KRIS & OLI CONCEPT: 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 & OLI CONCEPT
Largest movements
- Receivables within one year +€56,045
up €56,045 (+249%), from €22,522 to €78,567
of which Other amounts receivable: +€42,854
- Cash -€2,572
down €2,572 (-97.8%), from €2,630 to €58
mainly Receivables within one year (-€56,045)
- Tangible fixed assets -€1,547
down €1,547 (-34.5%), from €4,480 to €2,933
- Profit (loss) carried forward +€36,313
up €36,313 (+188%), from €19,305 to €55,618
- Tax, wage and social debts +€8,588
up €8,588 (+115%), from €7,462 to €16,051
- Accrued charges and deferred income +€3,740
new in 2024: €3,740
- Trade debts +€3,284
up €3,284 (+380%), from €865 to €4,149
- Gross operating margin +€22,066
up €22,066 (+92.6%), from €23,821 to €45,887
- Taxes +€4,721
up €4,721 (+96.3%), from €4,905 to €9,626
- Financial income +€1,831
up €1,831 (+313%), from €585 to €2,417
- Depreciation +€1,386
up €1,386 (+861%), from €161 to €1,547
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,632 | €81,557 | +€51,925 | +175% |
| Fixed assets | 21/28 | €4,480 | €2,933 | -€1,547 | -34.5% |
| Tangible fixed assets | 22/27 | €4,480 | €2,933 | -€1,547 | -34.5% |
| Furniture and vehicles | 24 | €4,480 | €2,933 | -€1,547 | -34.5% |
| Current assets | 29/58 | €25,152 | €78,625 | +€53,472 | +213% |
| Amounts receivable within one year | 40/41 | €22,522 | €78,567 | +€56,045 | +249% |
| Trade receivables | 40 | €1,400 | €14,591 | +€13,191 | +942% |
| Other amounts receivable | 41 | €21,122 | €63,976 | +€42,854 | +203% |
| Cash at bank and in hand | 54/58 | €2,630 | €58 | -€2,572 | -97.8% |
| Total equity and liabilities | 10/49 | €29,632 | €81,557 | +€51,925 | +175% |
| Equity | 10/15 | €21,305 | €57,618 | +€36,313 | +170% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,305 | €55,618 | +€36,313 | +188% |
| Amounts payable | 17/49 | €8,327 | €23,940 | +€15,613 | +187% |
| Amounts payable within one year | 42/48 | €8,327 | €20,200 | +€11,873 | +143% |
| Trade debts | 44 | €865 | €4,149 | +€3,284 | +380% |
| Suppliers | 440/4 | €865 | €4,149 | +€3,284 | +380% |
| Taxes, remuneration and social security | 45 | €7,462 | €16,051 | +€8,588 | +115% |
| Taxes | 450/3 | €7,462 | €16,051 | +€8,588 | +115% |
| Accrued charges and deferred income | 492/3 | - | €3,740 | +€3,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €1,547 | +€1,386 | +861% |
| Other operating charges | 640/8 | - | €422 | +€422 | |
| Gross operating margin | 9900 | €23,821 | €45,887 | +€22,066 | +92.6% |
| Operating profit (loss) | 9901 | €23,660 | €43,919 | +€20,259 | +85.6% |
| Financial income | 75/76B | €585 | €2,417 | +€1,831 | +313% |
| Recurring financial income | 75 | €585 | €2,417 | +€1,831 | +313% |
| Financial charges | 65/66B | €36 | €397 | +€361 | +1,004% |
| Recurring financial charges | 65 | €36 | €397 | +€361 | +1,004% |
| Profit (loss) for the period before taxes | 9903 | €24,210 | €45,939 | +€21,729 | +89.8% |
| Income taxes | 67/77 | €4,905 | €9,626 | +€4,721 | +96.3% |
| Profit (loss) for the period | 9904 | €19,305 | €36,313 | +€17,008 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,305 | €36,313 | +€17,008 | +88.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.