CLAEYS KRIS SERVICES: 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.
CLAEYS KRIS SERVICES
Largest movements
- Cash +€4,654
up €4,654 (+57.3%), from €8,125 to €12,780
mainly Other debts (+€44,135) and Net result for the year (+€20,578)
- Tangible fixed assets -€3,828
down €3,828 (-12.6%), from €30,431 to €26,602
of which Leasing and similar rights: -€6,899
- Other debts +€44,135
up €44,135 (+244%), from €18,061 to €62,196
- Reserves -€27,660
down €27,660 (-32.8%), from €84,418 to €56,757
- Tax, wage and social debts -€12,270
down €12,270 (-49.8%), from €24,639 to €12,369
- Trade debts +€6,727
up €6,727 (+947%), from €710 to €7,437
- Debts after one year -€4,895
down €4,895 (-24.9%), from €19,660 to €14,764
- Gross operating margin +€5,109
up €5,109 (+14.8%), from €34,542 to €39,651
- Depreciation +€4,247
up €4,247 (+105%), from €4,064 to €8,311
- Other operating charges -€970
down €970 (-25.6%), from €3,790 to €2,820
- Taxes +€747
up €747 (+8.5%), from €8,771 to €9,519
- Financial charges -€553
down €553 (-31.1%), from €1,780 to €1,227
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 | €175,672 | €175,244 | -€428 | -0.2% |
| Fixed assets | 21/28 | €30,431 | €26,602 | -€3,828 | -12.6% |
| Tangible fixed assets | 22/27 | €30,431 | €26,602 | -€3,828 | -12.6% |
| Furniture and vehicles | 24 | - | €3,070 | +€3,070 | |
| Leasing and similar rights | 25 | €30,431 | €23,532 | -€6,899 | -22.7% |
| Current assets | 29/58 | €145,241 | €148,642 | +€3,400 | +2.3% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,116 | €15,862 | -€1,254 | -7.3% |
| Trade receivables | 40 | €17,116 | €15,862 | -€1,254 | -7.3% |
| Cash at bank and in hand | 54/58 | €8,125 | €12,780 | +€4,654 | +57.3% |
| Total equity and liabilities | 10/49 | €175,672 | €175,244 | -€428 | -0.2% |
| Equity | 10/15 | €99,378 | €71,717 | -€27,660 | -27.8% |
| Contributions | 10/11 | €14,960 | €14,960 | = | 0.0% |
| Contributions outside capital | 11 | €14,960 | €14,960 | = | 0.0% |
| Other | 1109/19 | €14,960 | €14,960 | = | 0.0% |
| Reserves | 13 | €84,418 | €56,757 | -€27,660 | -32.8% |
| Distributable reserves | 133 | €84,418 | €56,757 | -€27,660 | -32.8% |
| Amounts payable | 17/49 | €76,295 | €103,526 | +€27,232 | +35.7% |
| Amounts payable after more than one year | 17 | €19,660 | €14,764 | -€4,895 | -24.9% |
| Financial debts | 170/4 | €19,660 | €14,764 | -€4,895 | -24.9% |
| Amounts payable within one year | 42/48 | €53,789 | €88,762 | +€34,974 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €9,682 | €5,890 | -€3,792 | -39.2% |
| Financial debts | 43 | €697 | €871 | +€174 | +25.0% |
| Other loans | 439 | €697 | €871 | +€174 | +25.0% |
| Trade debts | 44 | €710 | €7,437 | +€6,727 | +947% |
| Suppliers | 440/4 | €710 | €7,437 | +€6,727 | +947% |
| Taxes, remuneration and social security | 45 | €24,639 | €12,369 | -€12,270 | -49.8% |
| Taxes | 450/3 | €24,639 | €12,369 | -€12,270 | -49.8% |
| Other amounts payable | 47/48 | €18,061 | €62,196 | +€44,135 | +244% |
| Accrued charges and deferred income | 492/3 | €2,846 | - | -€2,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,064 | €8,311 | +€4,247 | +105% |
| Other operating charges | 640/8 | €3,790 | €2,820 | -€970 | -25.6% |
| Gross operating margin | 9900 | €34,542 | €39,651 | +€5,109 | +14.8% |
| Operating profit (loss) | 9901 | €26,687 | €28,520 | +€1,832 | +6.9% |
| Financial income | 75/76B | €2,400 | €2,804 | +€404 | +16.8% |
| Recurring financial income | 75 | €2,400 | €2,804 | +€404 | +16.8% |
| Financial charges | 65/66B | €1,780 | €1,227 | -€553 | -31.1% |
| Recurring financial charges | 65 | €1,780 | €1,227 | -€553 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €27,308 | €30,097 | +€2,789 | +10.2% |
| Income taxes | 67/77 | €8,771 | €9,519 | +€747 | +8.5% |
| Profit (loss) for the period | 9904 | €18,537 | €20,578 | +€2,042 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,537 | €20,578 | +€2,042 | +11.0% |
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 24 October 2026 via checked.be.