KRIS MESSIAEN: what changed
What changed
KRIS MESSIAEN
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€289,535
2024 · €204,302+€85,233
Equity
€1.3m
2024 · €1.1m+€194,646
Cash
€113,772
2024 · €75,491+€38,281
Balance sheet total
€1.8m
2024 · €1.6m+€152,196
Largest movements
Assets
- Current investments +€136,373
up €136,373 (+77.9%), from €175,000 to €311,373
- Tangible fixed assets -€77,708
down €77,708 (-7.0%), from €1.1m to €1.0m
of which Furniture and vehicles: -€44,873
- Receivables within one year +€60,708
up €60,708 (+25.0%), from €242,650 to €303,359
of which Trade receivables: +€91,011
- Cash +€38,281
up €38,281 (+50.7%), from €75,491 to €113,772
mainly Net result for the year (+€289,535) and Depreciation (+€77,708)
Equity and liabilities
- Reserves +€194,646
up €194,646 (+21.2%), from €919,712 to €1.1m
of which Distributable reserves: +€212,167
- Debts after one year -€74,566
down €74,566 (-20.5%), from €363,645 to €289,078
- Tax, wage and social debts +€32,700
up €32,700 (+126%), from €26,034 to €58,734
Income statement
- Gross operating margin +€116,562
up €116,562 (+29.3%), from €397,464 to €514,026
- Taxes +€37,534
up €37,534 (+36.6%), from €102,566 to €140,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€204,302
Gross operating margin
+€116,562
Depreciation
+€3,652
Other operating charges
-€440
Financial income
+€1,190
Financial charges
+€1,802
Taxes
-€37,534
Result 2025
€289,535
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€358,339
Investment
-€136,123
Financing
-€183,935
Cash 2024
€75,491
From operations (derived)
+€358,339
Net result for the year
+€289,535
Depreciation
+€77,708
Receivables within one year
-€60,708
Deferred charges and accrued income
+€5,208
Trade debts
-€3,329
Tax, wage and social debts
+€32,700
Other debts
+€15,918
Accrued charges and deferred income
+€1,308
Investment (derived)
-€136,123
Investment in fixed assets (net)
+€250
Current investments
-€136,373
Financing
-€183,935
Debts after one year
-€74,566
Current portion of long-term debt
-€14,481
Contributions, distributions and other
-€94,888
Cash 2025
€113,772
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,610,966 | €1,763,163 | +€152,196 | +9.4% |
| Fixed assets | 21/28 | €1,110,103 | €1,032,144 | -€77,958 | -7.0% |
| Tangible fixed assets | 22/27 | €1,109,853 | €1,032,144 | -€77,708 | -7.0% |
| Land and buildings | 22 | €956,076 | €923,240 | -€32,835 | -3.4% |
| Furniture and vehicles | 24 | €153,777 | €108,904 | -€44,873 | -29.2% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €500,864 | €731,018 | +€230,155 | +46.0% |
| Amounts receivable within one year | 40/41 | €242,650 | €303,359 | +€60,708 | +25.0% |
| Trade receivables | 40 | €112,330 | €203,341 | +€91,011 | +81.0% |
| Other amounts receivable | 41 | €130,321 | €100,018 | -€30,303 | -23.3% |
| Current investments | 50/53 | €175,000 | €311,373 | +€136,373 | +77.9% |
| Cash at bank and in hand | 54/58 | €75,491 | €113,772 | +€38,281 | +50.7% |
| Deferred charges and accrued income | 490/1 | €7,722 | €2,515 | -€5,208 | -67.4% |
| Total equity and liabilities | 10/49 | €1,610,966 | €1,763,163 | +€152,196 | +9.4% |
| Equity | 10/15 | €1,069,712 | €1,264,358 | +€194,646 | +18.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €919,712 | €1,114,358 | +€194,646 | +21.2% |
| Non-distributable reserves | 130/1 | €17,520 | €0 | -€17,520 | -100% |
| Reserves not available under the articles | 1311 | €17,520 | €0 | -€17,520 | -100% |
| Distributable reserves | 133 | €902,191 | €1,114,358 | +€212,167 | +23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €41,701 | €41,701 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €41,701 | €41,701 | = | 0.0% |
| Pensions and similar obligations | 160 | €41,701 | €41,701 | = | 0.0% |
| Amounts payable | 17/49 | €499,554 | €457,103 | -€42,450 | -8.5% |
| Amounts payable after more than one year | 17 | €363,645 | €289,078 | -€74,566 | -20.5% |
| Financial debts | 170/4 | €363,645 | €289,078 | -€74,566 | -20.5% |
| Amounts payable within one year | 42/48 | €135,086 | €165,893 | +€30,808 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €92,647 | €78,166 | -€14,481 | -15.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,404 | €11,075 | -€3,329 | -23.1% |
| Suppliers | 440/4 | €14,404 | €11,075 | -€3,329 | -23.1% |
| Taxes, remuneration and social security | 45 | €26,034 | €58,734 | +€32,700 | +126% |
| Taxes | 450/3 | €26,034 | €58,734 | +€32,700 | +126% |
| Other amounts payable | 47/48 | €2,000 | €17,918 | +€15,918 | +796% |
| Accrued charges and deferred income | 492/3 | €824 | €2,131 | +€1,308 | +159% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,361 | €77,708 | -€3,652 | -4.5% |
| Other operating charges | 640/8 | €5,763 | €6,202 | +€440 | +7.6% |
| Gross operating margin | 9900 | €397,464 | €514,026 | +€116,562 | +29.3% |
| Operating profit (loss) | 9901 | €310,340 | €430,115 | +€119,775 | +38.6% |
| Financial income | 75/76B | €8,003 | €9,193 | +€1,190 | +14.9% |
| Recurring financial income | 75 | €8,003 | €9,193 | +€1,190 | +14.9% |
| Financial charges | 65/66B | €11,476 | €9,674 | -€1,802 | -15.7% |
| Recurring financial charges | 65 | €11,476 | €9,674 | -€1,802 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €306,868 | €429,634 | +€122,767 | +40.0% |
| Income taxes | 67/77 | €102,566 | €140,100 | +€37,534 | +36.6% |
| Profit (loss) for the period | 9904 | €204,302 | €289,535 | +€85,233 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €204,302 | €289,535 | +€85,233 | +41.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.