KRISDEVS: 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.
KRISDEVS
Largest movements
- Receivables within one year -€24,005
down €24,005 (-15.0%), from €159,538 to €135,533
of which Trade receivables: -€21,864
- Tangible fixed assets -€2,008
down €2,008 (-64.3%), from €3,123 to €1,115
- Trade debts -€14,446
down €14,446 (-85.7%), from €16,848 to €2,402
- Tax, wage and social debts -€11,817
down €11,817 (-63.8%), from €18,508 to €6,691
- Gross operating margin -€8,025
down €8,025, from €3,534 to -€4,491
- Financial income +€1,988
up €1,988 (+33.1%), from €6,001 to €7,989
- Taxes -€1,173
down €1,173 (-81.9%), from €1,432 to €259
- Financial charges +€139
up €139 (+12.2%), from €1,145 to €1,284
- Depreciation +€96
up €96 (+5.0%), from €1,912 to €2,008
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 | €162,941 | €136,648 | -€26,293 | -16.1% |
| Fixed assets | 21/28 | €3,123 | €1,115 | -€2,008 | -64.3% |
| Tangible fixed assets | 22/27 | €3,123 | €1,115 | -€2,008 | -64.3% |
| Furniture and vehicles | 24 | €3,123 | €1,115 | -€2,008 | -64.3% |
| Current assets | 29/58 | €159,819 | €135,533 | -€24,286 | -15.2% |
| Amounts receivable within one year | 40/41 | €159,538 | €135,533 | -€24,005 | -15.0% |
| Trade receivables | 40 | €21,864 | - | -€21,864 | |
| Other amounts receivable | 41 | €137,674 | €135,533 | -€2,141 | -1.6% |
| Cash at bank and in hand | 54/58 | €280 | - | -€280 | |
| Total equity and liabilities | 10/49 | €162,941 | €136,648 | -€26,293 | -16.1% |
| Equity | 10/15 | €127,586 | €127,533 | -€53 | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €115,000 | €115,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,586 | €9,533 | -€53 | -0.6% |
| Amounts payable | 17/49 | €35,356 | €9,115 | -€26,241 | -74.2% |
| Amounts payable within one year | 42/48 | €35,356 | €9,115 | -€26,241 | -74.2% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €16,848 | €2,402 | -€14,446 | -85.7% |
| Suppliers | 440/4 | €16,848 | €2,402 | -€14,446 | -85.7% |
| Taxes, remuneration and social security | 45 | €18,508 | €6,691 | -€11,817 | -63.8% |
| Taxes | 450/3 | €18,508 | €6,691 | -€11,817 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €2,008 | +€96 | +5.0% |
| Gross operating margin | 9900 | €3,534 | -€4,491 | -€8,025 | |
| Operating profit (loss) | 9901 | €1,622 | -€6,499 | -€8,121 | |
| Financial income | 75/76B | €6,001 | €7,989 | +€1,988 | +33.1% |
| Recurring financial income | 75 | €6,001 | €7,989 | +€1,988 | +33.1% |
| Financial charges | 65/66B | €1,145 | €1,284 | +€139 | +12.2% |
| Recurring financial charges | 65 | €1,145 | €1,284 | +€139 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €6,478 | €206 | -€6,272 | -96.8% |
| Income taxes | 67/77 | €1,432 | €259 | -€1,173 | -81.9% |
| Profit (loss) for the period | 9904 | €5,047 | -€53 | -€5,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,047 | -€53 | -€5,099 |
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 9 October 2026 via checked.be.