KRIOSS: 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.
KRIOSS
Largest movements
- Stocks and contracts -€38,872
down €38,872 (-23.5%), from €165,436 to €126,564
- Cash -€12,272
down €12,272 (-85.1%), from €14,422 to €2,150
mainly Debts after one year (-€35,110) and Net result for the year (-€21,615)
- Tangible fixed assets -€5,137
down €5,137 (-63.8%), from €8,053 to €2,915
of which Land and buildings: -€2,859
- Deferred charges and accrued income +€3,470
up €3,470 (+162.9%), from €2,130 to €5,600
- Receivables within one year +€2,753
up €2,753 (+21.2%), from €13,006 to €15,760
of which Trade receivables: +€6,443
- Debts after one year -€35,110
down €35,110 (-37.2%), from €94,408 to €59,299
of which Financial debts: -€20,110
- Reserves -€20,000
down €20,000 (-69.0%), from €29,000 to €9,000
- Trade debts +€6,055
up €6,055 (+25.1%), from €24,104 to €30,158
- Tax, wage and social debts -€5,663
down €5,663 (-36.3%), from €15,580 to €9,917
- Short-term financial debts +€3,679
new in 2026: €3,679
- Gross operating margin -€30,628
down €30,628, from €24,019 to -€6,609
- Write-downs -€19,255
no longer reported in 2026 (was €19,255)
- Other operating charges +€1,033
up €1,033 (+37.4%), from €2,765 to €3,798
- Financial income -€599
down €599 (-69.7%), from €859 to €260
- Financial charges +€391
up €391 (+6.6%), from €5,940 to €6,331
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,047 | €152,990 | -€50,057 | -24.7% |
| Fixed assets | 21/28 | €8,053 | €2,915 | -€5,137 | -63.8% |
| Tangible fixed assets | 22/27 | €8,053 | €2,915 | -€5,137 | -63.8% |
| Land and buildings | 22 | €5,657 | €2,798 | -€2,859 | -50.5% |
| Plant, machinery and equipment | 23 | €2,396 | €117 | -€2,278 | -95.1% |
| Current assets | 29/58 | €194,994 | €150,074 | -€44,920 | -23.0% |
| Stocks and contracts in progress | 3 | €165,436 | €126,564 | -€38,872 | -23.5% |
| Stocks | 30/36 | €165,436 | €126,564 | -€38,872 | -23.5% |
| Amounts receivable within one year | 40/41 | €13,006 | €15,760 | +€2,753 | +21.2% |
| Trade receivables | 40 | €642 | €7,085 | +€6,443 | +1004.2% |
| Other amounts receivable | 41 | €12,365 | €8,675 | -€3,690 | -29.8% |
| Cash at bank and in hand | 54/58 | €14,422 | €2,150 | -€12,272 | -85.1% |
| Deferred charges and accrued income | 490/1 | €2,130 | €5,600 | +€3,470 | +162.9% |
| Total equity and liabilities | 10/49 | €203,047 | €152,990 | -€50,057 | -24.7% |
| Equity | 10/15 | €49,362 | €27,747 | -€21,615 | -43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,000 | €9,000 | -€20,000 | -69.0% |
| Distributable reserves | 133 | €29,000 | €9,000 | -€20,000 | -69.0% |
| Profit (loss) carried forward | 14 | €1,762 | €147 | -€1,615 | -91.6% |
| Amounts payable | 17/49 | €153,684 | €125,242 | -€28,442 | -18.5% |
| Amounts payable after more than one year | 17 | €94,408 | €59,299 | -€35,110 | -37.2% |
| Financial debts | 170/4 | €59,408 | €39,299 | -€20,110 | -33.8% |
| Other amounts payable | 178/9 | €35,000 | €20,000 | -€15,000 | -42.9% |
| Amounts payable within one year | 42/48 | €59,276 | €65,944 | +€6,668 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €19,226 | €20,110 | +€884 | +4.6% |
| Financial debts | 43 | - | €3,679 | +€3,679 | |
| Credit institutions | 430/8 | - | €3,679 | +€3,679 | |
| Trade debts | 44 | €24,104 | €30,158 | +€6,055 | +25.1% |
| Suppliers | 440/4 | €24,104 | €30,158 | +€6,055 | +25.1% |
| Taxes, remuneration and social security | 45 | €15,580 | €9,917 | -€5,663 | -36.3% |
| Taxes | 450/3 | €15,580 | €9,917 | -€5,663 | -36.3% |
| Other amounts payable | 47/48 | €366 | €2,079 | +€1,713 | +467.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,276 | €5,137 | -€139 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,255 | - | -€19,255 | |
| Other operating charges | 640/8 | €2,765 | €3,798 | +€1,033 | +37.4% |
| Gross operating margin | 9900 | €24,019 | -€6,609 | -€30,628 | |
| Operating profit (loss) | 9901 | -€3,277 | -€15,544 | -€12,267 | -374.3% |
| Financial income | 75/76B | €859 | €260 | -€599 | -69.7% |
| Recurring financial income | 75 | €859 | €260 | -€599 | -69.7% |
| Financial charges | 65/66B | €5,940 | €6,331 | +€391 | +6.6% |
| Recurring financial charges | 65 | €5,940 | €6,331 | +€391 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,358 | -€21,615 | -€13,258 | -158.6% |
| Profit (loss) for the period | 9904 | -€8,358 | -€21,615 | -€13,258 | -158.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,358 | -€21,615 | -€13,258 | -158.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.