GUNST 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.
GUNST KRIS
Largest movements
- Current investments +€70,000
up €70,000 (+140%), from €50,000 to €120,000
- Cash -€46,159
down €46,159 (-56.8%), from €81,289 to €35,130
mainly Current investments (-€70,000) and Investment in fixed assets (net) (-€11,304)
- Tangible fixed assets -€15,881
down €15,881 (-20.3%), from €78,389 to €62,508
of which Furniture and vehicles: -€11,722
- Reserves +€16,431
up €16,431 (+10.7%), from €153,996 to €170,426
- Debts after one year -€5,108
no longer reported in 2025 (was €5,108)
- Tax, wage and social debts -€2,950
down €2,950 (-31.2%), from €9,461 to €6,511
- Taxes +€3,777
up €3,777 (+63.6%), from €5,937 to €9,714
- Depreciation -€3,221
down €3,221 (-10.6%), from €30,405 to €27,185
- Gross operating margin -€2,500
down €2,500 (-4.0%), from €62,659 to €60,159
- Financial income +€2,478
up €2,478 (+2,383%), from €104 to €2,582
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 | €227,056 | €235,072 | +€8,016 | +3.5% |
| Fixed assets | 21/28 | €78,524 | €62,643 | -€15,881 | -20.2% |
| Tangible fixed assets | 22/27 | €78,389 | €62,508 | -€15,881 | -20.3% |
| Land and buildings | 22 | €28,482 | €24,614 | -€3,868 | -13.6% |
| Plant, machinery and equipment | 23 | €291 | - | -€291 | |
| Furniture and vehicles | 24 | €49,616 | €37,894 | -€11,722 | -23.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €148,532 | €172,429 | +€23,897 | +16.1% |
| Amounts receivable within one year | 40/41 | €14,045 | €14,477 | +€432 | +3.1% |
| Trade receivables | 40 | €14,045 | €14,477 | +€432 | +3.1% |
| Current investments | 50/53 | €50,000 | €120,000 | +€70,000 | +140% |
| Cash at bank and in hand | 54/58 | €81,289 | €35,130 | -€46,159 | -56.8% |
| Deferred charges and accrued income | 490/1 | €3,198 | €2,822 | -€376 | -11.8% |
| Total equity and liabilities | 10/49 | €227,056 | €235,072 | +€8,016 | +3.5% |
| Equity | 10/15 | €166,396 | €182,826 | +€16,431 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €153,996 | €170,426 | +€16,431 | +10.7% |
| Distributable reserves | 133 | €153,996 | €170,426 | +€16,431 | +10.7% |
| Amounts payable | 17/49 | €60,661 | €52,246 | -€8,414 | -13.9% |
| Amounts payable after more than one year | 17 | €5,108 | - | -€5,108 | |
| Financial debts | 170/4 | €5,108 | - | -€5,108 | |
| Amounts payable within one year | 42/48 | €53,351 | €49,949 | -€3,402 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €5,053 | €5,108 | +€55 | +1.1% |
| Trade debts | 44 | €1,557 | €1,384 | -€174 | -11.2% |
| Suppliers | 440/4 | €1,557 | €1,384 | -€174 | -11.2% |
| Taxes, remuneration and social security | 45 | €9,461 | €6,511 | -€2,950 | -31.2% |
| Taxes | 450/3 | €9,461 | €6,511 | -€2,950 | -31.2% |
| Other amounts payable | 47/48 | €37,279 | €36,947 | -€333 | -0.9% |
| Accrued charges and deferred income | 492/3 | €2,202 | €2,297 | +€95 | +4.3% |
| Non-recurring operating income | 76A | €8,926 | - | -€8,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,405 | €27,185 | -€3,221 | -10.6% |
| Other operating charges | 640/8 | €1,147 | €851 | -€296 | -25.8% |
| Non-recurring operating charges | 66A | - | €4,012 | +€4,012 | |
| Gross operating margin | 9900 | €62,659 | €60,159 | -€2,500 | -4.0% |
| Operating profit (loss) | 9901 | €31,106 | €28,111 | -€2,995 | -9.6% |
| Financial income | 75/76B | €104 | €2,582 | +€2,478 | +2,383% |
| Recurring financial income | 75 | €104 | €2,582 | +€2,478 | +2,383% |
| Financial charges | 65/66B | €2,774 | €2,883 | +€109 | +3.9% |
| Recurring financial charges | 65 | €2,774 | €2,883 | +€109 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €28,436 | €27,810 | -€626 | -2.2% |
| Income taxes | 67/77 | €5,937 | €9,714 | +€3,777 | +63.6% |
| Profit (loss) for the period | 9904 | €22,499 | €18,097 | -€4,402 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,499 | €18,097 | -€4,402 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.