CLAES KRIS: 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.
CLAES KRIS
Largest movements
- Tangible fixed assets +€127,965
up €127,965 (+21.1%), from €606,820 to €734,785
of which Furniture and vehicles: +€102,145
- Cash -€43,784
down €43,784 (-32.7%), from €134,101 to €90,317
mainly Investment in fixed assets (net) (-€297,247) and Trade debts (-€47,026)
- Stocks and contracts -€23,015
down €23,015 (-100%), from €23,015 to €0
of which Contracts in progress: -€15,000
- Receivables within one year +€17,275
up €17,275 (+9.0%), from €191,406 to €208,681
of which Trade receivables: +€14,181
- Reserves +€62,036
up €62,036 (+43.7%), from €142,067 to €204,103
of which Distributable reserves: +€38,553
- Trade debts -€47,026
down €47,026 (-56.0%), from €83,941 to €36,915
- Current portion of long-term debt +€24,911
up €24,911 (+37.6%), from €66,180 to €91,091
- Other debts +€20,192
up €20,192 (+9.2%), from €220,304 to €240,496
- Gross operating margin +€115,582
up €115,582 (+76.1%), from €151,797 to €267,379
- Depreciation +€45,047
up €45,047 (+36.3%), from €124,236 to €169,283
- Staff costs +€6,427
up €6,427 (+657%), from €978 to €7,405
- Taxes +€4,485
up €4,485 (+185%), from €2,421 to €6,906
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 | €956,033 | €1,033,783 | +€77,750 | +8.1% |
| Fixed assets | 21/28 | €606,820 | €734,785 | +€127,965 | +21.1% |
| Tangible fixed assets | 22/27 | €606,820 | €734,785 | +€127,965 | +21.1% |
| Plant, machinery and equipment | 23 | €74,834 | €117,146 | +€42,313 | +56.5% |
| Furniture and vehicles | 24 | €217,772 | €319,917 | +€102,145 | +46.9% |
| Other tangible fixed assets | 26 | €314,215 | €297,722 | -€16,492 | -5.2% |
| Current assets | 29/58 | €349,213 | €298,998 | -€50,214 | -14.4% |
| Stocks and contracts in progress | 3 | €23,015 | €0 | -€23,015 | -100% |
| Stocks | 30/36 | €8,015 | €0 | -€8,015 | -100% |
| Contracts in progress | 37 | €15,000 | €0 | -€15,000 | -100% |
| Amounts receivable within one year | 40/41 | €191,406 | €208,681 | +€17,275 | +9.0% |
| Trade receivables | 40 | €191,406 | €205,587 | +€14,181 | +7.4% |
| Other amounts receivable | 41 | - | €3,094 | +€3,094 | |
| Cash at bank and in hand | 54/58 | €134,101 | €90,317 | -€43,784 | -32.7% |
| Deferred charges and accrued income | 490/1 | €690 | €0 | -€690 | -100% |
| Total equity and liabilities | 10/49 | €956,033 | €1,033,783 | +€77,750 | +8.1% |
| Equity | 10/15 | €160,667 | €222,703 | +€62,036 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,067 | €204,103 | +€62,036 | +43.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,562 | €78,045 | +€23,483 | +43.0% |
| Distributable reserves | 133 | €85,645 | €124,198 | +€38,553 | +45.0% |
| Provisions and deferred taxes | 16 | €13,641 | €19,511 | +€5,871 | +43.0% |
| Deferred taxes | 168 | €13,641 | €19,511 | +€5,871 | +43.0% |
| Amounts payable | 17/49 | €781,726 | €791,569 | +€9,844 | +1.3% |
| Amounts payable after more than one year | 17 | €406,845 | €417,072 | +€10,227 | +2.5% |
| Financial debts | 170/4 | €406,845 | €417,072 | +€10,227 | +2.5% |
| Amounts payable within one year | 42/48 | €374,881 | €374,497 | -€384 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €66,180 | €91,091 | +€24,911 | +37.6% |
| Trade debts | 44 | €83,941 | €36,915 | -€47,026 | -56.0% |
| Suppliers | 440/4 | €83,941 | €36,915 | -€47,026 | -56.0% |
| Taxes, remuneration and social security | 45 | €4,455 | €5,996 | +€1,540 | +34.6% |
| Taxes | 450/3 | €4,455 | €2,752 | -€1,703 | -38.2% |
| Remuneration and social security | 454/9 | - | €3,244 | +€3,244 | |
| Other amounts payable | 47/48 | €220,304 | €240,496 | +€20,192 | +9.2% |
| Remuneration, social security and pensions | 62 | €978 | €7,405 | +€6,427 | +657% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,236 | €169,283 | +€45,047 | +36.3% |
| Other operating charges | 640/8 | €6,725 | €5,795 | -€931 | -13.8% |
| Gross operating margin | 9900 | €151,797 | €267,379 | +€115,582 | +76.1% |
| Operating profit (loss) | 9901 | €19,858 | €84,896 | +€65,039 | +328% |
| Financial income | 75/76B | €3 | €7 | +€4 | +136% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +136% |
| Financial charges | 65/66B | €11,232 | €10,091 | -€1,141 | -10.2% |
| Recurring financial charges | 65 | €11,232 | €10,091 | -€1,141 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €8,629 | €74,813 | +€66,184 | +767% |
| Transfer from deferred taxes | 780 | €3,600 | €5,729 | +€2,129 | +59.1% |
| Transfer to deferred taxes | 680 | - | €11,600 | +€11,600 | |
| Income taxes | 67/77 | €2,421 | €6,906 | +€4,485 | +185% |
| Profit (loss) for the period | 9904 | €9,808 | €62,036 | +€52,228 | +533% |
| Transfer from tax-exempt reserves | 789 | €14,400 | €22,917 | +€8,517 | +59.1% |
| Transfer to tax-exempt reserves | 689 | - | €46,400 | +€46,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,208 | €38,553 | +€14,345 | +59.3% |
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 14 October 2026 via checked.be.