KrisGM: 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.
KrisGM
Largest movements
- Current investments +€170,000
new in 2025: €170,000
- Receivables within one year -€32,294
down €32,294 (-91.1%), from €35,442 to €3,148
of which Other amounts receivable: -€33,332
- Cash -€10,029
down €10,029 (-23.7%), from €42,334 to €32,305
mainly Current investments (-€170,000) and Debts after one year (-€63,841)
- Profit (loss) carried forward +€154,092
up €154,092 (+90.2%), from €170,779 to €324,871
- Debts after one year -€63,841
down €63,841 (-14.7%), from €433,674 to €369,833
- Other debts +€33,000
new in 2025: €33,000
- Other operating charges -€18,381
down €18,381 (-97.5%), from €18,847 to €466
- Financial income -€14,890
down €14,890 (-9.0%), from €165,000 to €150,110
- Gross operating margin +€3,490
up €3,490 (+18.7%), from €18,697 to €22,187
- Financial charges -€518
down €518 (-3.1%), from €16,491 to €15,973
- Depreciation +€240
up €240 (+19.2%), from €1,254 to €1,495
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 | €684,526 | €810,776 | +€126,250 | +18.4% |
| Fixed assets | 21/28 | €604,796 | €603,302 | -€1,495 | -0.2% |
| Tangible fixed assets | 22/27 | €136,796 | €135,302 | -€1,495 | -1.1% |
| Land and buildings | 22 | €133,000 | €133,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €252 | €0 | -€252 | -100.0% |
| Furniture and vehicles | 24 | €3,544 | €2,302 | -€1,243 | -35.1% |
| Financial fixed assets | 28 | €468,000 | €468,000 | = | 0.0% |
| Current assets | 29/58 | €79,730 | €207,475 | +€127,745 | +160.2% |
| Amounts receivable within one year | 40/41 | €35,442 | €3,148 | -€32,294 | -91.1% |
| Trade receivables | 40 | €303 | €1,340 | +€1,038 | +343.0% |
| Other amounts receivable | 41 | €35,140 | €1,808 | -€33,332 | -94.9% |
| Current investments | 50/53 | - | €170,000 | +€170,000 | |
| Cash at bank and in hand | 54/58 | €42,334 | €32,305 | -€10,029 | -23.7% |
| Deferred charges and accrued income | 490/1 | €1,953 | €2,022 | +€68 | +3.5% |
| Total equity and liabilities | 10/49 | €684,526 | €810,776 | +€126,250 | +18.4% |
| Equity | 10/15 | €175,779 | €329,871 | +€154,092 | +87.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,779 | €324,871 | +€154,092 | +90.2% |
| Amounts payable | 17/49 | €508,747 | €480,905 | -€27,841 | -5.5% |
| Amounts payable after more than one year | 17 | €433,674 | €369,833 | -€63,841 | -14.7% |
| Financial debts | 170/4 | €433,674 | €369,833 | -€63,841 | -14.7% |
| Amounts payable within one year | 42/48 | €74,351 | €110,856 | +€36,505 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €61,736 | €63,841 | +€2,106 | +3.4% |
| Trade debts | 44 | €4,727 | €8,143 | +€3,416 | +72.3% |
| Suppliers | 440/4 | €4,727 | €8,143 | +€3,416 | +72.3% |
| Taxes, remuneration and social security | 45 | €7,888 | €5,872 | -€2,016 | -25.6% |
| Taxes | 450/3 | €5,588 | €5,872 | +€284 | +5.1% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100.0% |
| Other amounts payable | 47/48 | - | €33,000 | +€33,000 | |
| Accrued charges and deferred income | 492/3 | €722 | €217 | -€505 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €1,495 | +€240 | +19.2% |
| Other operating charges | 640/8 | €18,847 | €466 | -€18,381 | -97.5% |
| Gross operating margin | 9900 | €18,697 | €22,187 | +€3,490 | +18.7% |
| Operating profit (loss) | 9901 | -€1,405 | €20,226 | +€21,631 | |
| Financial income | 75/76B | €165,000 | €150,110 | -€14,890 | -9.0% |
| Recurring financial income | 75 | €165,000 | €150,110 | -€14,890 | -9.0% |
| Financial charges | 65/66B | €16,491 | €15,973 | -€518 | -3.1% |
| Recurring financial charges | 65 | €16,491 | €15,973 | -€518 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €147,104 | €154,364 | +€7,260 | +4.9% |
| Income taxes | 67/77 | €290 | €272 | -€18 | -6.3% |
| Profit (loss) for the period | 9904 | €146,813 | €154,092 | +€7,278 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €146,813 | €154,092 | +€7,278 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.