KRIS LOYSON: 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 LOYSON
Largest movements
- Cash -€39,491
down €39,491 (-78.9%), from €50,055 to €10,564
mainly Debts after one year (-€24,000) and Receivables within one year (-€18,801)
- Tangible fixed assets -€19,231
down €19,231 (-19.5%), from €98,617 to €79,385
of which Furniture and vehicles: -€11,267
- Receivables within one year +€18,801
up €18,801 (+166%), from €11,351 to €30,151
of which Trade receivables: +€16,960
- Stocks and contracts -€2,440
down €2,440 (-45.5%), from €5,360 to €2,920
of which Contracts in progress: -€1,500
- Debts after one year -€24,000
down €24,000 (-7.4%), from €326,000 to €302,000
- Profit (loss) carried forward -€13,580
down €13,580 (-6.9%), from -€196,148 to -€209,728
- Advances received -€4,692
no longer reported in 2025 (was €4,692)
- Gross operating margin +€15,856
up €15,856, from -€4,000 to €11,856
- Other operating charges -€13,770
down €13,770 (-93.9%), from €14,664 to €893
- Depreciation +€2,120
up €2,120 (+9.6%), from €22,127 to €24,247
- Financial charges -€297
down €297 (-79.9%), from €372 to €75
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 | €166,880 | €124,558 | -€42,322 | -25.4% |
| Fixed assets | 21/28 | €98,980 | €79,748 | -€19,231 | -19.4% |
| Tangible fixed assets | 22/27 | €98,617 | €79,385 | -€19,231 | -19.5% |
| Plant, machinery and equipment | 23 | €21,592 | €13,627 | -€7,964 | -36.9% |
| Furniture and vehicles | 24 | €77,025 | €65,758 | -€11,267 | -14.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €67,900 | €44,810 | -€23,091 | -34.0% |
| Stocks and contracts in progress | 3 | €5,360 | €2,920 | -€2,440 | -45.5% |
| Stocks | 30/36 | €3,860 | €2,920 | -€940 | -24.4% |
| Contracts in progress | 37 | €1,500 | - | -€1,500 | |
| Amounts receivable within one year | 40/41 | €11,351 | €30,151 | +€18,801 | +166% |
| Trade receivables | 40 | €10,663 | €27,623 | +€16,960 | +159% |
| Other amounts receivable | 41 | €687 | €2,528 | +€1,840 | +268% |
| Cash at bank and in hand | 54/58 | €50,055 | €10,564 | -€39,491 | -78.9% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,175 | +€40 | +3.5% |
| Total equity and liabilities | 10/49 | €166,880 | €124,558 | -€42,322 | -25.4% |
| Equity | 10/15 | -€175,688 | -€189,268 | -€13,580 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,148 | -€209,728 | -€13,580 | -6.9% |
| Amounts payable | 17/49 | €342,568 | €313,826 | -€28,742 | -8.4% |
| Amounts payable after more than one year | 17 | €326,000 | €302,000 | -€24,000 | -7.4% |
| Other amounts payable | 178/9 | €326,000 | €302,000 | -€24,000 | -7.4% |
| Amounts payable within one year | 42/48 | €16,568 | €11,826 | -€4,742 | -28.6% |
| Trade debts | 44 | €10,513 | €11,194 | +€681 | +6.5% |
| Suppliers | 440/4 | €10,513 | €11,194 | +€681 | +6.5% |
| Advances received on contracts in progress | 46 | €4,692 | - | -€4,692 | |
| Taxes, remuneration and social security | 45 | €529 | €450 | -€79 | -15.0% |
| Taxes | 450/3 | €529 | €450 | -€79 | -15.0% |
| Other amounts payable | 47/48 | €834 | €182 | -€652 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,127 | €24,247 | +€2,120 | +9.6% |
| Other operating charges | 640/8 | €14,664 | €893 | -€13,770 | -93.9% |
| Gross operating margin | 9900 | -€4,000 | €11,856 | +€15,856 | |
| Operating profit (loss) | 9901 | -€40,791 | -€13,285 | +€27,506 | +67.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €372 | €75 | -€297 | -79.9% |
| Recurring financial charges | 65 | €372 | €75 | -€297 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€41,153 | -€13,360 | +€27,793 | +67.5% |
| Income taxes | 67/77 | €229 | €220 | -€9 | -4.1% |
| Profit (loss) for the period | 9904 | -€41,382 | -€13,580 | +€27,802 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,382 | -€13,580 | +€27,802 | +67.2% |
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 17 October 2026 via checked.be.