Kris Conseil: 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 Conseil
Largest movements
- Tangible fixed assets -€22,086
down €22,086 (-7.4%), from €297,883 to €275,797
of which Land and buildings: -€17,323
- Receivables within one year +€21,729
up €21,729 (+65.3%), from €33,274 to €55,003
of which Trade receivables: +€21,701
- Cash -€6,978
down €6,978 (-50.2%), from €13,895 to €6,916
mainly Debts after one year (-€28,937) and Receivables within one year (-€21,729)
- Debts after one year -€28,937
down €28,937 (-9.6%), from €301,959 to €273,022
- Profit (loss) carried forward +€11,822
up €11,822 (+40.7%), from -€29,037 to -€17,215
- Trade debts +€7,946
up €7,946 (+131%), from €6,050 to €13,996
- Gross operating margin +€59,220
up €59,220 (+64.8%), from €91,438 to €150,658
- Staff costs +€14,481
up €14,481 (+16.5%), from €87,918 to €102,399
- Depreciation -€14,199
down €14,199 (-39.1%), from €36,285 to €22,086
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 | €352,640 | €342,644 | -€9,997 | -2.8% |
| Fixed assets | 21/28 | €298,650 | €276,415 | -€22,235 | -7.4% |
| Tangible fixed assets | 22/27 | €297,883 | €275,797 | -€22,086 | -7.4% |
| Land and buildings | 22 | €270,269 | €252,946 | -€17,323 | -6.4% |
| Furniture and vehicles | 24 | €27,614 | €22,851 | -€4,763 | -17.2% |
| Financial fixed assets | 28 | €767 | €618 | -€149 | -19.4% |
| Current assets | 29/58 | €53,990 | €66,229 | +€12,238 | +22.7% |
| Amounts receivable within one year | 40/41 | €33,274 | €55,003 | +€21,729 | +65.3% |
| Trade receivables | 40 | €32,885 | €54,586 | +€21,701 | +66.0% |
| Other amounts receivable | 41 | €388 | €417 | +€28 | +7.3% |
| Current investments | 50/53 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €13,895 | €6,916 | -€6,978 | -50.2% |
| Deferred charges and accrued income | 490/1 | €4,322 | €4,310 | -€12 | -0.3% |
| Total equity and liabilities | 10/49 | €352,640 | €342,644 | -€9,997 | -2.8% |
| Equity | 10/15 | -€17,907 | -€6,085 | +€11,822 | +66.0% |
| Contributions | 10/11 | €11,130 | €11,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,037 | -€17,215 | +€11,822 | +40.7% |
| Amounts payable | 17/49 | €370,548 | €348,729 | -€21,818 | -5.9% |
| Amounts payable after more than one year | 17 | €301,959 | €273,022 | -€28,937 | -9.6% |
| Financial debts | 170/4 | €301,959 | €273,022 | -€28,937 | -9.6% |
| Amounts payable within one year | 42/48 | €68,537 | €75,643 | +€7,106 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €28,391 | €28,937 | +€546 | +1.9% |
| Financial debts | 43 | - | €71 | +€71 | |
| Credit institutions | 430/8 | - | €71 | +€71 | |
| Trade debts | 44 | €6,050 | €13,996 | +€7,946 | +131% |
| Suppliers | 440/4 | €6,050 | €13,996 | +€7,946 | +131% |
| Taxes, remuneration and social security | 45 | €18,916 | €16,963 | -€1,953 | -10.3% |
| Taxes | 450/3 | €4,439 | €1,972 | -€2,467 | -55.6% |
| Remuneration and social security | 454/9 | €14,477 | €14,991 | +€514 | +3.6% |
| Other amounts payable | 47/48 | €15,180 | €15,676 | +€496 | +3.3% |
| Accrued charges and deferred income | 492/3 | €52 | €64 | +€12 | +23.8% |
| Remuneration, social security and pensions | 62 | €87,918 | €102,399 | +€14,481 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,285 | €22,086 | -€14,199 | -39.1% |
| Other operating charges | 640/8 | €7,659 | €7,897 | +€238 | +3.1% |
| Gross operating margin | 9900 | €91,438 | €150,658 | +€59,220 | +64.8% |
| Operating profit (loss) | 9901 | -€40,424 | €18,276 | +€58,700 | |
| Financial income | 75/76B | €1,486 | €1 | -€1,485 | -100.0% |
| Recurring financial income | 75 | €230 | €1 | -€229 | -99.7% |
| Non-recurring financial income | 76B | €1,256 | - | -€1,256 | |
| Financial charges | 65/66B | €6,491 | €6,267 | -€224 | -3.4% |
| Recurring financial charges | 65 | €6,491 | €6,267 | -€224 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,430 | €12,009 | +€57,439 | |
| Income taxes | 67/77 | €295 | €187 | -€108 | -36.5% |
| Profit (loss) for the period | 9904 | -€45,725 | €11,822 | +€57,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,725 | €11,822 | +€57,547 |
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 21 October 2026 via checked.be.