KRIOS: 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.
KRIOS
Largest movements
- Cash +€13,825
up €13,825 (+19.1%), from €72,465 to €86,290
mainly Depreciation (+€20,074) and Net result for the year (+€18,401)
- Tangible fixed assets -€7,741
down €7,741 (-10.3%), from €74,896 to €67,155
of which Furniture and vehicles: -€13,804
- Reserves +€18,000
up €18,000 (+18.5%), from €97,146 to €115,146
- Debts after one year -€11,238
no longer reported in 2025 (was €11,238)
- Other debts -€8,144
down €8,144 (-56.6%), from €14,390 to €6,246
- Tax, wage and social debts +€6,602
up €6,602 (+56.4%), from €11,705 to €18,307
of which Taxes: +€6,612
- Current portion of long-term debt -€4,911
down €4,911 (-30.4%), from €16,149 to €11,238
- Gross operating margin -€10,917
down €10,917 (-10.2%), from €106,963 to €96,046
- Staff costs -€9,613
down €9,613 (-20.0%), from €48,159 to €38,546
- Depreciation -€6,268
down €6,268 (-23.8%), from €26,342 to €20,074
- Taxes +€2,791
up €2,791 (+26.1%), from €10,678 to €13,469
- Other operating charges -€1,870
down €1,870 (-42.9%), from €4,355 to €2,486
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 | €156,828 | €162,016 | +€5,188 | +3.3% |
| Fixed assets | 21/28 | €76,936 | €69,195 | -€7,741 | -10.1% |
| Tangible fixed assets | 22/27 | €74,896 | €67,155 | -€7,741 | -10.3% |
| Land and buildings | 22 | €25,080 | €19,177 | -€5,903 | -23.5% |
| Plant, machinery and equipment | 23 | €15,153 | €23,982 | +€8,829 | +58.3% |
| Furniture and vehicles | 24 | €34,663 | €20,859 | -€13,804 | -39.8% |
| Other tangible fixed assets | 26 | - | €3,137 | +€3,137 | |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €79,892 | €92,820 | +€12,928 | +16.2% |
| Stocks and contracts in progress | 3 | €2,837 | €2,837 | = | 0.0% |
| Stocks | 30/36 | €2,837 | €2,837 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,618 | €1,454 | -€1,165 | -44.5% |
| Trade receivables | 40 | €2,618 | €1,375 | -€1,243 | -47.5% |
| Other amounts receivable | 41 | - | €79 | +€79 | |
| Cash at bank and in hand | 54/58 | €72,465 | €86,290 | +€13,825 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,972 | €2,240 | +€268 | +13.6% |
| Total equity and liabilities | 10/49 | €156,828 | €162,016 | +€5,188 | +3.3% |
| Equity | 10/15 | €103,346 | €121,747 | +€18,401 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,146 | €115,146 | +€18,000 | +18.5% |
| Distributable reserves | 133 | €97,146 | €115,146 | +€18,000 | +18.5% |
| Profit (loss) carried forward | 14 | - | €401 | +€401 | |
| Amounts payable | 17/49 | €53,482 | €40,269 | -€13,214 | -24.7% |
| Amounts payable after more than one year | 17 | €11,238 | - | -€11,238 | |
| Financial debts | 170/4 | €11,238 | - | -€11,238 | |
| Amounts payable within one year | 42/48 | €42,244 | €40,269 | -€1,976 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €16,149 | €11,238 | -€4,911 | -30.4% |
| Trade debts | 44 | - | €4,477 | +€4,477 | |
| Suppliers | 440/4 | - | €4,477 | +€4,477 | |
| Taxes, remuneration and social security | 45 | €11,705 | €18,307 | +€6,602 | +56.4% |
| Taxes | 450/3 | €7,750 | €14,362 | +€6,612 | +85.3% |
| Remuneration and social security | 454/9 | €3,955 | €3,945 | -€10 | -0.2% |
| Other amounts payable | 47/48 | €14,390 | €6,246 | -€8,144 | -56.6% |
| Remuneration, social security and pensions | 62 | €48,159 | €38,546 | -€9,613 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,342 | €20,074 | -€6,268 | -23.8% |
| Other operating charges | 640/8 | €4,355 | €2,486 | -€1,870 | -42.9% |
| Gross operating margin | 9900 | €106,963 | €96,046 | -€10,917 | -10.2% |
| Operating profit (loss) | 9901 | €28,107 | €34,940 | +€6,833 | +24.3% |
| Financial income | 75/76B | €2,160 | €598 | -€1,562 | -72.3% |
| Recurring financial income | 75 | €733 | €598 | -€134 | -18.3% |
| Non-recurring financial income | 76B | €1,428 | - | -€1,428 | |
| Financial charges | 65/66B | €3,406 | €3,668 | +€263 | +7.7% |
| Recurring financial charges | 65 | €3,406 | €3,668 | +€263 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €26,862 | €31,870 | +€5,008 | +18.6% |
| Income taxes | 67/77 | €10,678 | €13,469 | +€2,791 | +26.1% |
| Profit (loss) for the period | 9904 | €16,184 | €18,401 | +€2,218 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,184 | €18,401 | +€2,218 | +13.7% |
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 17 October 2026 via checked.be.