KRISAM: 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.
KRISAM
Largest movements
- Tangible fixed assets -€77,886
down €77,886 (-5.3%), from €1.5m to €1.4m
of which Plant, machinery and equipment: -€46,286
- Receivables within one year +€52,218
up €52,218 (+97.3%), from €53,669 to €105,887
- Accrued charges and deferred income +€28,182
up €28,182 (+24.8%), from €113,453 to €141,635
- Profit (loss) carried forward -€27,973
down €27,973 (-8.7%), from -€321,338 to -€349,311
- Gross operating margin +€19,056
up €19,056 (+30.0%), from €63,506 to €82,562
- Depreciation -€18,439
down €18,439 (-19.1%), from €96,325 to €77,886
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 | €1,682,676 | €1,666,278 | -€16,398 | -1.0% |
| Fixed assets | 21/28 | €1,622,198 | €1,544,312 | -€77,886 | -4.8% |
| Tangible fixed assets | 22/27 | €1,472,198 | €1,394,312 | -€77,886 | -5.3% |
| Land and buildings | 22 | €1,202,603 | €1,171,003 | -€31,600 | -2.6% |
| Plant, machinery and equipment | 23 | €269,595 | €223,309 | -€46,286 | -17.2% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €60,479 | €121,967 | +€61,488 | +101.7% |
| Amounts receivable within one year | 40/41 | €53,669 | €105,887 | +€52,218 | +97.3% |
| Other amounts receivable | 41 | €53,669 | €105,887 | +€52,218 | +97.3% |
| Cash at bank and in hand | 54/58 | €6,530 | €7,274 | +€744 | +11.4% |
| Deferred charges and accrued income | 490/1 | €280 | €8,806 | +€8,526 | +3050.2% |
| Total equity and liabilities | 10/49 | €1,682,676 | €1,666,278 | -€16,398 | -1.0% |
| Equity | 10/15 | -€308,938 | -€336,911 | -€27,973 | -9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321,338 | -€349,311 | -€27,973 | -8.7% |
| Amounts payable | 17/49 | €1,991,614 | €2,003,189 | +€11,575 | +0.6% |
| Amounts payable within one year | 42/48 | €1,878,161 | €1,861,554 | -€16,607 | -0.9% |
| Trade debts | 44 | €477 | - | -€477 | |
| Suppliers | 440/4 | €477 | - | -€477 | |
| Other amounts payable | 47/48 | €1,877,684 | €1,861,554 | -€16,130 | -0.9% |
| Accrued charges and deferred income | 492/3 | €113,453 | €141,635 | +€28,182 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,325 | €77,886 | -€18,439 | -19.1% |
| Other operating charges | 640/8 | €4,253 | €4,386 | +€132 | +3.1% |
| Gross operating margin | 9900 | €63,506 | €82,562 | +€19,056 | +30.0% |
| Operating profit (loss) | 9901 | -€37,073 | €290 | +€37,363 | |
| Financial charges | 65/66B | €28,393 | €28,263 | -€129 | -0.5% |
| Recurring financial charges | 65 | €28,393 | €28,263 | -€129 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€65,465 | -€27,973 | +€37,492 | +57.3% |
| Profit (loss) for the period | 9904 | -€65,465 | -€27,973 | +€37,492 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,465 | -€27,973 | +€37,492 | +57.3% |
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 12 October 2026 via checked.be.