Kris Eletriek: 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 Eletriek
Largest movements
- Tangible fixed assets -€8,412
down €8,412 (-6.6%), from €127,278 to €118,865
of which Land and buildings: -€5,472
- Receivables within one year -€7,462
down €7,462 (-36.2%), from €20,636 to €13,174
of which Trade receivables: -€12,356
- Cash -€5,190
down €5,190 (-31.4%), from €16,529 to €11,339
mainly Debts after one year (-€12,414) and Trade debts (-€5,553)
- Stocks and contracts +€4,637
new in 2025: €4,637
- Debts after one year -€12,414
down €12,414 (-20.5%), from €60,619 to €48,205
- Reserves +€7,200
up €7,200 (+13.6%), from €53,010 to €60,210
- Trade debts -€5,553
down €5,553 (-64.6%), from €8,596 to €3,044
- Tax, wage and social debts -€2,756
down €2,756 (-88.7%), from €3,106 to €351
of which Remuneration and social security: -€1,600
- Other debts -€1,861
down €1,861 (-95.1%), from €1,957 to €95
- Gross operating margin -€5,891
down €5,891 (-16.6%), from €35,423 to €29,532
- Taxes -€1,218
down €1,218 (-25.0%), from €4,868 to €3,650
- Write-downs -€967
down €967 (-100.0%), from €967 to €0
- Other operating charges -€965
down €965 (-15.9%), from €6,086 to €5,121
- Financial charges -€368
down €368 (-10.8%), from €3,396 to €3,028
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 | €165,273 | €148,778 | -€16,494 | -10.0% |
| Fixed assets | 21/28 | €127,278 | €118,865 | -€8,412 | -6.6% |
| Tangible fixed assets | 22/27 | €127,278 | €118,865 | -€8,412 | -6.6% |
| Land and buildings | 22 | €120,042 | €114,571 | -€5,472 | -4.6% |
| Plant, machinery and equipment | 23 | €4,658 | €2,481 | -€2,177 | -46.7% |
| Furniture and vehicles | 24 | €2,578 | €1,814 | -€764 | -29.6% |
| Current assets | 29/58 | €37,995 | €29,913 | -€8,082 | -21.3% |
| Stocks and contracts in progress | 3 | - | €4,637 | +€4,637 | |
| Stocks | 30/36 | - | €4,637 | +€4,637 | |
| Amounts receivable within one year | 40/41 | €20,636 | €13,174 | -€7,462 | -36.2% |
| Trade receivables | 40 | €18,859 | €6,503 | -€12,356 | -65.5% |
| Other amounts receivable | 41 | €1,777 | €6,671 | +€4,895 | +275.5% |
| Cash at bank and in hand | 54/58 | €16,529 | €11,339 | -€5,190 | -31.4% |
| Deferred charges and accrued income | 490/1 | €831 | €764 | -€67 | -8.1% |
| Total equity and liabilities | 10/49 | €165,273 | €148,778 | -€16,494 | -10.0% |
| Equity | 10/15 | €73,725 | €80,946 | +€7,221 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,010 | €60,210 | +€7,200 | +13.6% |
| Distributable reserves | 133 | €53,010 | €60,210 | +€7,200 | +13.6% |
| Profit (loss) carried forward | 14 | €14,515 | €14,536 | +€21 | +0.1% |
| Amounts payable | 17/49 | €91,547 | €67,832 | -€23,715 | -25.9% |
| Amounts payable after more than one year | 17 | €60,619 | €48,205 | -€12,414 | -20.5% |
| Financial debts | 170/4 | €60,619 | €48,205 | -€12,414 | -20.5% |
| Amounts payable within one year | 42/48 | €25,604 | €15,904 | -€9,700 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €11,945 | €12,414 | +€470 | +3.9% |
| Trade debts | 44 | €8,596 | €3,044 | -€5,553 | -64.6% |
| Suppliers | 440/4 | €8,596 | €3,044 | -€5,553 | -64.6% |
| Taxes, remuneration and social security | 45 | €3,106 | €351 | -€2,756 | -88.7% |
| Taxes | 450/3 | €1,506 | €351 | -€1,156 | -76.7% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100.0% |
| Other amounts payable | 47/48 | €1,957 | €95 | -€1,861 | -95.1% |
| Accrued charges and deferred income | 492/3 | €5,325 | €3,723 | -€1,602 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,612 | €10,512 | -€100 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €967 | €0 | -€967 | -100.0% |
| Other operating charges | 640/8 | €6,086 | €5,121 | -€965 | -15.9% |
| Gross operating margin | 9900 | €35,423 | €29,532 | -€5,891 | -16.6% |
| Operating profit (loss) | 9901 | €17,757 | €13,899 | -€3,858 | -21.7% |
| Financial income | 75/76B | €199 | €0 | -€199 | -100.0% |
| Recurring financial income | 75 | €199 | €0 | -€199 | -100.0% |
| Financial charges | 65/66B | €3,396 | €3,028 | -€368 | -10.8% |
| Recurring financial charges | 65 | €3,396 | €3,028 | -€368 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €14,560 | €10,871 | -€3,689 | -25.3% |
| Income taxes | 67/77 | €4,868 | €3,650 | -€1,218 | -25.0% |
| Profit (loss) for the period | 9904 | €9,692 | €7,221 | -€2,471 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,692 | €7,221 | -€2,471 | -25.5% |
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 6 October 2026 via checked.be.