables | 40 | €23,642 | €25,919 | +€2,277 | +9.6% |
| Other amounts receivable | 41 | €355 | - | -€355 | |
| Cash at bank and in hand | 54/58 | €223,725 | €274,753 | +€51,028 | +22.8% |
| Deferred charges and accrued income | 490/1 | €3,091 | €3,408 | +€317 | +10.3% |
| Total equity and liabilities | 10/49 | €286,936 | €341,175 | +€54,239 | +18.9% |
| Equity | 10/15 | €248,366 | €245,190 | -€3,176 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €228,366 | €225,190 | -€3,176 | -1.4% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €218,366 | €215,190 | -€3,176 | -1.5% |
| Amounts payable | 17/49 | €38,570 | €95,985 | +€57,415 | +149% |
| Amounts payable after more than one year | 17 | €13,794 | €8,690 | -€5,104 | -37.0% |
| Financial debts | 170/4 | €13,794 | €8,690 | -€5,104 | -37.0% |
| Amounts payable within one year | 42/48 | €24,498 | €87,065 | +€62,567 | +255% |
| Current portion of amounts payable after more than one year | 42 | €5,024 | €5,104 | +€80 | +1.6% |
| Trade debts | 44 | €2,069 | €51,959 | +€49,890 | +2,412% |
| Suppliers | 440/4 | €2,069 | €51,959 | +€49,890 | +2,412% |
| Taxes, remuneration and social security | 45 | €12,368 | €21,469 | +€9,100 | +73.6% |
| Taxes | 450/3 | €12,368 | €21,469 | +€9,100 | +73.6% |
| Other amounts payable | 47/48 | €5,037 | €8,533 | +€3,496 | +69.4% |
| Accrued charges and deferred income | 492/3 | €278 | €231 | -€47 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,244 | €12,126 | -€118 | -1.0% |
| Other operating charges | 640/8 | €1,789 | €1,769 | -€20 | -1.1% |
| Gross operating margin | 9900 | €119,557 | €93,306 | -€26,251 | -22.0% |
| Operating profit (loss) | 9901 | €105,524 | €79,411 | -€26,113 | -24.7% |
| Financial income | 75/76B | €26 | €230 | +€205 | +791% |
| Recurring financial income | 75 | €26 | €230 | +€205 | +791% |
| Financial charges | 65/66B | €433 | €398 | -€35 | -8.0% |
| Recurring financial charges | 65 | €433 | €398 | -€35 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €105,116 | €79,243 | -€25,873 | -24.6% |
| Income taxes | 67/77 | €34,156 | €25,898 | -€8,257 | -24.2% |
| Profit (loss) for the period | 9904 | €70,961 | €53,344 | -€17,616 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,961 | €53,344 | -€17,616 | -24.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.