KRESPORT: 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.
KRESPORT
Largest movements
- Receivables within one year +€17,605
up €17,605 (+151%), from €11,666 to €29,271
- Cash -€14,513
down €14,513 (-78.1%), from €18,578 to €4,065
mainly Receivables within one year (-€17,605) and Investment in fixed assets (net) (-€12,374)
- Tangible fixed assets +€8,551
up €8,551 (+63.1%), from €13,547 to €22,098
of which Furniture and vehicles: +€7,372
- Reserves +€12,000
up €12,000 (+120%), from €10,000 to €22,000
- Tax, wage and social debts +€2,480
up €2,480 (+63.3%), from €3,920 to €6,400
of which Taxes: +€2,283
- Trade debts -€1,893
down €1,893 (-35.0%), from €5,402 to €3,509
- Current portion of long-term debt -€1,395
no longer reported in 2025 (was €1,395)
- Gross operating margin -€3,128
down €3,128 (-12.5%), from €25,081 to €21,953
- Financial income +€1,184
up €1,184 (+223%), from €532 to €1,716
- Depreciation -€577
down €577 (-13.1%), from €4,400 to €3,823
- Taxes +€362
up €362 (+6.1%), from €5,941 to €6,302
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 | €48,332 | €59,764 | +€11,431 | +23.7% |
| Fixed assets | 21/28 | €15,887 | €24,438 | +€8,551 | +53.8% |
| Tangible fixed assets | 22/27 | €13,547 | €22,098 | +€8,551 | +63.1% |
| Furniture and vehicles | 24 | €2,349 | €9,720 | +€7,372 | +314% |
| Other tangible fixed assets | 26 | €11,198 | €12,378 | +€1,179 | +10.5% |
| Financial fixed assets | 28 | €2,340 | €2,340 | = | 0.0% |
| Current assets | 29/58 | €32,445 | €35,326 | +€2,880 | +8.9% |
| Amounts receivable within one year | 40/41 | €11,666 | €29,271 | +€17,605 | +151% |
| Other amounts receivable | 41 | €11,666 | €29,271 | +€17,605 | +151% |
| Cash at bank and in hand | 54/58 | €18,578 | €4,065 | -€14,513 | -78.1% |
| Deferred charges and accrued income | 490/1 | €2,201 | €1,989 | -€212 | -9.6% |
| Total equity and liabilities | 10/49 | €48,332 | €59,764 | +€11,431 | +23.7% |
| Equity | 10/15 | €37,440 | €49,855 | +€12,415 | +33.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,000 | €22,000 | +€12,000 | +120% |
| Distributable reserves | 133 | €10,000 | €22,000 | +€12,000 | +120% |
| Profit (loss) carried forward | 14 | €15,040 | €15,455 | +€415 | +2.8% |
| Amounts payable | 17/49 | €10,892 | €9,909 | -€983 | -9.0% |
| Amounts payable within one year | 42/48 | €10,717 | €9,909 | -€808 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €1,395 | - | -€1,395 | |
| Trade debts | 44 | €5,402 | €3,509 | -€1,893 | -35.0% |
| Suppliers | 440/4 | €5,402 | €3,509 | -€1,893 | -35.0% |
| Taxes, remuneration and social security | 45 | €3,920 | €6,400 | +€2,480 | +63.3% |
| Taxes | 450/3 | €3,920 | €6,202 | +€2,283 | +58.2% |
| Remuneration and social security | 454/9 | - | €198 | +€198 | |
| Accrued charges and deferred income | 492/3 | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €3,823 | -€577 | -13.1% |
| Other operating charges | 640/8 | €599 | €810 | +€211 | +35.2% |
| Non-recurring operating charges | 66A | €858 | - | -€858 | |
| Gross operating margin | 9900 | €25,081 | €21,953 | -€3,128 | -12.5% |
| Operating profit (loss) | 9901 | €19,223 | €17,319 | -€1,904 | -9.9% |
| Financial income | 75/76B | €532 | €1,716 | +€1,184 | +223% |
| Recurring financial income | 75 | €532 | €1,716 | +€1,184 | +223% |
| Financial charges | 65/66B | €354 | €319 | -€35 | -9.9% |
| Recurring financial charges | 65 | €354 | €319 | -€35 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €19,402 | €18,717 | -€685 | -3.5% |
| Income taxes | 67/77 | €5,941 | €6,302 | +€362 | +6.1% |
| Profit (loss) for the period | 9904 | €13,461 | €12,415 | -€1,047 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,461 | €12,415 | -€1,047 | -7.8% |
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 15 October 2026 via checked.be.