KRIS BUYSE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
KRIS BUYSE
Largest movements
- Current investments +€22,533
up €22,533 (+22.5%), from €100,124 to €122,657
- Tangible fixed assets -€9,091
down €9,091 (-39.4%), from €23,068 to €13,976
of which Furniture and vehicles: -€6,562
- Receivables within one year -€5,045
down €5,045 (-8.7%), from €58,022 to €52,977
of which Trade receivables: -€3,253
- Reserves +€7,939
up €7,939 (+5.0%), from €158,998 to €166,937
- Tax, wage and social debts +€4,257
up €4,257 (+34.0%), from €12,510 to €16,766
of which Taxes: +€2,256
- Current portion of long-term debt -€4,066
no longer reported in 2025 (was €4,066)
- Gross operating margin -€8,440
down €8,440 (-9.7%), from €87,209 to €78,769
- Depreciation -€2,178
down €2,178 (-16.9%), from €12,884 to €10,707
- Taxes -€1,610
down €1,610 (-6.8%), from €23,717 to €22,107
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,185 | €193,289 | +€8,104 | +4.4% |
| Fixed assets | 21/28 | €23,068 | €13,976 | -€9,091 | -39.4% |
| Tangible fixed assets | 22/27 | €23,068 | €13,976 | -€9,091 | -39.4% |
| Plant, machinery and equipment | 23 | €1,425 | €891 | -€534 | -37.5% |
| Furniture and vehicles | 24 | €17,442 | €10,880 | -€6,562 | -37.6% |
| Other tangible fixed assets | 26 | €4,200 | €2,205 | -€1,995 | -47.5% |
| Current assets | 29/58 | €162,117 | €179,313 | +€17,195 | +10.6% |
| Amounts receivable within one year | 40/41 | €58,022 | €52,977 | -€5,045 | -8.7% |
| Trade receivables | 40 | €3,253 | - | -€3,253 | |
| Other amounts receivable | 41 | €54,769 | €52,977 | -€1,792 | -3.3% |
| Current investments | 50/53 | €100,124 | €122,657 | +€22,533 | +22.5% |
| Cash at bank and in hand | 54/58 | €3,971 | €3,679 | -€292 | -7.4% |
| Total equity and liabilities | 10/49 | €185,185 | €193,289 | +€8,104 | +4.4% |
| Equity | 10/15 | €167,198 | €175,137 | +€7,939 | +4.7% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €158,998 | €166,937 | +€7,939 | +5.0% |
| Distributable reserves | 133 | €158,998 | €166,937 | +€7,939 | +5.0% |
| Amounts payable | 17/49 | €17,987 | €18,152 | +€165 | +0.9% |
| Amounts payable within one year | 42/48 | €17,987 | €18,152 | +€165 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | - | -€4,066 | |
| Trade debts | 44 | €1,411 | €1,385 | -€26 | -1.8% |
| Suppliers | 440/4 | €1,411 | €1,385 | -€26 | -1.8% |
| Taxes, remuneration and social security | 45 | €12,510 | €16,766 | +€4,257 | +34.0% |
| Taxes | 450/3 | €12,510 | €14,766 | +€2,256 | +18.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,884 | €10,707 | -€2,178 | -16.9% |
| Other operating charges | 640/8 | €3,488 | €3,442 | -€45 | -1.3% |
| Gross operating margin | 9900 | €87,209 | €78,769 | -€8,440 | -9.7% |
| Operating profit (loss) | 9901 | €70,837 | €64,619 | -€6,218 | -8.8% |
| Financial income | 75/76B | €170 | €622 | +€452 | +267% |
| Recurring financial income | 75 | €170 | €622 | +€452 | +267% |
| Financial charges | 65/66B | €257 | €221 | -€36 | -13.8% |
| Recurring financial charges | 65 | €257 | €221 | -€36 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €70,750 | €65,020 | -€5,730 | -8.1% |
| Income taxes | 67/77 | €23,717 | €22,107 | -€1,610 | -6.8% |
| Profit (loss) for the period | 9904 | €47,033 | €42,914 | -€4,120 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,033 | €42,914 | -€4,120 | -8.8% |
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 1 November 2026 via checked.be.