DE BEULE 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.
DE BEULE KRIS
Largest movements
- Receivables within one year +€8,914
up €8,914 (+11.0%), from €80,928 to €89,842
- Cash -€2,620
down €2,620 (-60.3%), from €4,349 to €1,729
mainly Receivables within one year (-€8,914) and Tax, wage and social debts (-€4,451)
- Deferred charges and accrued income +€2,377
new in 2025: €2,377
- Tangible fixed assets +€1,254
up €1,254 (+35.1%), from €3,570 to €4,824
of which Furniture and vehicles: +€1,665
- Current portion of long-term debt +€11,687
new in 2025: €11,687
- Trade debts +€5,564
up €5,564 (+59.6%), from €9,336 to €14,901
- Tax, wage and social debts -€4,451
down €4,451 (-25.0%), from €17,801 to €13,351
- Profit (loss) carried forward -€3,497
down €3,497 (-19.7%), from €17,788 to €14,291
- Gross operating margin -€39,421
down €39,421 (-89.8%), from €43,886 to €4,464
- Other operating charges -€10,684
down €10,684 (-80.5%), from €13,267 to €2,584
- Taxes -€6,175
down €6,175 (-69.2%), from €8,925 to €2,750
- Financial income -€3,429
down €3,429 (-85.2%), from €4,023 to €594
- Financial charges +€1,825
up €1,825 (+680%), from €268 to €2,093
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 | €88,846 | €98,771 | +€9,924 | +11.2% |
| Fixed assets | 21/28 | €3,570 | €4,824 | +€1,254 | +35.1% |
| Tangible fixed assets | 22/27 | €3,570 | €4,824 | +€1,254 | +35.1% |
| Plant, machinery and equipment | 23 | €3,570 | €3,159 | -€411 | -11.5% |
| Furniture and vehicles | 24 | - | €1,665 | +€1,665 | |
| Current assets | 29/58 | €85,277 | €93,947 | +€8,670 | +10.2% |
| Amounts receivable within one year | 40/41 | €80,928 | €89,842 | +€8,914 | +11.0% |
| Other amounts receivable | 41 | €80,928 | €89,842 | +€8,914 | +11.0% |
| Cash at bank and in hand | 54/58 | €4,349 | €1,729 | -€2,620 | -60.3% |
| Deferred charges and accrued income | 490/1 | - | €2,377 | +€2,377 | |
| Total equity and liabilities | 10/49 | €88,846 | €98,771 | +€9,924 | +11.2% |
| Equity | 10/15 | €60,884 | €57,387 | -€3,497 | -5.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €30,596 | €30,596 | = | 0.0% |
| Distributable reserves | 133 | €30,596 | €30,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,788 | €14,291 | -€3,497 | -19.7% |
| Amounts payable | 17/49 | €27,962 | €41,384 | +€13,421 | +48.0% |
| Amounts payable within one year | 42/48 | €27,138 | €39,938 | +€12,801 | +47.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,687 | +€11,687 | |
| Trade debts | 44 | €9,336 | €14,901 | +€5,564 | +59.6% |
| Suppliers | 440/4 | €9,336 | €14,901 | +€5,564 | +59.6% |
| Taxes, remuneration and social security | 45 | €17,801 | €13,351 | -€4,451 | -25.0% |
| Taxes | 450/3 | €17,801 | €13,351 | -€4,451 | -25.0% |
| Accrued charges and deferred income | 492/3 | €825 | €1,445 | +€621 | +75.3% |
| Remuneration, social security and pensions | 62 | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €715 | +€404 | +130% |
| Other operating charges | 640/8 | €13,267 | €2,584 | -€10,684 | -80.5% |
| Gross operating margin | 9900 | €43,886 | €4,464 | -€39,421 | -89.8% |
| Operating profit (loss) | 9901 | €30,307 | €753 | -€29,554 | -97.5% |
| Financial income | 75/76B | €4,023 | €594 | -€3,429 | -85.2% |
| Recurring financial income | 75 | €4,023 | €594 | -€3,429 | -85.2% |
| Financial charges | 65/66B | €268 | €2,093 | +€1,825 | +680% |
| Recurring financial charges | 65 | €268 | €2,093 | +€1,825 | +680% |
| Profit (loss) for the period before taxes | 9903 | €34,062 | -€747 | -€34,808 | |
| Income taxes | 67/77 | €8,925 | €2,750 | -€6,175 | -69.2% |
| Profit (loss) for the period | 9904 | €25,136 | -€3,497 | -€28,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,136 | -€3,497 | -€28,633 |
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 16 October 2026 via checked.be.