KRISJANA: 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.
KRISJANA
Largest movements
- Tangible fixed assets -€37,752
down €37,752 (-22.0%), from €171,779 to €134,027
of which Furniture and vehicles: -€33,505
- Receivables within one year -€12,397
down €12,397 (-57.8%), from €21,464 to €9,067
of which Trade receivables: -€18,301
- Deferred charges and accrued income +€8,691
up €8,691 (+264%), from €3,294 to €11,984
- Cash -€2,762
down €2,762 (-6.0%), from €46,082 to €43,320
mainly Other debts (-€31,600) and Deferred charges and accrued income (-€8,691)
- Other debts -€31,600
down €31,600 (-29.9%), from €105,779 to €74,179
- Debts after one year -€5,922
down €5,922 (-83.3%), from €7,113 to €1,190
of which Financial debts: -€5,922
- Tax, wage and social debts -€3,992
no longer reported in 2025 (was €3,992)
- Profit (loss) carried forward -€2,884
new in 2025: -€2,884
- Gross operating margin -€13,622
down €13,622 (-22.9%), from €59,429 to €45,807
- Taxes -€7,114
down €7,114 (-96.8%), from €7,348 to €234
- Depreciation +€4,186
up €4,186 (+10.6%), from €39,526 to €43,712
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
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 | €242,619 | €198,398 | -€44,221 | -18.2% |
| Fixed assets | 21/28 | €171,779 | €134,027 | -€37,752 | -22.0% |
| Tangible fixed assets | 22/27 | €171,779 | €134,027 | -€37,752 | -22.0% |
| Land and buildings | 22 | €38,595 | €36,083 | -€2,512 | -6.5% |
| Plant, machinery and equipment | 23 | €6,335 | €4,600 | -€1,735 | -27.4% |
| Furniture and vehicles | 24 | €126,849 | €93,344 | -€33,505 | -26.4% |
| Current assets | 29/58 | €70,840 | €64,371 | -€6,469 | -9.1% |
| Amounts receivable within one year | 40/41 | €21,464 | €9,067 | -€12,397 | -57.8% |
| Trade receivables | 40 | €18,301 | - | -€18,301 | |
| Other amounts receivable | 41 | €3,163 | €9,067 | +€5,904 | +187% |
| Cash at bank and in hand | 54/58 | €46,082 | €43,320 | -€2,762 | -6.0% |
| Deferred charges and accrued income | 490/1 | €3,294 | €11,984 | +€8,691 | +264% |
| Total equity and liabilities | 10/49 | €242,619 | €198,398 | -€44,221 | -18.2% |
| Equity | 10/15 | €116,002 | €113,118 | -€2,884 | -2.5% |
| Contributions | 10/11 | €27 | €27 | = | 0.0% |
| Reserves | 13 | €115,976 | €115,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €109,776 | €109,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,884 | -€2,884 | |
| Amounts payable | 17/49 | €126,616 | €85,280 | -€41,337 | -32.6% |
| Amounts payable after more than one year | 17 | €7,113 | €1,190 | -€5,922 | -83.3% |
| Financial debts | 170/4 | €5,922 | - | -€5,922 | |
| Other amounts payable | 178/9 | €1,190 | €1,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,504 | €84,090 | -€35,414 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €6,988 | €5,922 | -€1,066 | -15.3% |
| Trade debts | 44 | €2,744 | €3,988 | +€1,244 | +45.3% |
| Suppliers | 440/4 | €2,744 | €3,988 | +€1,244 | +45.3% |
| Taxes, remuneration and social security | 45 | €3,992 | - | -€3,992 | |
| Taxes | 450/3 | €3,992 | - | -€3,992 | |
| Other amounts payable | 47/48 | €105,779 | €74,179 | -€31,600 | -29.9% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,526 | €43,712 | +€4,186 | +10.6% |
| Other operating charges | 640/8 | €4,912 | €4,671 | -€241 | -4.9% |
| Gross operating margin | 9900 | €59,429 | €45,807 | -€13,622 | -22.9% |
| Operating profit (loss) | 9901 | €14,991 | -€2,576 | -€17,566 | |
| Financial income | 75/76B | €539 | €461 | -€78 | -14.4% |
| Recurring financial income | 75 | €539 | €461 | -€78 | -14.4% |
| Financial charges | 65/66B | €799 | €536 | -€263 | -33.0% |
| Recurring financial charges | 65 | €799 | €536 | -€263 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €14,730 | -€2,650 | -€17,381 | |
| Income taxes | 67/77 | €7,348 | €234 | -€7,114 | -96.8% |
| Profit (loss) for the period | 9904 | €7,383 | -€2,884 | -€10,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,383 | -€2,884 | -€10,267 |
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 22 October 2026 via checked.be.