KRIS BRESSELEERS: what changed
What changed
KRIS BRESSELEERS
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€164,101
2024 · €101,763+€62,338
Equity
€777,875
2024 · €768,274+€9,601
Cash
€229,053
2024 · €171,180+€57,873
Balance sheet total
€1.1m
2024 · €980,852+€141,433
Largest movements
Assets
- Deferred charges and accrued income +€58,728
up €58,728 (+668%), from €8,794 to €67,522
- Cash +€57,873
up €57,873 (+33.8%), from €171,180 to €229,053
mainly Net result for the year (+€164,101) and Other debts (+€119,636)
- Tangible fixed assets +€25,568
up €25,568 (+3.5%), from €723,778 to €749,346
of which Furniture and vehicles: +€17,591
Equity and liabilities
- Other debts +€119,636
up €119,636 (+440%), from €27,179 to €146,815
- Trade debts -€17,610
down €17,610 (-24.2%), from €72,739 to €55,129
- Provisions +€14,238
new in 2025: €14,238
- Debts after one year +€14,003
up €14,003 (+105%), from €13,390 to €27,393
Income statement
- Gross operating margin +€111,092
up €111,092 (+27.3%), from €406,655 to €517,748
- Depreciation +€16,136
up €16,136 (+24.2%), from €66,599 to €82,735
- Staff costs +€13,959
up €13,959 (+7.4%), from €188,973 to €202,932
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
€101,763
Gross operating margin
+€111,092
Staff costs
-€13,959
Depreciation
-€16,136
Other operating charges
-€342
Other operating items
+€1,164
Financial income
-€251
Financial charges
-€1,480
Taxes
-€3,512
Deferred taxes and other
-€14,238
Result 2025
€164,101
raises the resultlowers the resultnot broken down further in the accounts
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
+€309,193
Investment
-€108,234
Financing
-€143,086
Cash 2024
€171,180
From operations (derived)
+€309,193
Net result for the year
+€164,101
Depreciation
+€82,735
Smaller working-capital items
+€665
Deferred charges and accrued income
-€58,728
Provisions
+€14,238
Trade debts
-€17,610
Tax, wage and social debts
+€515
Advances received
+€1,168
Other debts
+€119,636
Accrued charges and deferred income
+€2,472
Investment (derived)
-€108,234
Investment in fixed assets (net)
-€108,234
Financing
-€143,086
Debts after one year
+€14,003
Current portion of long-term debt
-€2,740
Short-term financial debts
+€151
Contributions, distributions and other
-€154,500
Cash 2025
€229,053
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €980,852 | €1,122,285 | +€141,433 | +14.4% |
| Fixed assets | 21/28 | €724,388 | €749,886 | +€25,498 | +3.5% |
| Tangible fixed assets | 22/27 | €723,778 | €749,346 | +€25,568 | +3.5% |
| Land and buildings | 22 | €627,976 | €639,125 | +€11,150 | +1.8% |
| Plant, machinery and equipment | 23 | €46,418 | €43,245 | -€3,173 | -6.8% |
| Furniture and vehicles | 24 | €49,384 | €66,976 | +€17,591 | +35.6% |
| Financial fixed assets | 28 | €610 | €540 | -€70 | -11.5% |
| Current assets | 29/58 | €256,464 | €372,399 | +€115,935 | +45.2% |
| Stocks and contracts in progress | 3 | €4,476 | €4,066 | -€410 | -9.2% |
| Stocks | 30/36 | €4,476 | €4,066 | -€410 | -9.2% |
| Amounts receivable within one year | 40/41 | €72,014 | €71,759 | -€255 | -0.4% |
| Trade receivables | 40 | €71,295 | €71,417 | +€123 | +0.2% |
| Other amounts receivable | 41 | €719 | €341 | -€378 | -52.5% |
| Cash at bank and in hand | 54/58 | €171,180 | €229,053 | +€57,873 | +33.8% |
| Deferred charges and accrued income | 490/1 | €8,794 | €67,522 | +€58,728 | +668% |
| Total equity and liabilities | 10/49 | €980,852 | €1,122,285 | +€141,433 | +14.4% |
| Equity | 10/15 | €768,274 | €777,875 | +€9,601 | +1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €746,750 | €754,964 | +€8,214 | +1.1% |
| Tax-exempt reserves | 132 | - | €42,714 | +€42,714 | |
| Distributable reserves | 133 | €746,750 | €712,250 | -€34,500 | -4.6% |
| Profit (loss) carried forward | 14 | €1,524 | €2,911 | +€1,387 | +91.0% |
| Provisions and deferred taxes | 16 | - | €14,238 | +€14,238 | |
| Deferred taxes | 168 | - | €14,238 | +€14,238 | |
| Amounts payable | 17/49 | €212,577 | €330,172 | +€117,594 | +55.3% |
| Amounts payable after more than one year | 17 | €13,390 | €27,393 | +€14,003 | +105% |
| Financial debts | 170/4 | €13,390 | €27,393 | +€14,003 | +105% |
| Amounts payable within one year | 42/48 | €191,181 | €292,300 | +€101,120 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €21,910 | €19,169 | -€2,740 | -12.5% |
| Financial debts | 43 | €127 | €277 | +€151 | +119% |
| Credit institutions | 430/8 | €127 | €277 | +€151 | +119% |
| Trade debts | 44 | €72,739 | €55,129 | -€17,610 | -24.2% |
| Suppliers | 440/4 | €72,739 | €55,129 | -€17,610 | -24.2% |
| Advances received on contracts in progress | 46 | €13,526 | €14,694 | +€1,168 | +8.6% |
| Taxes, remuneration and social security | 45 | €55,700 | €56,215 | +€515 | +0.9% |
| Taxes | 450/3 | €30,864 | €37,769 | +€6,906 | +22.4% |
| Remuneration and social security | 454/9 | €24,836 | €18,446 | -€6,391 | -25.7% |
| Other amounts payable | 47/48 | €27,179 | €146,815 | +€119,636 | +440% |
| Accrued charges and deferred income | 492/3 | €8,007 | €10,478 | +€2,472 | +30.9% |
| Non-recurring operating income | 76A | €2,769 | €64,131 | +€61,362 | +2,216% |
| Remuneration, social security and pensions | 62 | €188,973 | €202,932 | +€13,959 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,599 | €82,735 | +€16,136 | +24.2% |
| Other operating charges | 640/8 | €8,104 | €8,446 | +€342 | +4.2% |
| Non-recurring operating charges | 66A | €1,164 | - | -€1,164 | |
| Gross operating margin | 9900 | €406,655 | €517,748 | +€111,092 | +27.3% |
| Operating profit (loss) | 9901 | €141,815 | €223,634 | +€81,818 | +57.7% |
| Financial income | 75/76B | €1,617 | €1,366 | -€251 | -15.5% |
| Recurring financial income | 75 | €1,617 | €1,366 | -€251 | -15.5% |
| Financial charges | 65/66B | €2,493 | €3,973 | +€1,480 | +59.4% |
| Recurring financial charges | 65 | €2,493 | €3,973 | +€1,480 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €140,939 | €221,027 | +€80,088 | +56.8% |
| Transfer from deferred taxes | 780 | - | €19 | +€19 | |
| Transfer to deferred taxes | 680 | - | €14,257 | +€14,257 | |
| Income taxes | 67/77 | €39,176 | €42,688 | +€3,512 | +9.0% |
| Profit (loss) for the period | 9904 | €101,763 | €164,101 | +€62,338 | +61.3% |
| Transfer from tax-exempt reserves | 789 | - | €57 | +€57 | |
| Transfer to tax-exempt reserves | 689 | - | €42,771 | +€42,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,763 | €121,387 | +€19,624 | +19.3% |
Next steps
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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 8 November 2026 via checked.be.