DE RIDDER 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 RIDDER KRIS
Largest movements
- Deferred charges and accrued income -€18,758
down €18,758 (-8.7%), from €214,451 to €195,693
- Cash +€16,992
up €16,992 (+81.7%), from €20,804 to €37,795
mainly Deferred charges and accrued income (+€18,758) and Depreciation (+€16,891)
- Tangible fixed assets -€14,505
down €14,505 (-9.7%), from €149,842 to €135,337
of which Land and buildings: -€12,939
- Receivables within one year +€8,270
up €8,270 (+42.3%), from €19,564 to €27,834
of which Trade receivables: +€8,270
- Debts after one year -€11,536
down €11,536 (-10.0%), from €115,448 to €103,913
- Reserves +€4,918
up €4,918 (+2.0%), from €240,122 to €245,040
of which Distributable reserves: +€4,918
- Other operating charges -€3,874
down €3,874 (-65.5%), from €5,919 to €2,045
- Staff costs +€3,300
up €3,300 (+10.6%), from €31,049 to €34,350
- Gross operating margin +€2,542
up €2,542 (+4.1%), from €62,182 to €64,724
- Taxes -€1,290
down €1,290 (-29.2%), from €4,416 to €3,125
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 | €404,661 | €396,660 | -€8,001 | -2.0% |
| Fixed assets | 21/28 | €149,842 | €135,337 | -€14,505 | -9.7% |
| Tangible fixed assets | 22/27 | €149,842 | €135,337 | -€14,505 | -9.7% |
| Land and buildings | 22 | €147,299 | €134,360 | -€12,939 | -8.8% |
| Plant, machinery and equipment | 23 | €1,138 | €632 | -€505 | -44.4% |
| Furniture and vehicles | 24 | €1,406 | €345 | -€1,061 | -75.5% |
| Current assets | 29/58 | €254,819 | €261,323 | +€6,503 | +2.6% |
| Amounts receivable within one year | 40/41 | €19,564 | €27,834 | +€8,270 | +42.3% |
| Trade receivables | 40 | €19,421 | €27,690 | +€8,270 | +42.6% |
| Other amounts receivable | 41 | €144 | €144 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,804 | €37,795 | +€16,992 | +81.7% |
| Deferred charges and accrued income | 490/1 | €214,451 | €195,693 | -€18,758 | -8.7% |
| Total equity and liabilities | 10/49 | €404,661 | €396,660 | -€8,001 | -2.0% |
| Equity | 10/15 | €258,722 | €263,640 | +€4,918 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,122 | €245,040 | +€4,918 | +2.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €238,122 | €243,040 | +€4,918 | +2.1% |
| Amounts payable | 17/49 | €145,939 | €133,020 | -€12,920 | -8.9% |
| Amounts payable after more than one year | 17 | €115,448 | €103,913 | -€11,536 | -10.0% |
| Financial debts | 170/4 | €115,448 | €103,913 | -€11,536 | -10.0% |
| Amounts payable within one year | 42/48 | €30,491 | €29,107 | -€1,384 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €11,240 | €11,536 | +€296 | +2.6% |
| Trade debts | 44 | €13,264 | €13,042 | -€223 | -1.7% |
| Suppliers | 440/4 | €13,264 | €13,042 | -€223 | -1.7% |
| Taxes, remuneration and social security | 45 | €4,419 | €4,530 | +€111 | +2.5% |
| Remuneration and social security | 454/9 | €4,419 | €4,530 | +€111 | +2.5% |
| Other amounts payable | 47/48 | €1,567 | - | -€1,567 | |
| Remuneration, social security and pensions | 62 | €31,049 | €34,350 | +€3,300 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,372 | €16,891 | +€519 | +3.2% |
| Other operating charges | 640/8 | €5,919 | €2,045 | -€3,874 | -65.5% |
| Gross operating margin | 9900 | €62,182 | €64,724 | +€2,542 | +4.1% |
| Operating profit (loss) | 9901 | €8,841 | €11,438 | +€2,597 | +29.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,641 | €3,395 | -€246 | -6.8% |
| Recurring financial charges | 65 | €3,641 | €3,395 | -€246 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,200 | €8,044 | +€2,843 | +54.7% |
| Income taxes | 67/77 | €4,416 | €3,125 | -€1,290 | -29.2% |
| Profit (loss) for the period | 9904 | €785 | €4,918 | +€4,134 | +527% |
| Profit (loss) for the period to be appropriated | 9905 | €785 | €4,918 | +€4,134 | +527% |
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 15 October 2026 via checked.be.