KRIS KLUS: 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 KLUS
Largest movements
- Cash +€26,433
up €26,433 (+78.5%), from €33,655 to €60,088
mainly Net result for the year (+€25,905) and Depreciation (+€2,643)
- Tangible fixed assets -€2,643
down €2,643 (-26.9%), from €9,829 to €7,187
of which Plant, machinery and equipment: -€2,000
- Reserves +€25,905
up €25,905 (+73.8%), from €35,118 to €61,023
- Tax, wage and social debts -€2,055
down €2,055 (-72.5%), from €2,833 to €778
- Gross operating margin -€5,730
down €5,730 (-13.0%), from €44,046 to €38,317
- Taxes -€1,618
down €1,618 (-14.3%), from €11,333 to €9,715
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 | €45,170 | €69,239 | +€24,068 | +53.3% |
| Fixed assets | 21/28 | €9,829 | €7,187 | -€2,643 | -26.9% |
| Tangible fixed assets | 22/27 | €9,829 | €7,187 | -€2,643 | -26.9% |
| Plant, machinery and equipment | 23 | €7,614 | €5,614 | -€2,000 | -26.3% |
| Furniture and vehicles | 24 | €2,215 | €1,573 | -€643 | -29.0% |
| Current assets | 29/58 | €35,341 | €62,052 | +€26,711 | +75.6% |
| Amounts receivable within one year | 40/41 | €1,185 | €938 | -€248 | -20.9% |
| Trade receivables | 40 | €511 | €501 | -€10 | -1.9% |
| Other amounts receivable | 41 | €675 | €437 | -€238 | -35.3% |
| Cash at bank and in hand | 54/58 | €33,655 | €60,088 | +€26,433 | +78.5% |
| Deferred charges and accrued income | 490/1 | €500 | €1,026 | +€526 | +105.2% |
| Total equity and liabilities | 10/49 | €45,170 | €69,239 | +€24,068 | +53.3% |
| Equity | 10/15 | €38,118 | €64,023 | +€25,905 | +68.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,118 | €61,023 | +€25,905 | +73.8% |
| Distributable reserves | 133 | €35,118 | €61,023 | +€25,905 | +73.8% |
| Amounts payable | 17/49 | €7,052 | €5,215 | -€1,837 | -26.0% |
| Amounts payable within one year | 42/48 | €7,052 | €5,215 | -€1,837 | -26.0% |
| Taxes, remuneration and social security | 45 | €2,833 | €778 | -€2,055 | -72.5% |
| Taxes | 450/3 | €2,833 | €778 | -€2,055 | -72.5% |
| Other amounts payable | 47/48 | €4,220 | €4,437 | +€218 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €2,643 | +€211 | +8.7% |
| Gross operating margin | 9900 | €44,046 | €38,317 | -€5,730 | -13.0% |
| Operating profit (loss) | 9901 | €41,615 | €35,674 | -€5,941 | -14.3% |
| Financial charges | 65/66B | €62 | €54 | -€8 | -12.8% |
| Recurring financial charges | 65 | €62 | €54 | -€8 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €41,553 | €35,620 | -€5,933 | -14.3% |
| Income taxes | 67/77 | €11,333 | €9,715 | -€1,618 | -14.3% |
| Profit (loss) for the period | 9904 | €30,220 | €25,905 | -€4,315 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,220 | €25,905 | -€4,315 | -14.3% |
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 12 October 2026 via checked.be.