JUWEELTJES 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.
JUWEELTJES KRIS
Largest movements
- Cash -€4,312
down €4,312 (-26.6%), from €16,207 to €11,896
mainly Net result for the year (-€8,272) and Tax, wage and social debts (-€2,924)
- Profit (loss) carried forward -€8,272
down €8,272 (-11.6%), from €71,230 to €62,957
- Other debts +€5,213
up €5,213 (+8,495%), from €61 to €5,275
- Tax, wage and social debts -€2,924
down €2,924 (-99.2%), from €2,948 to €24
- Trade debts +€1,653
up €1,653 (+389%), from €425 to €2,078
- Gross operating margin +€779
up €779 (+10.1%), from -€7,734 to -€6,955
- Other operating charges +€278
up €278 (+34.6%), from €804 to €1,081
- Financial income -€226
no longer reported in 2025 (was €226)
of which Financial income: -€226
- Taxes -€151
down €151, from €52 to -€99
- Financial charges +€146
up €146 (+77.2%), from €190 to €336
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 | €96,664 | €92,416 | -€4,248 | -4.4% |
| Current assets | 29/58 | €96,664 | €92,416 | -€4,248 | -4.4% |
| Stocks and contracts in progress | 3 | €80,407 | €80,407 | = | 0.0% |
| Stocks | 30/36 | €80,407 | €80,407 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50 | €114 | +€64 | +129% |
| Other amounts receivable | 41 | €50 | €114 | +€64 | +129% |
| Cash at bank and in hand | 54/58 | €16,207 | €11,896 | -€4,312 | -26.6% |
| Total equity and liabilities | 10/49 | €96,664 | €92,416 | -€4,248 | -4.4% |
| Equity | 10/15 | €93,230 | €84,957 | -€8,272 | -8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,230 | €62,957 | -€8,272 | -11.6% |
| Amounts payable | 17/49 | €3,434 | €7,459 | +€4,025 | +117% |
| Amounts payable within one year | 42/48 | €3,434 | €7,459 | +€4,025 | +117% |
| Trade debts | 44 | €425 | €2,078 | +€1,653 | +389% |
| Suppliers | 440/4 | €425 | €2,078 | +€1,653 | +389% |
| Advances received on contracts in progress | 46 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | €2,948 | €24 | -€2,924 | -99.2% |
| Taxes | 450/3 | €2,948 | €24 | -€2,924 | -99.2% |
| Other amounts payable | 47/48 | €61 | €5,275 | +€5,213 | +8,495% |
| Other operating charges | 640/8 | €804 | €1,081 | +€278 | +34.6% |
| Non-recurring operating charges | 66A | €113 | - | -€113 | |
| Gross operating margin | 9900 | -€7,734 | -€6,955 | +€779 | +10.1% |
| Operating profit (loss) | 9901 | -€8,650 | -€8,036 | +€615 | +7.1% |
| Financial income | 75/76B | €226 | - | -€226 | |
| Recurring financial income | 75 | €226 | - | -€226 | |
| Non-recurring financial income | 76B | €226 | - | -€226 | |
| Financial charges | 65/66B | €190 | €336 | +€146 | +77.2% |
| Recurring financial charges | 65 | €190 | €336 | +€146 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,614 | -€8,371 | +€242 | +2.8% |
| Income taxes | 67/77 | €52 | -€99 | -€151 | |
| Profit (loss) for the period | 9904 | -€8,665 | -€8,272 | +€393 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,665 | -€8,272 | +€393 | +4.5% |
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 24 October 2026 via checked.be.