Krisbo: 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.
Krisbo
Largest movements
- Cash -€17,099
down €17,099 (-90.0%), from €19,009 to €1,910
mainly Investment in fixed assets (net) (-€12,000) and Receivables within one year (-€10,726)
- Receivables within one year +€10,726
up €10,726 (+14.3%), from €75,018 to €85,744
of which Other amounts receivable: +€17,299
- Tangible fixed assets +€9,616
new in 2026: €9,616
- Profit (loss) carried forward +€4,391
up €4,391 (+5.8%), from €76,152 to €80,543
- Trade debts -€1,147
down €1,147 (-43.9%), from €2,615 to €1,467
- Gross operating margin +€39,726
up €39,726, from -€34,994 to €4,732
- Depreciation +€1,838
up €1,838 (+337%), from €545 to €2,384
- Financial income -€1,593
down €1,593 (-29.3%), from €5,430 to €3,837
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,027 | €97,270 | +€3,244 | +3.4% |
| Fixed assets | 21/28 | - | €9,616 | +€9,616 | |
| Tangible fixed assets | 22/27 | - | €9,616 | +€9,616 | |
| Furniture and vehicles | 24 | - | €9,616 | +€9,616 | |
| Current assets | 29/58 | €94,027 | €87,654 | -€6,373 | -6.8% |
| Amounts receivable within one year | 40/41 | €75,018 | €85,744 | +€10,726 | +14.3% |
| Trade receivables | 40 | €10,859 | €4,286 | -€6,573 | -60.5% |
| Other amounts receivable | 41 | €64,159 | €81,458 | +€17,299 | +27.0% |
| Cash at bank and in hand | 54/58 | €19,009 | €1,910 | -€17,099 | -90.0% |
| Total equity and liabilities | 10/49 | €94,027 | €97,270 | +€3,244 | +3.4% |
| Equity | 10/15 | €90,412 | €94,803 | +€4,391 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,152 | €80,543 | +€4,391 | +5.8% |
| Amounts payable | 17/49 | €3,615 | €2,467 | -€1,147 | -31.7% |
| Amounts payable within one year | 42/48 | €3,615 | €2,467 | -€1,147 | -31.7% |
| Trade debts | 44 | €2,615 | €1,467 | -€1,147 | -43.9% |
| Suppliers | 440/4 | €2,615 | €1,467 | -€1,147 | -43.9% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €2,384 | +€1,838 | +337% |
| Other operating charges | 640/8 | €1,114 | €1,074 | -€41 | -3.6% |
| Gross operating margin | 9900 | -€34,994 | €4,732 | +€39,726 | |
| Operating profit (loss) | 9901 | -€36,654 | €1,275 | +€37,929 | |
| Financial income | 75/76B | €5,430 | €3,837 | -€1,593 | -29.3% |
| Recurring financial income | 75 | €5,430 | €3,837 | -€1,593 | -29.3% |
| Financial charges | 65/66B | €843 | €706 | -€137 | -16.3% |
| Recurring financial charges | 65 | €843 | €706 | -€137 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,067 | €4,406 | +€36,473 | |
| Income taxes | 67/77 | - | €15 | +€15 | |
| Profit (loss) for the period | 9904 | -€32,067 | €4,391 | +€36,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,067 | €4,391 | +€36,458 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.