KRIS BORNAUW: what changed
What changed
KRIS BORNAUW
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€82,282
2024 · €53,424+€28,858
Equity
€218,047
2024 · €185,177+€32,870
Cash
€119,467
2024 · €109,388+€10,079
Balance sheet total
€283,830
2024 · €245,386+€38,444
Largest movements
Assets
- Current investments +€33,000
up €33,000 (+37.8%), from €87,298 to €120,297
- Cash +€10,079
up €10,079 (+9.2%), from €109,388 to €119,467
mainly Net result for the year (+€82,282) and Depreciation (+€6,766)
- Tangible fixed assets -€3,873
down €3,873 (-12.4%), from €31,292 to €27,419
Equity and liabilities
- Reserves +€32,870
up €32,870 (+19.7%), from €166,627 to €199,497
- Other debts +€4,605
up €4,605 (+12.3%), from €37,441 to €42,046
Income statement
- Gross operating margin +€39,953
up €39,953 (+53.0%), from €75,315 to €115,268
- Taxes +€7,703
up €7,703 (+51.3%), from €15,012 to €22,716
- Other operating charges +€2,933
up €2,933 (+609%), from €482 to €3,415
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
€53,424
Gross operating margin
+€39,953
Depreciation
-€479
Other operating charges
-€2,933
Financial income
+€0
Financial charges
+€19
Taxes
-€7,703
Result 2025
€82,282
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
+€95,383
Investment
-€35,893
Financing
-€49,412
Cash 2024
€109,388
From operations (derived)
+€95,383
Net result for the year
+€82,282
Depreciation
+€6,766
Receivables within one year
+€1,974
Deferred charges and accrued income
-€1,213
Trade debts
+€727
Tax, wage and social debts
+€242
Other debts
+€4,605
Investment (derived)
-€35,893
Investment in fixed assets (net)
-€2,893
Current investments
-€33,000
Financing
-€49,412
Contributions, distributions and other
-€49,412
Cash 2025
€119,467
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,386 | €283,830 | +€38,444 | +15.7% |
| Fixed assets | 21/28 | €31,292 | €27,419 | -€3,873 | -12.4% |
| Tangible fixed assets | 22/27 | €31,292 | €27,419 | -€3,873 | -12.4% |
| Land and buildings | 22 | €4,407 | €3,670 | -€737 | -16.7% |
| Plant, machinery and equipment | 23 | €12,593 | €12,053 | -€540 | -4.3% |
| Furniture and vehicles | 24 | €2,521 | €1,566 | -€955 | -37.9% |
| Other tangible fixed assets | 26 | €11,771 | €10,130 | -€1,642 | -13.9% |
| Current assets | 29/58 | €214,094 | €256,411 | +€42,317 | +19.8% |
| Amounts receivable within one year | 40/41 | €14,246 | €12,272 | -€1,974 | -13.9% |
| Trade receivables | 40 | €4,258 | €9,988 | +€5,729 | +135% |
| Other amounts receivable | 41 | €9,988 | €2,284 | -€7,703 | -77.1% |
| Current investments | 50/53 | €87,298 | €120,297 | +€33,000 | +37.8% |
| Cash at bank and in hand | 54/58 | €109,388 | €119,467 | +€10,079 | +9.2% |
| Deferred charges and accrued income | 490/1 | €3,162 | €4,375 | +€1,213 | +38.4% |
| Total equity and liabilities | 10/49 | €245,386 | €283,830 | +€38,444 | +15.7% |
| Equity | 10/15 | €185,177 | €218,047 | +€32,870 | +17.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €166,627 | €199,497 | +€32,870 | +19.7% |
| Distributable reserves | 133 | €166,627 | €199,497 | +€32,870 | +19.7% |
| Amounts payable | 17/49 | €60,209 | €65,783 | +€5,574 | +9.3% |
| Amounts payable within one year | 42/48 | €60,209 | €65,783 | +€5,574 | +9.3% |
| Trade debts | 44 | €3,839 | €4,566 | +€727 | +18.9% |
| Suppliers | 440/4 | €3,839 | €4,566 | +€727 | +18.9% |
| Taxes, remuneration and social security | 45 | €18,929 | €19,171 | +€242 | +1.3% |
| Taxes | 450/3 | €18,929 | €19,171 | +€242 | +1.3% |
| Other amounts payable | 47/48 | €37,441 | €42,046 | +€4,605 | +12.3% |
| Non-recurring operating income | 76A | €3,929 | - | -€3,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,287 | €6,766 | +€479 | +7.6% |
| Other operating charges | 640/8 | €482 | €3,415 | +€2,933 | +609% |
| Gross operating margin | 9900 | €75,315 | €115,268 | +€39,953 | +53.0% |
| Operating profit (loss) | 9901 | €68,545 | €105,087 | +€36,542 | +53.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €109 | €89 | -€19 | -17.9% |
| Recurring financial charges | 65 | €109 | €89 | -€19 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €68,437 | €104,998 | +€36,561 | +53.4% |
| Income taxes | 67/77 | €15,012 | €22,716 | +€7,703 | +51.3% |
| Profit (loss) for the period | 9904 | €53,424 | €82,282 | +€28,858 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,424 | €82,282 | +€28,858 | +54.0% |
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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 2 November 2026 via checked.be.