KRIS MACHINE SERVICE: 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 MACHINE SERVICE
Largest movements
- Receivables within one year -€32,058
down €32,058 (-54.8%), from €58,502 to €26,445
of which Trade receivables: -€23,377
- Cash -€15,784
down €15,784 (-54.1%), from €29,187 to €13,403
mainly Debts after one year (-€119,962) and Tax, wage and social debts (-€6,732)
- Debts after one year -€119,962
down €119,962 (-29.7%), from €403,421 to €283,459
- Profit (loss) carried forward +€79,422
up €79,422 (+34.4%), from -€230,838 to -€151,417
No income-statement line moved by more than 1% of the activity.
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 | €906,539 | €855,531 | -€51,008 | -5.6% |
| Fixed assets | 21/28 | €818,407 | €814,932 | -€3,474 | -0.4% |
| Tangible fixed assets | 22/27 | €19,613 | €16,139 | -€3,474 | -17.7% |
| Plant, machinery and equipment | 23 | €19,613 | €16,139 | -€3,474 | -17.7% |
| Financial fixed assets | 28 | €798,793 | €798,793 | = | 0.0% |
| Current assets | 29/58 | €88,132 | €40,598 | -€47,534 | -53.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,502 | €26,445 | -€32,058 | -54.8% |
| Trade receivables | 40 | €49,677 | €26,300 | -€23,377 | -47.1% |
| Other amounts receivable | 41 | €8,825 | €145 | -€8,681 | -98.4% |
| Cash at bank and in hand | 54/58 | €29,187 | €13,403 | -€15,784 | -54.1% |
| Deferred charges and accrued income | 490/1 | €443 | €751 | +€308 | +69.5% |
| Total equity and liabilities | 10/49 | €906,539 | €855,531 | -€51,008 | -5.6% |
| Equity | 10/15 | €348,422 | €427,843 | +€79,422 | +22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €566,860 | €566,860 | = | 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% |
| Distributable reserves | 133 | €565,000 | €565,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,838 | -€151,417 | +€79,422 | +34.4% |
| Amounts payable | 17/49 | €558,117 | €427,687 | -€130,430 | -23.4% |
| Amounts payable after more than one year | 17 | €403,421 | €283,459 | -€119,962 | -29.7% |
| Financial debts | 170/4 | €403,421 | €283,459 | -€119,962 | -29.7% |
| Amounts payable within one year | 42/48 | €154,696 | €144,229 | -€10,468 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €119,742 | €119,962 | +€220 | +0.2% |
| Trade debts | 44 | €2,472 | €175 | -€2,296 | -92.9% |
| Suppliers | 440/4 | €2,472 | €175 | -€2,296 | -92.9% |
| Taxes, remuneration and social security | 45 | €26,823 | €20,091 | -€6,732 | -25.1% |
| Taxes | 450/3 | €14,238 | €15,091 | +€853 | +6.0% |
| Remuneration and social security | 454/9 | €12,585 | €5,000 | -€7,585 | -60.3% |
| Other amounts payable | 47/48 | €5,659 | €4,000 | -€1,659 | -29.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,474 | €3,474 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €116,205 | €117,044 | +€838 | +0.7% |
| Operating profit (loss) | 9901 | €111,645 | €112,451 | +€805 | +0.7% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100% |
| Financial charges | 65/66B | €13,049 | €13,174 | +€125 | +1.0% |
| Recurring financial charges | 65 | €13,049 | €13,174 | +€125 | +1.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €98,623 | €99,277 | +€654 | +0.7% |
| Income taxes | 67/77 | €20,100 | €19,855 | -€244 | -1.2% |
| Profit (loss) for the period | 9904 | €78,523 | €79,422 | +€899 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,523 | €79,422 | +€899 | +1.1% |
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 20 October 2026 via checked.be.