CABINET KRISSANE: 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.
CABINET KRISSANE
Largest movements
- Receivables within one year +€186,544
new in 2025: €186,544
- Cash -€16,043
down €16,043 (-99.9%), from €16,063 to €20
mainly Receivables within one year (-€186,544) and Tax, wage and social debts (-€41,250)
- Intangible fixed assets -€12,500
down €12,500 (-11.1%), from €112,500 to €100,000
- Profit (loss) carried forward +€154,030
up €154,030 (+257%), from €59,942 to €213,971
- Debts after one year +€60,969
new in 2025: €60,969
- Tax, wage and social debts -€41,250
no longer reported in 2025 (was €41,250)
- Other debts -€23,164
no longer reported in 2025 (was €23,164)
- Current portion of long-term debt +€9,465
new in 2025: €9,465
- Gross operating margin +€103,876
up €103,876 (+143%), from €72,792 to €176,668
- Other operating charges +€7,803
new in 2025: €7,803
- Financial charges +€1,886
up €1,886 (+3,765%), from €50 to €1,936
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 | €128,563 | €288,316 | +€159,753 | +124% |
| Fixed assets | 21/28 | €112,500 | €101,600 | -€10,900 | -9.7% |
| Intangible fixed assets | 21 | €112,500 | €100,000 | -€12,500 | -11.1% |
| Tangible fixed assets | 22/27 | - | €1,600 | +€1,600 | |
| Furniture and vehicles | 24 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €16,063 | €186,716 | +€170,653 | +1,062% |
| Amounts receivable within one year | 40/41 | - | €186,544 | +€186,544 | |
| Other amounts receivable | 41 | - | €186,544 | +€186,544 | |
| Cash at bank and in hand | 54/58 | €16,063 | €20 | -€16,043 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €128,563 | €288,316 | +€159,753 | +124% |
| Equity | 10/15 | €63,242 | €217,271 | +€154,030 | +244% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,942 | €213,971 | +€154,030 | +257% |
| Amounts payable | 17/49 | €65,321 | €71,044 | +€5,723 | +8.8% |
| Amounts payable after more than one year | 17 | - | €60,969 | +€60,969 | |
| Financial debts | 170/4 | - | €60,969 | +€60,969 | |
| Amounts payable within one year | 42/48 | €65,321 | €10,075 | -€55,246 | -84.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,465 | +€9,465 | |
| Trade debts | 44 | €908 | €610 | -€298 | -32.8% |
| Suppliers | 440/4 | €908 | €610 | -€298 | -32.8% |
| Taxes, remuneration and social security | 45 | €41,250 | - | -€41,250 | |
| Taxes | 450/3 | €41,250 | - | -€41,250 | |
| Other amounts payable | 47/48 | €23,164 | - | -€23,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €12,900 | +€400 | +3.2% |
| Other operating charges | 640/8 | - | €7,803 | +€7,803 | |
| Gross operating margin | 9900 | €72,792 | €176,668 | +€103,876 | +143% |
| Operating profit (loss) | 9901 | €60,292 | €155,966 | +€95,674 | +159% |
| Financial charges | 65/66B | €50 | €1,936 | +€1,886 | +3,765% |
| Recurring financial charges | 65 | €50 | €1,936 | +€1,886 | +3,765% |
| Profit (loss) for the period before taxes | 9903 | €60,242 | €154,030 | +€93,788 | +156% |
| Profit (loss) for the period | 9904 | €60,242 | €154,030 | +€93,788 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €60,242 | €154,030 | +€93,788 | +156% |
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 23 October 2026 via checked.be.