KRISCON: 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.
KRISCON
Largest movements
- Tangible fixed assets -€14,737
down €14,737 (-23.3%), from €63,362 to €48,625
of which Furniture and vehicles: -€12,623
- Cash +€4,292
up €4,292 (+55.7%), from €7,706 to €11,998
mainly Depreciation (+€10,617) and Net result for the year (+€8,039)
- Receivables within one year +€1,074
up €1,074 (+9.0%), from €11,982 to €13,056
of which Trade receivables: +€1,610
- Profit (loss) carried forward +€8,039
up €8,039 (+18.2%), from €44,226 to €52,265
- Debts after one year -€7,837
down €7,837 (-58.9%), from €13,306 to €5,469
- Other debts -€7,203
down €7,203 (-73.9%), from €9,744 to €2,541
- Tax, wage and social debts -€3,266
down €3,266 (-54.4%), from €6,007 to €2,741
of which Remuneration and social security: -€1,652
- Depreciation -€4,651
down €4,651 (-30.5%), from €15,268 to €10,617
- Gross operating margin -€1,373
down €1,373 (-5.4%), from €25,525 to €24,152
- Taxes +€782
up €782 (+48.0%), from €1,631 to €2,414
- Financial charges -€733
down €733 (-22.4%), from €3,273 to €2,540
- Other operating charges +€328
up €328 (+63.6%), from €517 to €845
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 | €86,224 | €76,590 | -€9,633 | -11.2% |
| Fixed assets | 21/28 | €63,610 | €48,873 | -€14,737 | -23.2% |
| Tangible fixed assets | 22/27 | €63,362 | €48,625 | -€14,737 | -23.3% |
| Land and buildings | 22 | €41,912 | €39,662 | -€2,250 | -5.4% |
| Plant, machinery and equipment | 23 | €2,921 | €3,057 | +€136 | +4.6% |
| Furniture and vehicles | 24 | €18,529 | €5,906 | -€12,623 | -68.1% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €22,614 | €27,718 | +€5,104 | +22.6% |
| Amounts receivable within one year | 40/41 | €11,982 | €13,056 | +€1,074 | +9.0% |
| Trade receivables | 40 | €10,000 | €11,610 | +€1,610 | +16.1% |
| Other amounts receivable | 41 | €1,982 | €1,446 | -€536 | -27.1% |
| Cash at bank and in hand | 54/58 | €7,706 | €11,998 | +€4,292 | +55.7% |
| Deferred charges and accrued income | 490/1 | €2,926 | €2,664 | -€262 | -8.9% |
| Total equity and liabilities | 10/49 | €86,224 | €76,590 | -€9,633 | -11.2% |
| Equity | 10/15 | €49,226 | €57,265 | +€8,039 | +16.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,226 | €52,265 | +€8,039 | +18.2% |
| Amounts payable | 17/49 | €36,998 | €19,325 | -€17,673 | -47.8% |
| Amounts payable after more than one year | 17 | €13,306 | €5,469 | -€7,837 | -58.9% |
| Financial debts | 170/4 | €13,306 | €5,469 | -€7,837 | -58.9% |
| Amounts payable within one year | 42/48 | €23,692 | €13,857 | -€9,835 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €7,837 | +€418 | +5.6% |
| Trade debts | 44 | €523 | €739 | +€216 | +41.4% |
| Suppliers | 440/4 | €523 | €739 | +€216 | +41.4% |
| Taxes, remuneration and social security | 45 | €6,007 | €2,741 | -€3,266 | -54.4% |
| Taxes | 450/3 | €4,355 | €2,741 | -€1,614 | -37.1% |
| Remuneration and social security | 454/9 | €1,652 | - | -€1,652 | |
| Other amounts payable | 47/48 | €9,744 | €2,541 | -€7,203 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,268 | €10,617 | -€4,651 | -30.5% |
| Other operating charges | 640/8 | €517 | €845 | +€328 | +63.6% |
| Gross operating margin | 9900 | €25,525 | €24,152 | -€1,373 | -5.4% |
| Operating profit (loss) | 9901 | €9,740 | €12,689 | +€2,949 | +30.3% |
| Financial income | 75/76B | €187 | €304 | +€117 | +62.6% |
| Recurring financial income | 75 | €187 | €304 | +€117 | +62.6% |
| Financial charges | 65/66B | €3,273 | €2,540 | -€733 | -22.4% |
| Recurring financial charges | 65 | €3,273 | €2,540 | -€733 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €6,654 | €10,453 | +€3,799 | +57.1% |
| Income taxes | 67/77 | €1,631 | €2,414 | +€782 | +48.0% |
| Profit (loss) for the period | 9904 | €5,023 | €8,039 | +€3,017 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,023 | €8,039 | +€3,017 | +60.1% |
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 10 October 2026 via checked.be.