KRIS NOBUS: 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 NOBUS
Largest movements
- Receivables within one year +€139,178
up €139,178 (+223%), from €62,371 to €201,549
of which Trade receivables: +€120,265
- Tangible fixed assets +€27,388
up €27,388 (+20.6%), from €132,674 to €160,062
of which Furniture and vehicles: +€31,775
- Cash +€4,639
up €4,639 (+302%), from €1,536 to €6,175
mainly Trade debts (+€86,128) and Net result for the year (+€40,334)
- Trade debts +€86,128
up €86,128 (+278%), from €31,031 to €117,159
- Reserves +€40,000
up €40,000 (+153%), from €26,203 to €66,203
of which Distributable reserves: +€40,000
- Debts after one year +€21,609
up €21,609 (+19.6%), from €110,123 to €131,732
of which Financial debts: +€21,609
- Tax, wage and social debts +€17,962
up €17,962 (+406%), from €4,420 to €22,383
- Current portion of long-term debt +€7,885
up €7,885 (+85.0%), from €9,274 to €17,159
- Gross operating margin +€59,705
up €59,705 (+221%), from €27,037 to €86,742
- Taxes +€17,630
up €17,630 (+749%), from €2,354 to €19,984
- Depreciation +€2,636
up €2,636 (+17.7%), from €14,868 to €17,504
- Financial charges +€2,437
up €2,437 (+45.5%), from €5,354 to €7,791
- Other operating charges +€1,077
up €1,077 (+113%), from €953 to €2,030
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 | €218,246 | €393,443 | +€175,197 | +80.3% |
| Fixed assets | 21/28 | €132,674 | €160,062 | +€27,388 | +20.6% |
| Tangible fixed assets | 22/27 | €132,674 | €160,062 | +€27,388 | +20.6% |
| Land and buildings | 22 | €106,676 | €102,516 | -€4,159 | -3.9% |
| Plant, machinery and equipment | 23 | €2,216 | €1,988 | -€228 | -10.3% |
| Furniture and vehicles | 24 | €23,783 | €55,557 | +€31,775 | +134% |
| Current assets | 29/58 | €85,572 | €233,381 | +€147,809 | +173% |
| Stocks and contracts in progress | 3 | €21,234 | €24,526 | +€3,291 | +15.5% |
| Stocks | 30/36 | €21,234 | €24,526 | +€3,291 | +15.5% |
| Amounts receivable within one year | 40/41 | €62,371 | €201,549 | +€139,178 | +223% |
| Trade receivables | 40 | €51,360 | €171,625 | +€120,265 | +234% |
| Other amounts receivable | 41 | €11,011 | €29,924 | +€18,913 | +172% |
| Cash at bank and in hand | 54/58 | €1,536 | €6,175 | +€4,639 | +302% |
| Deferred charges and accrued income | 490/1 | €430 | €1,131 | +€701 | +163% |
| Total equity and liabilities | 10/49 | €218,246 | €393,443 | +€175,197 | +80.3% |
| Equity | 10/15 | €40,702 | €81,036 | +€40,334 | +99.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,203 | €66,203 | +€40,000 | +153% |
| 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 | €24,343 | €64,343 | +€40,000 | +164% |
| Profit (loss) carried forward | 14 | €2,099 | €2,433 | +€334 | +15.9% |
| Amounts payable | 17/49 | €177,544 | €312,407 | +€134,863 | +76.0% |
| Amounts payable after more than one year | 17 | €110,123 | €131,732 | +€21,609 | +19.6% |
| Financial debts | 170/4 | €85,123 | €106,732 | +€21,609 | +25.4% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,421 | €180,675 | +€113,254 | +168% |
| Current portion of amounts payable after more than one year | 42 | €9,274 | €17,159 | +€7,885 | +85.0% |
| Financial debts | 43 | €12,107 | €11,289 | -€818 | -6.8% |
| Credit institutions | 430/8 | €12,107 | €11,289 | -€818 | -6.8% |
| Trade debts | 44 | €31,031 | €117,159 | +€86,128 | +278% |
| Suppliers | 440/4 | €31,031 | €117,159 | +€86,128 | +278% |
| Advances received on contracts in progress | 46 | €0 | €1,996 | +€1,996 | |
| Taxes, remuneration and social security | 45 | €4,420 | €22,383 | +€17,962 | +406% |
| Taxes | 450/3 | €4,420 | €22,383 | +€17,962 | +406% |
| Other amounts payable | 47/48 | €10,589 | €10,689 | +€100 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,868 | €17,504 | +€2,636 | +17.7% |
| Other operating charges | 640/8 | €953 | €2,030 | +€1,077 | +113% |
| Gross operating margin | 9900 | €27,037 | €86,742 | +€59,705 | +221% |
| Operating profit (loss) | 9901 | €11,217 | €67,208 | +€55,992 | +499% |
| Financial income | 75/76B | €528 | €900 | +€373 | +70.6% |
| Recurring financial income | 75 | €528 | €900 | +€373 | +70.6% |
| Financial charges | 65/66B | €5,354 | €7,791 | +€2,437 | +45.5% |
| Recurring financial charges | 65 | €5,354 | €7,791 | +€2,437 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €6,390 | €60,318 | +€53,928 | +844% |
| Income taxes | 67/77 | €2,354 | €19,984 | +€17,630 | +749% |
| Profit (loss) for the period | 9904 | €4,036 | €40,334 | +€36,298 | +899% |
| Profit (loss) for the period to be appropriated | 9905 | €4,036 | €40,334 | +€36,298 | +899% |
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 14 October 2026 via checked.be.