Kris Construct: what changed
Two fiscal 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 Construct
Largest movements
- Cash -€23,758
down €23,758 (-79.8%), from €29,774 to €6,017
mainly Tax, wage and social debts (-€12,734) and Receivables within one year (-€12,173)
- Receivables within one year +€12,173
up €12,173 (+11.7%), from €104,255 to €116,428
of which Trade receivables: +€7,783
- Tangible fixed assets -€9,151
down €9,151 (-19.7%), from €46,550 to €37,399
of which Plant, machinery and equipment: -€7,383
- Tax, wage and social debts -€12,734
down €12,734 (-74.6%), from €17,070 to €4,335
- Debts after one year -€10,151
down €10,151 (-30.0%), from €33,836 to €23,686
- Trade debts -€7,783
down €7,783 (-15.0%), from €51,861 to €44,078
- Reserves +€7,274
up €7,274 (+20.3%), from €35,885 to €43,159
- Profit (loss) carried forward +€6,801
no longer reported in 2025 (was -€6,801)
- Gross operating margin +€30,457
up €30,457 (+50.0%), from €60,965 to €91,421
- Taxes +€4,335
new in 2025: €4,335
- Financial charges +€2,810
up €2,810 (+61.8%), from €4,548 to €7,358
- Staff costs +€2,195
up €2,195 (+4.2%), from €52,096 to €54,291
- Depreciation +€1,947
up €1,947 (+18.8%), from €10,374 to €12,320
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.
Cash bridge derived
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 | €184,958 | €162,490 | -€22,468 | -12.1% |
| Fixed assets | 21/28 | €46,550 | €37,399 | -€9,151 | -19.7% |
| Tangible fixed assets | 22/27 | €46,550 | €37,399 | -€9,151 | -19.7% |
| Plant, machinery and equipment | 23 | €39,270 | €31,887 | -€7,383 | -18.8% |
| Furniture and vehicles | 24 | €7,280 | €5,512 | -€1,768 | -24.3% |
| Current assets | 29/58 | €138,408 | €125,091 | -€13,317 | -9.6% |
| Amounts receivable within one year | 40/41 | €104,255 | €116,428 | +€12,173 | +11.7% |
| Trade receivables | 40 | €99,023 | €106,806 | +€7,783 | +7.9% |
| Other amounts receivable | 41 | €5,232 | €9,622 | +€4,390 | +83.9% |
| Cash at bank and in hand | 54/58 | €29,774 | €6,017 | -€23,758 | -79.8% |
| Deferred charges and accrued income | 490/1 | €4,378 | €2,646 | -€1,732 | -39.6% |
| Total equity and liabilities | 10/49 | €184,958 | €162,490 | -€22,468 | -12.1% |
| Equity | 10/15 | €31,084 | €45,159 | +€14,075 | +45.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,885 | €43,159 | +€7,274 | +20.3% |
| Distributable reserves | 133 | €35,885 | €43,159 | +€7,274 | +20.3% |
| Profit (loss) carried forward | 14 | -€6,801 | - | +€6,801 | |
| Amounts payable | 17/49 | €153,874 | €117,331 | -€36,543 | -23.7% |
| Amounts payable after more than one year | 17 | €33,836 | €23,686 | -€10,151 | -30.0% |
| Financial debts | 170/4 | €33,836 | €23,686 | -€10,151 | -30.0% |
| Amounts payable within one year | 42/48 | €120,038 | €93,646 | -€26,392 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €10,151 | €10,151 | = | 0.0% |
| Financial debts | 43 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Credit institutions | 430/8 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Trade debts | 44 | €51,861 | €44,078 | -€7,783 | -15.0% |
| Suppliers | 440/4 | €51,861 | €44,078 | -€7,783 | -15.0% |
| Taxes, remuneration and social security | 45 | €17,070 | €4,335 | -€12,734 | -74.6% |
| Taxes | 450/3 | €17,070 | €4,335 | -€12,734 | -74.6% |
| Other amounts payable | 47/48 | €956 | €81 | -€875 | -91.5% |
| Non-recurring operating income | 76A | €2,347 | €1,240 | -€1,107 | -47.2% |
| Remuneration, social security and pensions | 62 | €52,096 | €54,291 | +€2,195 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,374 | €12,320 | +€1,947 | +18.8% |
| Other operating charges | 640/8 | €865 | €894 | +€29 | +3.4% |
| Gross operating margin | 9900 | €60,965 | €91,421 | +€30,457 | +50.0% |
| Operating profit (loss) | 9901 | -€2,370 | €23,916 | +€26,285 | |
| Financial income | 75/76B | €117 | €1,852 | +€1,735 | +1487.5% |
| Recurring financial income | 75 | €117 | €1,852 | +€1,735 | +1487.5% |
| Financial charges | 65/66B | €4,548 | €7,358 | +€2,810 | +61.8% |
| Recurring financial charges | 65 | €4,548 | €7,358 | +€2,810 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,801 | €18,410 | +€25,211 | |
| Income taxes | 67/77 | - | €4,335 | +€4,335 | |
| Profit (loss) for the period | 9904 | -€6,801 | €14,075 | +€20,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,801 | €14,075 | +€20,875 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.