CATTOIR KRIS: what changed
What changed
CATTOIR KRIS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€85,380
2025 · €112,346-€26,965
Equity
€521,328
2025 · €562,146-€40,818
Cash
€153,059
2025 · €183,542-€30,483
Balance sheet total
€658,939
2025 · €678,185-€19,246
Largest movements
Assets
- Cash -€30,483
down €30,483 (-16.6%), from €183,542 to €153,059
mainly Contributions, distributions and other (-€126,198) and Current investments (-€21,722)
- Tangible fixed assets -€21,840
down €21,840 (-9.3%), from €235,035 to €213,194
of which Furniture and vehicles: -€13,707
- Current investments +€21,722
up €21,722 (+9.5%), from €229,766 to €251,488
Equity and liabilities
- Reserves -€40,818
down €40,818 (-7.5%), from €541,613 to €500,795
- Other debts +€27,904
up €27,904 (+27.5%), from €101,336 to €129,240
Income statement
- Gross operating margin -€37,976
down €37,976 (-20.8%), from €182,170 to €144,194
- Taxes -€10,822
down €10,822 (-23.7%), from €45,745 to €34,922
- Depreciation -€4,026
down €4,026 (-14.3%), from €28,231 to €24,205
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
€112,346
Gross operating margin
-€37,976
Depreciation
+€4,026
Other operating charges
+€1,230
Other operating items
-€4,593
Financial income
+€742
Financial charges
-€1,216
Taxes
+€10,822
Result 2026
€85,380
raises the resultlowers the resultnot broken down further in the accounts
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
+€119,802
Investment
-€24,087
Financing
-€126,198
Cash 2025
€183,542
From operations (derived)
+€119,802
Net result for the year
+€85,380
Depreciation
+€24,205
Stocks and contracts
-€6,654
Receivables within one year
-€5,614
Deferred charges and accrued income
+€913
Smaller working-capital items
-€208
Tax, wage and social debts
-€6,124
Other debts
+€27,904
Investment (derived)
-€24,087
Investment in fixed assets (net)
-€2,365
Current investments
-€21,722
Financing
-€126,198
Contributions, distributions and other
-€126,198
Cash 2026
€153,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,185 | €658,939 | -€19,246 | -2.8% |
| Fixed assets | 21/28 | €235,035 | €213,194 | -€21,840 | -9.3% |
| Tangible fixed assets | 22/27 | €235,035 | €213,194 | -€21,840 | -9.3% |
| Land and buildings | 22 | €181,027 | €171,632 | -€9,395 | -5.2% |
| Plant, machinery and equipment | 23 | €1,573 | €3,197 | +€1,624 | +103% |
| Furniture and vehicles | 24 | €50,982 | €37,276 | -€13,707 | -26.9% |
| Other tangible fixed assets | 26 | €1,452 | €1,089 | -€363 | -25.0% |
| Current assets | 29/58 | €443,151 | €445,745 | +€2,594 | +0.6% |
| Stocks and contracts in progress | 3 | €4,880 | €11,534 | +€6,654 | +136% |
| Stocks | 30/36 | €4,880 | €11,534 | +€6,654 | +136% |
| Amounts receivable within one year | 40/41 | €20,838 | €26,452 | +€5,614 | +26.9% |
| Trade receivables | 40 | €20,322 | €24,599 | +€4,277 | +21.0% |
| Other amounts receivable | 41 | €517 | €1,854 | +€1,337 | +259% |
| Current investments | 50/53 | €229,766 | €251,488 | +€21,722 | +9.5% |
| Cash at bank and in hand | 54/58 | €183,542 | €153,059 | -€30,483 | -16.6% |
| Deferred charges and accrued income | 490/1 | €4,124 | €3,211 | -€913 | -22.1% |
| Total equity and liabilities | 10/49 | €678,185 | €658,939 | -€19,246 | -2.8% |
| Equity | 10/15 | €562,146 | €521,328 | -€40,818 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541,613 | €500,795 | -€40,818 | -7.5% |
| Distributable reserves | 133 | €541,613 | €500,795 | -€40,818 | -7.5% |
| Profit (loss) carried forward | 14 | €1,934 | €1,934 | = | 0.0% |
| Amounts payable | 17/49 | €116,039 | €137,611 | +€21,571 | +18.6% |
| Amounts payable within one year | 42/48 | €113,770 | €135,236 | +€21,465 | +18.9% |
| Trade debts | 44 | €392 | €77 | -€314 | -80.3% |
| Suppliers | 440/4 | €392 | €77 | -€314 | -80.3% |
| Taxes, remuneration and social security | 45 | €12,043 | €5,919 | -€6,124 | -50.9% |
| Taxes | 450/3 | €12,043 | €5,919 | -€6,124 | -50.9% |
| Other amounts payable | 47/48 | €101,336 | €129,240 | +€27,904 | +27.5% |
| Accrued charges and deferred income | 492/3 | €2,269 | €2,375 | +€106 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,231 | €24,205 | -€4,026 | -14.3% |
| Other operating charges | 640/8 | €2,224 | €994 | -€1,230 | -55.3% |
| Non-recurring operating charges | 66A | €358 | €4,951 | +€4,593 | +1,283% |
| Gross operating margin | 9900 | €182,170 | €144,194 | -€37,976 | -20.8% |
| Operating profit (loss) | 9901 | €151,357 | €114,044 | -€37,313 | -24.7% |
| Financial income | 75/76B | €6,263 | €7,005 | +€742 | +11.9% |
| Recurring financial income | 75 | €6,105 | €7,005 | +€901 | +14.8% |
| Non-recurring financial income | 76B | €158 | - | -€158 | |
| Financial charges | 65/66B | -€470 | €746 | +€1,216 | |
| Recurring financial charges | 65 | -€485 | €746 | +€1,231 | |
| Non-recurring financial charges | 66B | €15 | - | -€15 | |
| Profit (loss) for the period before taxes | 9903 | €158,090 | €120,303 | -€37,788 | -23.9% |
| Income taxes | 67/77 | €45,745 | €34,922 | -€10,822 | -23.7% |
| Profit (loss) for the period | 9904 | €112,346 | €85,380 | -€26,965 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,346 | €85,380 | -€26,965 | -24.0% |
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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 1 November 2026 via checked.be.