KREST & C°: what changed
Two fiscal 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.
KREST & C°
Largest movements
- Receivables after one year +€22.8m
new in 2025: €22.8m
- Deferred charges and accrued income +€792,287
new in 2025: €792,287
- Debts after one year +€22.8m
new in 2025: €22.8m
- Accrued charges and deferred income +€724,377
up €724,377 (+1563178.2%), from €46 to €724,423
- Financial income +€792,287
new in 2025: €792,287
- Financial charges +€724,413
up €724,413 (+213899.3%), from €339 to €724,751
- Taxes +€17,376
new in 2025: €17,376
- Staff costs -€384
no longer reported in 2025 (was €384)
- Gross operating margin -€345
down €345 (-270.8%), from -€127 to -€472
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.
Cash bridge derived
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 | €58,257 | €23,676,697 | +€23.6m | +40542.1% |
| Fixed assets | 21/28 | - | €55,170 | +€55,170 | |
| Financial fixed assets | 28 | - | €55,170 | +€55,170 | |
| Current assets | 29/58 | €58,257 | €23,621,527 | +€23.6m | +40447.4% |
| Amounts receivable after more than one year | 29 | - | €22,827,000 | +€22.8m | |
| Other amounts receivable | 291 | - | €22,827,000 | +€22.8m | |
| Cash at bank and in hand | 54/58 | €58,257 | €2,239 | -€56,017 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €792,287 | +€792,287 | |
| Total equity and liabilities | 10/49 | €58,257 | €23,676,697 | +€23.6m | +40542.1% |
| Equity | 10/15 | €58,210 | €107,897 | +€49,687 | +85.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | - | €2,484 | +€2,484 | |
| Non-distributable reserves | 130/1 | - | €2,484 | +€2,484 | |
| Legal reserve | 130 | - | €2,484 | +€2,484 | |
| Profit (loss) carried forward | 14 | -€3,290 | €43,913 | +€47,203 | |
| Amounts payable | 17/49 | €46 | €23,568,799 | +€23.6m | +50860494.4% |
| Amounts payable after more than one year | 17 | - | €22,827,000 | +€22.8m | |
| Other amounts payable | 178/9 | - | €22,827,000 | +€22.8m | |
| Amounts payable within one year | 42/48 | - | €17,376 | +€17,376 | |
| Taxes, remuneration and social security | 45 | - | €17,376 | +€17,376 | |
| Taxes | 450/3 | - | €17,376 | +€17,376 | |
| Accrued charges and deferred income | 492/3 | €46 | €724,423 | +€724,377 | +1563178.2% |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€127 | -€472 | -€345 | -270.8% |
| Operating profit (loss) | 9901 | -€512 | -€472 | +€39 | +7.7% |
| Financial income | 75/76B | - | €792,287 | +€792,287 | |
| Recurring financial income | 75 | - | €792,287 | +€792,287 | |
| Financial charges | 65/66B | €339 | €724,751 | +€724,413 | +213899.3% |
| Recurring financial charges | 65 | €339 | €724,751 | +€724,413 | +213899.3% |
| Profit (loss) for the period before taxes | 9903 | -€851 | €67,063 | +€67,914 | |
| Income taxes | 67/77 | - | €17,376 | +€17,376 | |
| Profit (loss) for the period | 9904 | -€851 | €49,687 | +€50,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€851 | €49,687 | +€50,538 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.