KRIS NEYENS: 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 NEYENS
Largest movements
- Cash -€55,038
down €55,038 (-42.7%), from €128,773 to €73,735
mainly Contributions, distributions and other (-€93,780) and Other debts (-€6,220)
- Reserves -€44,872
no longer reported in 2025 (was €44,872)
- Other debts -€6,220
down €6,220 (-6.2%), from €100,000 to €93,780
- Trade debts -€3,742
down €3,742 (-61.9%), from €6,041 to €2,299
- Gross operating margin -€31,084
down €31,084 (-32.4%), from €95,867 to €64,783
- Taxes -€6,722
down €6,722 (-34.4%), from €19,567 to €12,845
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 | €154,753 | €99,918 | -€54,835 | -35.4% |
| Fixed assets | 21/28 | €11,677 | €11,501 | -€175 | -1.5% |
| Tangible fixed assets | 22/27 | €11,407 | €11,231 | -€175 | -1.5% |
| Plant, machinery and equipment | 23 | €10,572 | €8,649 | -€1,923 | -18.2% |
| Furniture and vehicles | 24 | €835 | €2,582 | +€1,747 | +209% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €143,076 | €88,417 | -€54,659 | -38.2% |
| Amounts receivable within one year | 40/41 | €12,843 | €13,204 | +€361 | +2.8% |
| Trade receivables | 40 | €9,300 | - | -€9,300 | |
| Other amounts receivable | 41 | €3,543 | €13,204 | +€9,661 | +273% |
| Cash at bank and in hand | 54/58 | €128,773 | €73,735 | -€55,038 | -42.7% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,478 | +€18 | +1.2% |
| Total equity and liabilities | 10/49 | €154,753 | €99,918 | -€54,835 | -35.4% |
| Equity | 10/15 | €47,872 | €3,000 | -€44,872 | -93.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,872 | - | -€44,872 | |
| Distributable reserves | 133 | €44,872 | - | -€44,872 | |
| Amounts payable | 17/49 | €106,880 | €96,918 | -€9,962 | -9.3% |
| Amounts payable after more than one year | 17 | €839 | €839 | = | 0.0% |
| Other amounts payable | 178/9 | €839 | €839 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,041 | €96,079 | -€9,962 | -9.4% |
| Trade debts | 44 | €6,041 | €2,299 | -€3,742 | -61.9% |
| Suppliers | 440/4 | €6,041 | €2,299 | -€3,742 | -61.9% |
| Other amounts payable | 47/48 | €100,000 | €93,780 | -€6,220 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €2,792 | -€83 | -2.9% |
| Other operating charges | 640/8 | €64 | €62 | -€2 | -2.8% |
| Gross operating margin | 9900 | €95,867 | €64,783 | -€31,084 | -32.4% |
| Operating profit (loss) | 9901 | €92,928 | €61,929 | -€30,999 | -33.4% |
| Financial charges | 65/66B | €261 | €177 | -€84 | -32.2% |
| Recurring financial charges | 65 | €261 | €177 | -€84 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €92,667 | €61,752 | -€30,915 | -33.4% |
| Income taxes | 67/77 | €19,567 | €12,845 | -€6,722 | -34.4% |
| Profit (loss) for the period | 9904 | €73,100 | €48,907 | -€24,193 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,100 | €48,907 | -€24,193 | -33.1% |
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 19 October 2026 via checked.be.