Detavernier 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.
Detavernier Kris
Largest movements
- Cash -€56,148
down €56,148 (-30.3%), from €185,057 to €128,908
mainly Net result for the year (-€29,415) and Receivables within one year (-€17,435)
- Tangible fixed assets -€17,604
down €17,604 (-26.0%), from €67,672 to €50,068
of which Furniture and vehicles: -€17,159
- Receivables within one year +€17,435
up €17,435 (+374%), from €4,660 to €22,094
of which Other amounts receivable: +€19,184
- Reserves -€35,415
down €35,415 (-20.1%), from €176,033 to €140,617
of which Distributable reserves: -€35,415
- Debts after one year -€15,817
down €15,817 (-38.8%), from €40,756 to €24,940
- Tax, wage and social debts -€6,837
down €6,837 (-69.5%), from €9,837 to €3,000
- Gross operating margin -€51,896
down €51,896, from €43,606 to -€8,290
- Taxes -€6,613
down €6,613 (-96.7%), from €6,837 to €224
- Financial charges -€763
down €763 (-26.0%), from €2,929 to €2,166
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 | €257,464 | €201,070 | -€56,394 | -21.9% |
| Fixed assets | 21/28 | €67,672 | €50,068 | -€17,604 | -26.0% |
| Tangible fixed assets | 22/27 | €67,672 | €50,068 | -€17,604 | -26.0% |
| Plant, machinery and equipment | 23 | €464 | €19 | -€445 | -95.8% |
| Furniture and vehicles | 24 | €67,208 | €50,048 | -€17,159 | -25.5% |
| Current assets | 29/58 | €189,792 | €151,003 | -€38,790 | -20.4% |
| Amounts receivable within one year | 40/41 | €4,660 | €22,094 | +€17,435 | +374% |
| Trade receivables | 40 | €3,773 | €2,023 | -€1,750 | -46.4% |
| Other amounts receivable | 41 | €886 | €20,071 | +€19,184 | +2,165% |
| Cash at bank and in hand | 54/58 | €185,057 | €128,908 | -€56,148 | -30.3% |
| Deferred charges and accrued income | 490/1 | €76 | - | -€76 | |
| Total equity and liabilities | 10/49 | €257,464 | €201,070 | -€56,394 | -21.9% |
| Equity | 10/15 | €188,433 | €153,017 | -€35,415 | -18.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €176,033 | €140,617 | -€35,415 | -20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €174,173 | €138,757 | -€35,415 | -20.3% |
| Amounts payable | 17/49 | €69,031 | €48,053 | -€20,979 | -30.4% |
| Amounts payable after more than one year | 17 | €40,756 | €24,940 | -€15,817 | -38.8% |
| Financial debts | 170/4 | €40,756 | €24,940 | -€15,817 | -38.8% |
| Amounts payable within one year | 42/48 | €28,275 | €23,113 | -€5,162 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €15,198 | €15,817 | +€618 | +4.1% |
| Trade debts | 44 | €1,224 | €593 | -€631 | -51.5% |
| Suppliers | 440/4 | €1,224 | €593 | -€631 | -51.5% |
| Taxes, remuneration and social security | 45 | €9,837 | €3,000 | -€6,837 | -69.5% |
| Taxes | 450/3 | €9,837 | €3,000 | -€6,837 | -69.5% |
| Other amounts payable | 47/48 | €2,016 | €3,704 | +€1,688 | +83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,604 | €17,604 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,106 | €1,131 | +€25 | +2.2% |
| Gross operating margin | 9900 | €43,606 | -€8,290 | -€51,896 | |
| Operating profit (loss) | 9901 | €24,896 | -€27,025 | -€51,921 | |
| Financial charges | 65/66B | €2,929 | €2,166 | -€763 | -26.0% |
| Recurring financial charges | 65 | €2,929 | €2,166 | -€763 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €21,967 | -€29,191 | -€51,158 | |
| Income taxes | 67/77 | €6,837 | €224 | -€6,613 | -96.7% |
| Profit (loss) for the period | 9904 | €15,130 | -€29,415 | -€44,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,130 | -€29,415 | -€44,545 |
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 31 October 2026 via checked.be.