KRIS AERTS CONSULTING: what changed
What changed
KRIS AERTS CONSULTING
NACE 64.999, Other financial services
filed annual accounts (NBB)
Net result for the year
€24,030
2024 · €26,665-€2,635
Equity
€246,772
2024 · €286,643-€39,871
Cash
€3,000
2024 · €4+€2,997
Balance sheet total
€357,601
2024 · €308,240+€49,361
Largest movements
Assets
- Tangible fixed assets +€56,553
up €56,553 (+516%), from €10,965 to €67,517
of which Furniture and vehicles: +€57,616
- Receivables within one year -€10,794
down €10,794 (-10.9%), from €98,731 to €87,936
Equity and liabilities
- Debts after one year +€43,356
up €43,356 (+9,202%), from €471 to €43,827
- Reserves -€39,871
down €39,871 (-15.0%), from €266,643 to €226,772
- Other debts +€34,571
new in 2025: €34,571
- Current portion of long-term debt +€10,116
up €10,116 (+551%), from €1,837 to €11,953
Income statement
- Gross operating margin -€19,780
down €19,780 (-37.9%), from €52,229 to €32,449
- Financial income +€10,986
up €10,986 (+658%), from €1,669 to €12,656
- Taxes -€7,698
down €7,698 (-50.1%), from €15,357 to €7,659
- Depreciation +€895
up €895 (+8.5%), from €10,552 to €11,447
- Financial charges +€568
up €568 (+69.4%), from €818 to €1,385
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,665
Gross operating margin
-€19,780
Depreciation
-€895
Other operating charges
-€78
Financial income
+€10,986
Financial charges
-€568
Taxes
+€7,698
Result 2025
€24,030
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,443
Investment
-€68,000
Financing
-€9,446
Cash 2024
€4
From operations (derived)
+€80,443
Net result for the year
+€24,030
Depreciation
+€11,447
Receivables within one year
+€10,794
Deferred charges and accrued income
-€606
Trade debts
+€206
Other debts
+€34,571
Investment (derived)
-€68,000
Investment in fixed assets (net)
-€68,000
Financing
-€9,446
Debts after one year
+€43,356
Current portion of long-term debt
+€10,116
Short-term financial debts
+€983
Contributions, distributions and other
-€63,901
Cash 2025
€3,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,240 | €357,601 | +€49,361 | +16.0% |
| Fixed assets | 21/28 | €209,340 | €265,893 | +€56,553 | +27.0% |
| Tangible fixed assets | 22/27 | €10,965 | €67,517 | +€56,553 | +516% |
| Plant, machinery and equipment | 23 | €2,565 | €1,502 | -€1,063 | -41.4% |
| Furniture and vehicles | 24 | €8,400 | €66,016 | +€57,616 | +686% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100% |
| Financial fixed assets | 28 | €198,376 | €198,376 | = | 0.0% |
| Current assets | 29/58 | €98,900 | €91,708 | -€7,192 | -7.3% |
| Amounts receivable within one year | 40/41 | €98,731 | €87,936 | -€10,794 | -10.9% |
| Other amounts receivable | 41 | €98,731 | €87,936 | -€10,794 | -10.9% |
| Cash at bank and in hand | 54/58 | €4 | €3,000 | +€2,997 | +85,614% |
| Deferred charges and accrued income | 490/1 | €166 | €772 | +€606 | +365% |
| Total equity and liabilities | 10/49 | €308,240 | €357,601 | +€49,361 | +16.0% |
| Equity | 10/15 | €286,643 | €246,772 | -€39,871 | -13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €266,643 | €226,772 | -€39,871 | -15.0% |
| Distributable reserves | 133 | €266,643 | €226,772 | -€39,871 | -15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,597 | €110,829 | +€89,232 | +413% |
| Amounts payable after more than one year | 17 | €471 | €43,827 | +€43,356 | +9,202% |
| Financial debts | 170/4 | €471 | €43,827 | +€43,356 | +9,202% |
| Amounts payable within one year | 42/48 | €21,126 | €67,003 | +€45,876 | +217% |
| Current portion of amounts payable after more than one year | 42 | €1,837 | €11,953 | +€10,116 | +551% |
| Financial debts | 43 | €2,728 | €3,711 | +€983 | +36.1% |
| Credit institutions | 430/8 | €2,728 | €3,711 | +€983 | +36.1% |
| Trade debts | 44 | €1,204 | €1,410 | +€206 | +17.1% |
| Suppliers | 440/4 | €1,204 | €1,410 | +€206 | +17.1% |
| Taxes, remuneration and social security | 45 | €15,357 | €15,357 | = | 0.0% |
| Taxes | 450/3 | €15,357 | €15,357 | = | 0.0% |
| Other amounts payable | 47/48 | - | €34,571 | +€34,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,552 | €11,447 | +€895 | +8.5% |
| Other operating charges | 640/8 | €505 | €583 | +€78 | +15.4% |
| Gross operating margin | 9900 | €52,229 | €32,449 | -€19,780 | -37.9% |
| Operating profit (loss) | 9901 | €41,171 | €20,419 | -€20,752 | -50.4% |
| Financial income | 75/76B | €1,669 | €12,656 | +€10,986 | +658% |
| Recurring financial income | 75 | €1,669 | €12,656 | +€10,986 | +658% |
| Financial charges | 65/66B | €818 | €1,385 | +€568 | +69.4% |
| Recurring financial charges | 65 | €818 | €1,385 | +€568 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €42,023 | €31,689 | -€10,333 | -24.6% |
| Income taxes | 67/77 | €15,357 | €7,659 | -€7,698 | -50.1% |
| Profit (loss) for the period | 9904 | €26,665 | €24,030 | -€2,635 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,665 | €24,030 | -€2,635 | -9.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.