DERÉ KRIS: what changed
DERÉ KRIS
Largest movements
- Tangible fixed assets +€43,209
up €43,209 (+259%), from €16,660 to €59,869
of which Furniture and vehicles: +€44,799
- Cash -€22,843
down €22,843 (-56.7%), from €40,284 to €17,441
mainly Investment in fixed assets (net) (-€58,968) and Trade debts (-€23,202)
- Stocks and contracts -€6,982
down €6,982 (-17.1%), from €40,842 to €33,860
of which Contracts in progress: -€7,000
- Receivables within one year -€5,377
down €5,377 (-25.7%), from €20,918 to €15,541
of which Trade receivables: -€4,744
- Debts after one year +€28,357
up €28,357 (+2,175%), from €1,304 to €29,661
- Trade debts -€23,202
down €23,202 (-91.5%), from €25,352 to €2,149
- Current portion of long-term debt +€6,575
up €6,575 (+153%), from €4,295 to €10,870
- Other debts -€3,062
down €3,062 (-20.7%), from €14,766 to €11,704
- Reserves -€1,663
down €1,663 (-3.0%), from €54,659 to €52,996
- Depreciation +€9,368
up €9,368 (+147%), from €6,390 to €15,758
- Gross operating margin +€5,557
up €5,557 (+46.7%), from €11,896 to €17,453
- Financial charges +€647
up €647 (+43.0%), from €1,506 to €2,153
- Taxes -€511
down €511 (-59.7%), from €856 to €345
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.
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,284 | €128,910 | +€7,626 | +6.3% |
| Fixed assets | 21/28 | €16,660 | €59,869 | +€43,209 | +259% |
| Tangible fixed assets | 22/27 | €16,660 | €59,869 | +€43,209 | +259% |
| Plant, machinery and equipment | 23 | €10,484 | €8,895 | -€1,590 | -15.2% |
| Furniture and vehicles | 24 | €6,175 | €50,974 | +€44,799 | +725% |
| Current assets | 29/58 | €104,624 | €69,041 | -€35,583 | -34.0% |
| Stocks and contracts in progress | 3 | €40,842 | €33,860 | -€6,982 | -17.1% |
| Stocks | 30/36 | €20,842 | €20,860 | +€18 | +0.1% |
| Contracts in progress | 37 | €20,000 | €13,000 | -€7,000 | -35.0% |
| Amounts receivable within one year | 40/41 | €20,918 | €15,541 | -€5,377 | -25.7% |
| Trade receivables | 40 | €18,447 | €13,702 | -€4,744 | -25.7% |
| Other amounts receivable | 41 | €2,472 | €1,839 | -€633 | -25.6% |
| Cash at bank and in hand | 54/58 | €40,284 | €17,441 | -€22,843 | -56.7% |
| Deferred charges and accrued income | 490/1 | €2,580 | €2,199 | -€380 | -14.7% |
| Total equity and liabilities | 10/49 | €121,284 | €128,910 | +€7,626 | +6.3% |
| Equity | 10/15 | €74,659 | €72,996 | -€1,663 | -2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,659 | €52,996 | -€1,663 | -3.0% |
| Distributable reserves | 133 | €54,659 | €52,996 | -€1,663 | -3.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,625 | €55,914 | +€9,289 | +19.9% |
| Amounts payable after more than one year | 17 | €1,304 | €29,661 | +€28,357 | +2,175% |
| Financial debts | 170/4 | €1,304 | €29,661 | +€28,357 | +2,175% |
| Amounts payable within one year | 42/48 | €45,321 | €26,253 | -€19,067 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €4,295 | €10,870 | +€6,575 | +153% |
| Trade debts | 44 | €25,352 | €2,149 | -€23,202 | -91.5% |
| Suppliers | 440/4 | €25,352 | €2,149 | -€23,202 | -91.5% |
| Taxes, remuneration and social security | 45 | €908 | €1,530 | +€622 | +68.5% |
| Taxes | 450/3 | €908 | €1,530 | +€622 | +68.5% |
| Other amounts payable | 47/48 | €14,766 | €11,704 | -€3,062 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,390 | €15,758 | +€9,368 | +147% |
| Other operating charges | 640/8 | €1,457 | €1,436 | -€21 | -1.4% |
| Gross operating margin | 9900 | €11,896 | €17,453 | +€5,557 | +46.7% |
| Operating profit (loss) | 9901 | €4,049 | €258 | -€3,791 | -93.6% |
| Financial income | 75/76B | €436 | €577 | +€141 | +32.4% |
| Recurring financial income | 75 | €436 | €577 | +€141 | +32.4% |
| Financial charges | 65/66B | €1,506 | €2,153 | +€647 | +43.0% |
| Recurring financial charges | 65 | €1,506 | €2,153 | +€647 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €2,979 | -€1,318 | -€4,297 | |
| Income taxes | 67/77 | €856 | €345 | -€511 | -59.7% |
| Profit (loss) for the period | 9904 | €2,123 | -€1,663 | -€3,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,123 | -€1,663 | -€3,786 |
Next steps
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 3 November 2026 via checked.be.