DUPLACIE 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.
DUPLACIE KRIS
Largest movements
- Tangible fixed assets +€18,352
up €18,352 (+81.1%), from €22,621 to €40,973
of which Furniture and vehicles: +€23,412
- Cash +€5,589
up €5,589 (+28.7%), from €19,452 to €25,041
mainly Other debts (+€14,102) and Net result for the year (+€10,598)
- Stocks and contracts +€3,953
up €3,953 (+87.2%), from €4,536 to €8,489
- Other debts +€14,102
up €14,102 (+39.9%), from €35,359 to €49,460
- Reserves +€7,916
up €7,916 (+118%), from €6,700 to €14,616
- Tax, wage and social debts +€3,150
up €3,150 (+465%), from €678 to €3,828
- Profit (loss) carried forward +€2,682
no longer reported in 2025 (was -€2,682)
- Gross operating margin +€31,654
up €31,654, from -€6,512 to €25,142
- Depreciation +€9,494
new in 2025: €9,494
- Taxes +€3,288
new in 2025: €3,288
- Other operating charges +€478
up €478 (+35.3%), from €1,354 to €1,832
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 | €60,524 | €87,887 | +€27,364 | +45.2% |
| Formation expenses | 20 | €1,594 | €1,108 | -€485 | -30.5% |
| Fixed assets | 21/28 | €22,621 | €40,973 | +€18,352 | +81.1% |
| Tangible fixed assets | 22/27 | €22,621 | €40,973 | +€18,352 | +81.1% |
| Land and buildings | 22 | €11,465 | €9,570 | -€1,895 | -16.5% |
| Plant, machinery and equipment | 23 | €9,314 | €6,149 | -€3,165 | -34.0% |
| Furniture and vehicles | 24 | €1,842 | €25,254 | +€23,412 | +1,271% |
| Current assets | 29/58 | €36,309 | €45,806 | +€9,497 | +26.2% |
| Stocks and contracts in progress | 3 | €4,536 | €8,489 | +€3,953 | +87.2% |
| Stocks | 30/36 | €4,536 | €8,489 | +€3,953 | +87.2% |
| Amounts receivable within one year | 40/41 | €12,321 | €12,275 | -€46 | -0.4% |
| Trade receivables | 40 | €12,294 | €12,248 | -€46 | -0.4% |
| Other amounts receivable | 41 | €27 | €27 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,452 | €25,041 | +€5,589 | +28.7% |
| Total equity and liabilities | 10/49 | €60,524 | €87,887 | +€27,364 | +45.2% |
| Equity | 10/15 | €22,618 | €33,216 | +€10,598 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,700 | €14,616 | +€7,916 | +118% |
| Distributable reserves | 133 | €6,700 | €14,616 | +€7,916 | +118% |
| Profit (loss) carried forward | 14 | -€2,682 | - | +€2,682 | |
| Amounts payable | 17/49 | €37,905 | €54,671 | +€16,766 | +44.2% |
| Amounts payable within one year | 42/48 | €37,905 | €54,671 | +€16,766 | +44.2% |
| Trade debts | 44 | €1,869 | €1,383 | -€487 | -26.0% |
| Suppliers | 440/4 | €1,869 | €1,383 | -€487 | -26.0% |
| Taxes, remuneration and social security | 45 | €678 | €3,828 | +€3,150 | +465% |
| Taxes | 450/3 | €678 | €3,828 | +€3,150 | +465% |
| Other amounts payable | 47/48 | €35,359 | €49,460 | +€14,102 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,494 | +€9,494 | |
| Other operating charges | 640/8 | €1,354 | €1,832 | +€478 | +35.3% |
| Gross operating margin | 9900 | -€6,512 | €25,142 | +€31,654 | |
| Operating profit (loss) | 9901 | -€7,866 | €13,816 | +€21,682 | |
| Financial income | 75/76B | €88 | €111 | +€23 | +26.0% |
| Recurring financial income | 75 | €88 | €111 | +€23 | +26.0% |
| Financial charges | 65/66B | €39 | €41 | +€2 | +5.0% |
| Recurring financial charges | 65 | €39 | €41 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,817 | €13,886 | +€21,703 | |
| Income taxes | 67/77 | - | €3,288 | +€3,288 | |
| Profit (loss) for the period | 9904 | -€7,817 | €10,598 | +€18,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,817 | €10,598 | +€18,415 |
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 26 October 2026 via checked.be.