KRIS' IJS: 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' IJS
Largest movements
- Tangible fixed assets +€9,812
up €9,812 (+185%), from €5,312 to €15,123
of which Furniture and vehicles: +€6,601
- Cash -€9,138
down €9,138 (-7.0%), from €130,714 to €121,576
mainly Contributions, distributions and other (-€120,000) and Investment in fixed assets (net) (-€14,886)
- Reserves -€100,260
down €100,260 (-80.7%), from €124,166 to €23,906
- Other debts +€98,828
new in 2025: €98,828
- Tax, wage and social debts +€1,979
new in 2025: €1,979
- Gross operating margin +€10,064
up €10,064 (+37.8%), from €26,627 to €36,691
- Taxes +€3,483
up €3,483 (+62.7%), from €5,558 to €9,041
- Depreciation +€2,034
up €2,034 (+66.9%), from €3,041 to €5,075
- Other operating charges +€877
up €877 (+65.4%), from €1,340 to €2,217
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 | €143,760 | €145,809 | +€2,049 | +1.4% |
| Fixed assets | 21/28 | €6,835 | €16,647 | +€9,812 | +144% |
| Tangible fixed assets | 22/27 | €5,312 | €15,123 | +€9,812 | +185% |
| Plant, machinery and equipment | 23 | €2,713 | €6,452 | +€3,739 | +138% |
| Furniture and vehicles | 24 | €1,920 | €8,521 | +€6,601 | +344% |
| Other tangible fixed assets | 26 | €679 | €150 | -€528 | -77.8% |
| Financial fixed assets | 28 | €1,523 | €1,523 | = | 0.0% |
| Current assets | 29/58 | €136,925 | €129,162 | -€7,763 | -5.7% |
| Stocks and contracts in progress | 3 | €972 | €1,383 | +€411 | +42.3% |
| Stocks | 30/36 | €972 | €1,383 | +€411 | +42.3% |
| Amounts receivable within one year | 40/41 | €3,760 | €4,411 | +€651 | +17.3% |
| Trade receivables | 40 | €96 | €0 | -€96 | -100% |
| Other amounts receivable | 41 | €3,665 | €4,411 | +€747 | +20.4% |
| Cash at bank and in hand | 54/58 | €130,714 | €121,576 | -€9,138 | -7.0% |
| Deferred charges and accrued income | 490/1 | €1,479 | €1,792 | +€313 | +21.2% |
| Total equity and liabilities | 10/49 | €143,760 | €145,809 | +€2,049 | +1.4% |
| Equity | 10/15 | €142,766 | €42,506 | -€100,260 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,166 | €23,906 | -€100,260 | -80.7% |
| Distributable reserves | 133 | €124,166 | €23,906 | -€100,260 | -80.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €994 | €103,303 | +€102,309 | +10,291% |
| Amounts payable within one year | 42/48 | €994 | €102,209 | +€101,214 | +10,181% |
| Trade debts | 44 | €994 | €1,402 | +€407 | +41.0% |
| Suppliers | 440/4 | €994 | €1,402 | +€407 | +41.0% |
| Taxes, remuneration and social security | 45 | - | €1,979 | +€1,979 | |
| Taxes | 450/3 | - | €1,979 | +€1,979 | |
| Other amounts payable | 47/48 | - | €98,828 | +€98,828 | |
| Accrued charges and deferred income | 492/3 | - | €1,094 | +€1,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,041 | €5,075 | +€2,034 | +66.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €79 | +€79 | |
| Other operating charges | 640/8 | €1,340 | €2,217 | +€877 | +65.4% |
| Gross operating margin | 9900 | €26,627 | €36,691 | +€10,064 | +37.8% |
| Operating profit (loss) | 9901 | €22,246 | €29,321 | +€7,075 | +31.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €200 | €540 | +€340 | +170% |
| Recurring financial charges | 65 | €200 | €540 | +€340 | +170% |
| Profit (loss) for the period before taxes | 9903 | €22,046 | €28,781 | +€6,735 | +30.6% |
| Income taxes | 67/77 | €5,558 | €9,041 | +€3,483 | +62.7% |
| Profit (loss) for the period | 9904 | €16,488 | €19,740 | +€3,252 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,488 | €19,740 | +€3,252 | +19.7% |
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 26 October 2026 via checked.be.