KRIS DE KORT: 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 DE KORT
Largest movements
- Cash +€117,162
up €117,162 (+90.4%), from €129,558 to €246,720
mainly Receivables after one year (+€104,004) and Net result for the year (+€24,360)
- Receivables after one year -€104,004
down €104,004 (-58.8%), from €177,004 to €73,000
- Tangible fixed assets -€14,316
down €14,316 (-34.6%), from €41,319 to €27,003
- Receivables within one year +€10,888
up €10,888 (+66.2%), from €16,459 to €27,347
of which Other amounts receivable: +€8,345
- Deferred charges and accrued income +€6,062
up €6,062 (+279.8%), from €2,167 to €8,229
- Reserves +€24,360
up €24,360 (+9.8%), from €249,335 to €273,695
- Other debts -€11,555
down €11,555 (-11.6%), from €99,865 to €88,310
- Gross operating margin -€26,071
down €26,071 (-32.8%), from €79,367 to €53,296
- Taxes -€8,650
down €8,650 (-38.0%), from €22,762 to €14,111
- Depreciation +€1,391
up €1,391 (+9.2%), from €15,060 to €16,450
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 | €366,506 | €382,298 | +€15,793 | +4.3% |
| Fixed assets | 21/28 | €41,319 | €27,003 | -€14,316 | -34.6% |
| Tangible fixed assets | 22/27 | €41,319 | €27,003 | -€14,316 | -34.6% |
| Furniture and vehicles | 24 | €41,319 | €27,003 | -€14,316 | -34.6% |
| Current assets | 29/58 | €325,187 | €355,296 | +€30,109 | +9.3% |
| Amounts receivable after more than one year | 29 | €177,004 | €73,000 | -€104,004 | -58.8% |
| Other amounts receivable | 291 | €177,004 | €73,000 | -€104,004 | -58.8% |
| Amounts receivable within one year | 40/41 | €16,459 | €27,347 | +€10,888 | +66.2% |
| Trade receivables | 40 | €8,470 | €11,014 | +€2,544 | +30.0% |
| Other amounts receivable | 41 | €7,989 | €16,333 | +€8,345 | +104.5% |
| Cash at bank and in hand | 54/58 | €129,558 | €246,720 | +€117,162 | +90.4% |
| Deferred charges and accrued income | 490/1 | €2,167 | €8,229 | +€6,062 | +279.8% |
| Total equity and liabilities | 10/49 | €366,506 | €382,298 | +€15,793 | +4.3% |
| Equity | 10/15 | €261,735 | €286,095 | +€24,360 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €249,335 | €273,695 | +€24,360 | +9.8% |
| Distributable reserves | 133 | €249,335 | €273,695 | +€24,360 | +9.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,771 | €96,204 | -€8,568 | -8.2% |
| Amounts payable within one year | 42/48 | €104,771 | €96,204 | -€8,568 | -8.2% |
| Financial debts | 43 | €1,211 | €217 | -€994 | -82.1% |
| Credit institutions | 430/8 | €1,211 | €217 | -€994 | -82.1% |
| Trade debts | 44 | €369 | €752 | +€384 | +104.1% |
| Suppliers | 440/4 | €369 | €752 | +€384 | +104.1% |
| Taxes, remuneration and social security | 45 | €3,326 | €6,924 | +€3,598 | +108.2% |
| Taxes | 450/3 | €3,326 | €6,924 | +€3,598 | +108.2% |
| Other amounts payable | 47/48 | €99,865 | €88,310 | -€11,555 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,060 | €16,450 | +€1,391 | +9.2% |
| Other operating charges | 640/8 | €667 | €708 | +€40 | +6.1% |
| Gross operating margin | 9900 | €79,367 | €53,296 | -€26,071 | -32.8% |
| Operating profit (loss) | 9901 | €63,640 | €36,138 | -€27,502 | -43.2% |
| Financial income | 75/76B | €3,018 | €2,450 | -€568 | -18.8% |
| Recurring financial income | 75 | €3,018 | €2,450 | -€568 | -18.8% |
| Financial charges | 65/66B | €118 | €116 | -€1 | -1.1% |
| Recurring financial charges | 65 | €118 | €116 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €66,540 | €38,472 | -€28,069 | -42.2% |
| Income taxes | 67/77 | €22,762 | €14,111 | -€8,650 | -38.0% |
| Profit (loss) for the period | 9904 | €43,779 | €24,360 | -€19,418 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,779 | €24,360 | -€19,418 | -44.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.