KRIS SORET: 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 SORET
Largest movements
- Receivables within one year +€42,703
up €42,703 (+166.3%), from €25,681 to €68,383
of which Other amounts receivable: +€37,555
- Cash +€8,708
up €8,708 (+6.2%), from €140,589 to €149,296
mainly Net result for the year (+€55,364) and Trade debts (+€2,833)
- Tangible fixed assets +€4,001
up €4,001 (+30.2%), from €13,239 to €17,240
of which Plant, machinery and equipment: +€4,196
- Reserves +€55,364
up €55,364 (+36.2%), from €152,753 to €208,117
- Tax, wage and social debts -€3,087
down €3,087 (-23.9%), from €12,921 to €9,833
- Trade debts +€2,833
up €2,833 (+116.2%), from €2,439 to €5,272
- Gross operating margin +€20,917
up €20,917 (+32.4%), from €64,647 to €85,564
- Taxes +€7,149
up €7,149 (+34.5%), from €20,713 to €27,862
- Financial income +€1,765
up €1,765 (+600.5%), from €294 to €2,059
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.
Cash bridge derived
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 | €181,512 | €236,622 | +€55,110 | +30.4% |
| Fixed assets | 21/28 | €13,239 | €17,240 | +€4,001 | +30.2% |
| Tangible fixed assets | 22/27 | €13,239 | €17,240 | +€4,001 | +30.2% |
| Land and buildings | 22 | €2,473 | €2,225 | -€248 | -10.0% |
| Plant, machinery and equipment | 23 | €4,397 | €8,593 | +€4,196 | +95.4% |
| Furniture and vehicles | 24 | €6,369 | €6,422 | +€53 | +0.8% |
| Current assets | 29/58 | €168,273 | €219,382 | +€51,109 | +30.4% |
| Amounts receivable within one year | 40/41 | €25,681 | €68,383 | +€42,703 | +166.3% |
| Trade receivables | 40 | €18,589 | €23,737 | +€5,147 | +27.7% |
| Other amounts receivable | 41 | €7,091 | €44,647 | +€37,555 | +529.6% |
| Cash at bank and in hand | 54/58 | €140,589 | €149,296 | +€8,708 | +6.2% |
| Deferred charges and accrued income | 490/1 | €2,004 | €1,702 | -€302 | -15.1% |
| Total equity and liabilities | 10/49 | €181,512 | €236,622 | +€55,110 | +30.4% |
| Equity | 10/15 | €166,153 | €221,517 | +€55,364 | +33.3% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Contributions outside capital | 11 | €13,400 | - | -€13,400 | |
| Share premium | 1100/10 | €13,400 | - | -€13,400 | |
| Reserves | 13 | €152,753 | €208,117 | +€55,364 | +36.2% |
| Distributable reserves | 133 | €152,753 | €208,117 | +€55,364 | +36.2% |
| Amounts payable | 17/49 | €15,359 | €15,105 | -€254 | -1.7% |
| Amounts payable within one year | 42/48 | €15,359 | €15,105 | -€254 | -1.7% |
| Trade debts | 44 | €2,439 | €5,272 | +€2,833 | +116.2% |
| Suppliers | 440/4 | €2,439 | €5,272 | +€2,833 | +116.2% |
| Taxes, remuneration and social security | 45 | €12,921 | €9,833 | -€3,087 | -23.9% |
| Taxes | 450/3 | €12,921 | €9,833 | -€3,087 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,024 | €2,527 | +€503 | +24.9% |
| Other operating charges | 640/8 | €1,739 | €1,722 | -€17 | -1.0% |
| Gross operating margin | 9900 | €64,647 | €85,564 | +€20,917 | +32.4% |
| Operating profit (loss) | 9901 | €60,884 | €81,315 | +€20,431 | +33.6% |
| Financial income | 75/76B | €294 | €2,059 | +€1,765 | +600.5% |
| Recurring financial income | 75 | €294 | €2,059 | +€1,765 | +600.5% |
| Financial charges | 65/66B | €166 | €148 | -€18 | -11.0% |
| Recurring financial charges | 65 | €166 | €148 | -€18 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €61,012 | €83,226 | +€22,214 | +36.4% |
| Income taxes | 67/77 | €20,713 | €27,862 | +€7,149 | +34.5% |
| Profit (loss) for the period | 9904 | €40,299 | €55,364 | +€15,065 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,299 | €55,364 | +€15,065 | +37.4% |
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 10 October 2026 via checked.be.