KRISCAR: what changed
Two fiscal 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.
KRISCAR
Largest movements
- Receivables within one year -€36,025
down €36,025 (-30.4%), from €118,445 to €82,420
of which Trade receivables: -€31,606
- Cash +€13,734
up €13,734 (+204.0%), from €6,733 to €20,467
mainly Receivables within one year (+€36,025) and Net result for the year (+€8,814)
- Tangible fixed assets -€4,534
down €4,534 (-35.2%), from €12,868 to €8,334
of which Other tangible fixed assets: -€3,859
- Trade debts -€35,522
down €35,522 (-74.7%), from €47,530 to €12,009
- Reserves +€8,814
up €8,814 (+21.3%), from €41,311 to €50,124
- Staff costs -€20,028
no longer reported in 2025 (was €20,028)
- Gross operating margin -€5,595
down €5,595 (-23.6%), from €23,670 to €18,075
- Taxes +€5,198
new in 2025: €5,198
- Financial income -€617
down €617 (-29.2%), from €2,114 to €1,497
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 | €144,087 | €117,587 | -€26,500 | -18.4% |
| Fixed assets | 21/28 | €12,868 | €8,334 | -€4,534 | -35.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,868 | €8,334 | -€4,534 | -35.2% |
| Plant, machinery and equipment | 23 | €2,025 | €1,350 | -€675 | -33.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €10,843 | €6,984 | -€3,859 | -35.6% |
| Current assets | 29/58 | €131,219 | €109,253 | -€21,966 | -16.7% |
| Stocks and contracts in progress | 3 | €1,919 | €2,719 | +€800 | +41.7% |
| Stocks | 30/36 | €1,919 | €2,719 | +€800 | +41.7% |
| Amounts receivable within one year | 40/41 | €118,445 | €82,420 | -€36,025 | -30.4% |
| Trade receivables | 40 | €114,027 | €82,420 | -€31,606 | -27.7% |
| Other amounts receivable | 41 | €4,419 | - | -€4,419 | |
| Cash at bank and in hand | 54/58 | €6,733 | €20,467 | +€13,734 | +204.0% |
| Deferred charges and accrued income | 490/1 | €4,121 | €3,647 | -€474 | -11.5% |
| Total equity and liabilities | 10/49 | €144,087 | €117,587 | -€26,500 | -18.4% |
| Equity | 10/15 | €59,911 | €68,724 | +€8,814 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,311 | €50,124 | +€8,814 | +21.3% |
| Distributable reserves | 133 | €41,311 | €50,124 | +€8,814 | +21.3% |
| Amounts payable | 17/49 | €84,176 | €48,863 | -€35,314 | -42.0% |
| Amounts payable within one year | 42/48 | €84,176 | €48,863 | -€35,314 | -42.0% |
| Trade debts | 44 | €47,530 | €12,009 | -€35,522 | -74.7% |
| Suppliers | 440/4 | €47,530 | €12,009 | -€35,522 | -74.7% |
| Taxes, remuneration and social security | 45 | €332 | €1,064 | +€733 | +221.0% |
| Taxes | 450/3 | €332 | €1,064 | +€733 | +221.0% |
| Other amounts payable | 47/48 | €36,314 | €35,790 | -€524 | -1.4% |
| Remuneration, social security and pensions | 62 | €20,028 | - | -€20,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,534 | €4,534 | = | 0.0% |
| Other operating charges | 640/8 | €702 | €799 | +€96 | +13.7% |
| Gross operating margin | 9900 | €23,670 | €18,075 | -€5,595 | -23.6% |
| Operating profit (loss) | 9901 | -€1,594 | €12,742 | +€14,337 | |
| Financial income | 75/76B | €2,114 | €1,497 | -€617 | -29.2% |
| Recurring financial income | 75 | €2,114 | €1,497 | -€617 | -29.2% |
| Financial charges | 65/66B | €208 | €227 | +€19 | +9.2% |
| Recurring financial charges | 65 | €208 | €227 | +€19 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €311 | €14,012 | +€13,700 | +4403.5% |
| Income taxes | 67/77 | - | €5,198 | +€5,198 | |
| Profit (loss) for the period | 9904 | €311 | €8,814 | +€8,503 | +2732.8% |
| Profit (loss) for the period to be appropriated | 9905 | €311 | €8,814 | +€8,503 | +2732.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.