KRIS BOONEN MANAGEMENT: 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.
KRIS BOONEN MANAGEMENT
Largest movements
- Cash +€17,225
up €17,225 (+205%), from €8,389 to €25,614
mainly Net result for the year (+€24,407) and Debts after one year (+€5,819)
- Reserves +€24,407
up €24,407 (+5.6%), from €437,983 to €462,390
- Gross operating margin +€3,052
up €3,052 (+7.3%), from €41,567 to €44,620
- Depreciation +€901
up €901 (+154%), from €585 to €1,486
- Taxes +€747
up €747 (+9.4%), from €7,976 to €8,723
- Other operating charges -€489
down €489 (-21.9%), from €2,235 to €1,745
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 | €1,102,771 | €1,130,450 | +€27,679 | +2.5% |
| Fixed assets | 21/28 | €1,065,659 | €1,074,422 | +€8,763 | +0.8% |
| Tangible fixed assets | 22/27 | €659 | €9,422 | +€8,763 | +1,329% |
| Furniture and vehicles | 24 | €659 | €9,422 | +€8,763 | +1,329% |
| Financial fixed assets | 28 | €1,065,000 | €1,065,000 | = | 0.0% |
| Current assets | 29/58 | €37,112 | €56,028 | +€18,916 | +51.0% |
| Amounts receivable within one year | 40/41 | €28,644 | €29,920 | +€1,277 | +4.5% |
| Trade receivables | 40 | €26,620 | €26,620 | = | 0.0% |
| Other amounts receivable | 41 | €2,024 | €3,300 | +€1,277 | +63.1% |
| Cash at bank and in hand | 54/58 | €8,389 | €25,614 | +€17,225 | +205% |
| Deferred charges and accrued income | 490/1 | €79 | €494 | +€415 | +522% |
| Total equity and liabilities | 10/49 | €1,102,771 | €1,130,450 | +€27,679 | +2.5% |
| Equity | 10/15 | €634,083 | €658,490 | +€24,407 | +3.8% |
| Contributions | 10/11 | €196,100 | €196,100 | = | 0.0% |
| Reserves | 13 | €437,983 | €462,390 | +€24,407 | +5.6% |
| Distributable reserves | 133 | €437,983 | €462,390 | +€24,407 | +5.6% |
| Amounts payable | 17/49 | €468,688 | €471,960 | +€3,272 | +0.7% |
| Amounts payable after more than one year | 17 | €452,500 | €458,319 | +€5,819 | +1.3% |
| Financial debts | 170/4 | €452,500 | €458,319 | +€5,819 | +1.3% |
| Amounts payable within one year | 42/48 | €8,543 | €13,641 | +€5,099 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,804 | +€1,804 | |
| Financial debts | 43 | €3,411 | €3,386 | -€26 | -0.8% |
| Credit institutions | 430/8 | €3,411 | €3,386 | -€26 | -0.8% |
| Trade debts | 44 | €2,377 | €610 | -€1,767 | -74.3% |
| Suppliers | 440/4 | €2,377 | €610 | -€1,767 | -74.3% |
| Taxes, remuneration and social security | 45 | €2,754 | €7,842 | +€5,088 | +185% |
| Taxes | 450/3 | €2,754 | €7,842 | +€5,088 | +185% |
| Accrued charges and deferred income | 492/3 | €7,646 | €0 | -€7,646 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €1,486 | +€901 | +154% |
| Other operating charges | 640/8 | €2,235 | €1,745 | -€489 | -21.9% |
| Gross operating margin | 9900 | €41,567 | €44,620 | +€3,052 | +7.3% |
| Operating profit (loss) | 9901 | €38,747 | €41,388 | +€2,640 | +6.8% |
| Financial income | 75/76B | €0 | €10 | +€10 | +14,186% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +14,186% |
| Financial charges | 65/66B | €8,501 | €8,268 | -€233 | -2.7% |
| Recurring financial charges | 65 | €8,501 | €8,268 | -€233 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €30,247 | €33,130 | +€2,883 | +9.5% |
| Income taxes | 67/77 | €7,976 | €8,723 | +€747 | +9.4% |
| Profit (loss) for the period | 9904 | €22,271 | €24,407 | +€2,136 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,271 | €24,407 | +€2,136 | +9.6% |
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 31 October 2026 via checked.be.