KRISALIS: 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.
KRISALIS
Largest movements
- Cash -€728,378
down €728,378 (-75.3%), from €966,695 to €238,317
mainly Contributions, distributions and other (-€416,699) and Current investments (-€300,000)
- Current investments +€300,000
new in 2024: €300,000
- Receivables within one year -€39,142
down €39,142 (-16.6%), from €235,151 to €196,008
of which Other amounts receivable: -€43,124
- Profit (loss) carried forward -€256,214
down €256,214 (-63.5%), from €403,313 to €147,099
- Other debts -€200,475
down €200,475 (-32.3%), from €620,950 to €420,475
- Trade debts -€36,566
down €36,566 (-49.4%), from €74,051 to €37,484
- Tax, wage and social debts +€18,604
up €18,604 (+40.0%), from €46,537 to €65,141
of which Taxes: +€13,270
- Gross operating margin -€230,103
down €230,103 (-23.3%), from €988,491 to €758,388
- Taxes -€70,838
down €70,838 (-54.8%), from €129,164 to €58,325
- Staff costs +€52,936
up €52,936 (+10.9%), from €485,621 to €538,556
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.
Cash bridge derived
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 | €1,212,499 | €737,936 | -€474,563 | -39.1% |
| Fixed assets | 21/28 | €3,707 | €2,999 | -€708 | -19.1% |
| Intangible fixed assets | 21 | €708 | €0 | -€708 | -100.0% |
| Financial fixed assets | 28 | €2,999 | €2,999 | = | 0.0% |
| Current assets | 29/58 | €1,208,792 | €734,937 | -€473,855 | -39.2% |
| Amounts receivable within one year | 40/41 | €235,151 | €196,008 | -€39,142 | -16.6% |
| Trade receivables | 40 | €95,407 | €99,389 | +€3,982 | +4.2% |
| Other amounts receivable | 41 | €139,744 | €96,619 | -€43,124 | -30.9% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €966,695 | €238,317 | -€728,378 | -75.3% |
| Deferred charges and accrued income | 490/1 | €6,946 | €612 | -€6,334 | -91.2% |
| Total equity and liabilities | 10/49 | €1,212,499 | €737,936 | -€474,563 | -39.1% |
| Equity | 10/15 | €470,963 | €214,749 | -€256,214 | -54.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €403,313 | €147,099 | -€256,214 | -63.5% |
| Amounts payable | 17/49 | €741,537 | €523,187 | -€218,349 | -29.4% |
| Amounts payable within one year | 42/48 | €741,537 | €523,100 | -€218,437 | -29.5% |
| Trade debts | 44 | €74,051 | €37,484 | -€36,566 | -49.4% |
| Suppliers | 440/4 | €74,051 | €37,484 | -€36,566 | -49.4% |
| Taxes, remuneration and social security | 45 | €46,537 | €65,141 | +€18,604 | +40.0% |
| Taxes | 450/3 | €5,384 | €18,654 | +€13,270 | +246.5% |
| Remuneration and social security | 454/9 | €41,153 | €46,487 | +€5,334 | +13.0% |
| Other amounts payable | 47/48 | €620,950 | €420,475 | -€200,475 | -32.3% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Remuneration, social security and pensions | 62 | €485,621 | €538,556 | +€52,936 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €708 | -€92 | -11.5% |
| Other operating charges | 640/8 | €1,461 | €1,216 | -€245 | -16.8% |
| Gross operating margin | 9900 | €988,491 | €758,388 | -€230,103 | -23.3% |
| Operating profit (loss) | 9901 | €500,609 | €217,908 | -€282,702 | -56.5% |
| Financial income | 75/76B | €0 | €2,030 | +€2,030 | |
| Recurring financial income | 75 | €0 | €2,030 | +€2,030 | |
| Financial charges | 65/66B | €1,482 | €1,127 | -€355 | -24.0% |
| Recurring financial charges | 65 | €1,482 | €1,127 | -€355 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €499,127 | €218,811 | -€280,317 | -56.2% |
| Income taxes | 67/77 | €129,164 | €58,325 | -€70,838 | -54.8% |
| Profit (loss) for the period | 9904 | €369,963 | €160,485 | -€209,478 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €369,963 | €160,485 | -€209,478 | -56.6% |
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 12 October 2026 via checked.be.