Kris-Tells: 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-Tells
Largest movements
- Current investments +€41,000
up €41,000 (+15.8%), from €260,000 to €301,000
- Receivables within one year -€38,623
down €38,623 (-95.1%), from €40,621 to €1,998
of which Trade receivables: -€40,621
- Cash -€8,117
down €8,117 (-15.0%), from €54,265 to €46,148
mainly Current investments (-€41,000) and Tax, wage and social debts (-€37,493)
- Tangible fixed assets +€4,775
up €4,775 (+298%), from €1,604 to €6,379
of which Other tangible fixed assets: +€4,616
- Tax, wage and social debts -€37,493
down €37,493 (-75.3%), from €49,805 to €12,312
- Reserves +€29,860
up €29,860 (+10.0%), from €299,112 to €328,972
- Trade debts +€6,756
up €6,756 (+916%), from €737 to €7,494
- Gross operating margin -€91,177
down €91,177 (-69.3%), from €131,591 to €40,414
- Taxes -€25,973
down €25,973 (-66.4%), from €39,113 to €13,140
- Financial income +€4,710
up €4,710 (+139%), from €3,395 to €8,105
- Depreciation +€3,599
up €3,599 (+289%), from €1,247 to €4,846
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 | €356,490 | €355,524 | -€966 | -0.3% |
| Fixed assets | 21/28 | €1,604 | €6,379 | +€4,775 | +298% |
| Tangible fixed assets | 22/27 | €1,604 | €6,379 | +€4,775 | +298% |
| Plant, machinery and equipment | 23 | €1,604 | €1,712 | +€108 | +6.7% |
| Furniture and vehicles | 24 | - | €51 | +€51 | |
| Other tangible fixed assets | 26 | - | €4,616 | +€4,616 | |
| Current assets | 29/58 | €354,886 | €349,145 | -€5,741 | -1.6% |
| Amounts receivable within one year | 40/41 | €40,621 | €1,998 | -€38,623 | -95.1% |
| Trade receivables | 40 | €40,621 | - | -€40,621 | |
| Other amounts receivable | 41 | - | €1,998 | +€1,998 | |
| Current investments | 50/53 | €260,000 | €301,000 | +€41,000 | +15.8% |
| Cash at bank and in hand | 54/58 | €54,265 | €46,148 | -€8,117 | -15.0% |
| Total equity and liabilities | 10/49 | €356,490 | €355,524 | -€966 | -0.3% |
| Equity | 10/15 | €304,112 | €333,972 | +€29,860 | +9.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €299,112 | €328,972 | +€29,860 | +10.0% |
| Distributable reserves | 133 | €299,112 | €328,972 | +€29,860 | +10.0% |
| Amounts payable | 17/49 | €52,378 | €21,552 | -€30,826 | -58.9% |
| Amounts payable within one year | 42/48 | €52,378 | €21,552 | -€30,826 | -58.9% |
| Trade debts | 44 | €737 | €7,494 | +€6,756 | +916% |
| Suppliers | 440/4 | €737 | €7,494 | +€6,756 | +916% |
| Taxes, remuneration and social security | 45 | €49,805 | €12,312 | -€37,493 | -75.3% |
| Taxes | 450/3 | €49,805 | €12,312 | -€37,493 | -75.3% |
| Other amounts payable | 47/48 | €1,836 | €1,747 | -€89 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €4,846 | +€3,599 | +289% |
| Other operating charges | 640/8 | €502 | €462 | -€41 | -8.1% |
| Gross operating margin | 9900 | €131,591 | €40,414 | -€91,177 | -69.3% |
| Operating profit (loss) | 9901 | €129,842 | €35,107 | -€94,735 | -73.0% |
| Financial income | 75/76B | €3,395 | €8,105 | +€4,710 | +139% |
| Recurring financial income | 75 | €3,395 | €8,105 | +€4,710 | +139% |
| Financial charges | 65/66B | €209 | €212 | +€3 | +1.4% |
| Recurring financial charges | 65 | €209 | €212 | +€3 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €133,028 | €43,000 | -€90,028 | -67.7% |
| Income taxes | 67/77 | €39,113 | €13,140 | -€25,973 | -66.4% |
| Profit (loss) for the period | 9904 | €93,916 | €29,860 | -€64,056 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,916 | €29,860 | -€64,056 | -68.2% |
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 29 October 2026 via checked.be.