KRISBOR: 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.
KRISBOR
Largest movements
- Tangible fixed assets -€23,249
down €23,249 (-25.2%), from €92,210 to €68,961
of which Furniture and vehicles: -€22,641
- Receivables within one year -€21,103
down €21,103 (-68.0%), from €31,038 to €9,934
of which Trade receivables: -€21,529
- Stocks and contracts -€5,891
no longer reported in 2025 (was €5,891)
- Deferred charges and accrued income -€1,447
down €1,447 (-26.1%), from €5,536 to €4,089
- Other debts -€22,243
down €22,243 (-91.0%), from €24,452 to €2,209
- Profit (loss) carried forward -€12,052
down €12,052, from €3,611 to -€8,440
- Current portion of long-term debt -€11,038
down €11,038 (-55.3%), from €19,975 to €8,936
- Debts after one year -€8,936
down €8,936 (-31.6%), from €28,299 to €19,362
- Trade debts +€8,123
up €8,123 (+282%), from €2,881 to €11,004
- Gross operating margin -€21,397
down €21,397 (-52.9%), from €40,423 to €19,027
- Other operating charges -€4,692
down €4,692 (-78.1%), from €6,003 to €1,312
- Depreciation +€4,640
up €4,640 (+21.3%), from €21,787 to €26,427
- Taxes -€3,042
down €3,042 (-80.7%), from €3,771 to €728
- Financial charges -€1,189
down €1,189 (-31.3%), from €3,802 to €2,613
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,868 | €84,178 | -€51,691 | -38.0% |
| Fixed assets | 21/28 | €93,404 | €70,155 | -€23,249 | -24.9% |
| Tangible fixed assets | 22/27 | €92,210 | €68,961 | -€23,249 | -25.2% |
| Plant, machinery and equipment | 23 | €3,958 | €3,350 | -€608 | -15.4% |
| Furniture and vehicles | 24 | €88,251 | €65,611 | -€22,641 | -25.7% |
| Financial fixed assets | 28 | €1,194 | €1,194 | = | 0.0% |
| Current assets | 29/58 | €42,465 | €14,023 | -€28,442 | -67.0% |
| Stocks and contracts in progress | 3 | €5,891 | - | -€5,891 | |
| Stocks | 30/36 | €5,891 | - | -€5,891 | |
| Amounts receivable within one year | 40/41 | €31,038 | €9,934 | -€21,103 | -68.0% |
| Trade receivables | 40 | €27,725 | €6,196 | -€21,529 | -77.7% |
| Other amounts receivable | 41 | €3,313 | €3,739 | +€426 | +12.8% |
| Deferred charges and accrued income | 490/1 | €5,536 | €4,089 | -€1,447 | -26.1% |
| Total equity and liabilities | 10/49 | €135,868 | €84,178 | -€51,691 | -38.0% |
| Equity | 10/15 | €42,971 | €30,920 | -€12,052 | -28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,760 | €20,760 | = | 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% |
| Distributable reserves | 133 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,611 | -€8,440 | -€12,052 | |
| Amounts payable | 17/49 | €92,897 | €53,258 | -€39,639 | -42.7% |
| Amounts payable after more than one year | 17 | €28,299 | €19,362 | -€8,936 | -31.6% |
| Financial debts | 170/4 | €28,299 | €19,362 | -€8,936 | -31.6% |
| Amounts payable within one year | 42/48 | €64,598 | €33,896 | -€30,703 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €19,975 | €8,936 | -€11,038 | -55.3% |
| Financial debts | 43 | €6,702 | €3,587 | -€3,114 | -46.5% |
| Credit institutions | 430/8 | €6,267 | €3,155 | -€3,112 | -49.7% |
| Other loans | 439 | €435 | €432 | -€3 | -0.6% |
| Trade debts | 44 | €2,881 | €11,004 | +€8,123 | +282% |
| Suppliers | 440/4 | €2,881 | €11,004 | +€8,123 | +282% |
| Taxes, remuneration and social security | 45 | €10,590 | €8,159 | -€2,431 | -23.0% |
| Taxes | 450/3 | €5,821 | €2,159 | -€3,662 | -62.9% |
| Remuneration and social security | 454/9 | €4,769 | €6,000 | +€1,231 | +25.8% |
| Other amounts payable | 47/48 | €24,452 | €2,209 | -€22,243 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,787 | €26,427 | +€4,640 | +21.3% |
| Other operating charges | 640/8 | €6,003 | €1,312 | -€4,692 | -78.1% |
| Gross operating margin | 9900 | €40,423 | €19,027 | -€21,397 | -52.9% |
| Operating profit (loss) | 9901 | €12,633 | -€8,712 | -€21,345 | |
| Financial income | 75/76B | €6 | €1 | -€5 | -82.3% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -82.3% |
| Financial charges | 65/66B | €3,802 | €2,613 | -€1,189 | -31.3% |
| Recurring financial charges | 65 | €3,802 | €2,613 | -€1,189 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €8,838 | -€11,324 | -€20,161 | |
| Income taxes | 67/77 | €3,771 | €728 | -€3,042 | -80.7% |
| Profit (loss) for the period | 9904 | €5,067 | -€12,052 | -€17,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,067 | -€12,052 | -€17,119 |
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 17 October 2026 via checked.be.