KRISKARILLY: 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.
KRISKARILLY
Largest movements
- Current investments -€400,000
down €400,000 (-61.5%), from €650,000 to €250,000
- Tangible fixed assets +€391,046
up €391,046 (+917%), from €42,666 to €433,713
of which Land and buildings: +€391,046
- Receivables within one year -€125,145
no longer reported in 2025 (was €125,145)
- Stocks and contracts +€115,995
new in 2025: €115,995
- Cash -€32,918
down €32,918 (-53.2%), from €61,834 to €28,916
mainly Investment in fixed assets (net) (-€402,428) and Net result for the year (-€122,893)
- Profit (loss) carried forward -€116,059
down €116,059 (-1,405%), from -€8,259 to -€124,318
- Other debts +€74,149
new in 2025: €74,149
- Gross operating margin -€808,238
down €808,238, from €695,781 to -€112,457
- Purchases and services -€23,222
no longer reported in 2025 (was €23,222)
- Depreciation +€11,381
new in 2025: €11,381
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 | €879,813 | €828,791 | -€51,022 | -5.8% |
| Fixed assets | 21/28 | €42,834 | €433,880 | +€391,046 | +913% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €42,666 | €433,713 | +€391,046 | +917% |
| Land and buildings | 22 | €42,666 | €433,713 | +€391,046 | +917% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €836,979 | €394,911 | -€442,068 | -52.8% |
| Stocks and contracts in progress | 3 | - | €115,995 | +€115,995 | |
| Stocks | 30/36 | - | €115,995 | +€115,995 | |
| Amounts receivable within one year | 40/41 | €125,145 | - | -€125,145 | |
| Other amounts receivable | 41 | €125,145 | - | -€125,145 | |
| Current investments | 50/53 | €650,000 | €250,000 | -€400,000 | -61.5% |
| Cash at bank and in hand | 54/58 | €61,834 | €28,916 | -€32,918 | -53.2% |
| Total equity and liabilities | 10/49 | €879,813 | €828,791 | -€51,022 | -5.8% |
| Equity | 10/15 | €706,845 | €583,953 | -€122,893 | -17.4% |
| Contributions | 10/11 | €45,987 | €45,987 | = | 0.0% |
| Reserves | 13 | €669,118 | €662,284 | -€6,834 | -1.0% |
| Tax-exempt reserves | 132 | €518,902 | €512,068 | -€6,834 | -1.3% |
| Distributable reserves | 133 | €150,216 | €150,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,259 | -€124,318 | -€116,059 | -1,405% |
| Provisions and deferred taxes | 16 | €172,967 | €170,689 | -€2,278 | -1.3% |
| Deferred taxes | 168 | €172,967 | €170,689 | -€2,278 | -1.3% |
| Amounts payable | 17/49 | - | €74,149 | +€74,149 | |
| Amounts payable within one year | 42/48 | - | €74,149 | +€74,149 | |
| Other amounts payable | 47/48 | - | €74,149 | +€74,149 | |
| Non-recurring operating income | 76A | €691,870 | - | -€691,870 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,222 | - | -€23,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,381 | +€11,381 | |
| Other operating charges | 640/8 | €3,308 | €7,781 | +€4,473 | +135% |
| Gross operating margin | 9900 | €695,781 | -€112,457 | -€808,238 | |
| Operating profit (loss) | 9901 | €692,473 | -€131,619 | -€824,092 | |
| Financial income | 75/76B | - | €6,478 | +€6,478 | |
| Recurring financial income | 75 | - | €6,478 | +€6,478 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €692,445 | -€125,171 | -€817,615 | |
| Transfer from deferred taxes | 780 | - | €2,278 | +€2,278 | |
| Transfer to deferred taxes | 680 | €172,967 | - | -€172,967 | |
| Profit (loss) for the period | 9904 | €519,477 | -€122,893 | -€642,370 | |
| Transfer from tax-exempt reserves | 789 | - | €6,834 | +€6,834 | |
| Transfer to tax-exempt reserves | 689 | €518,902 | - | -€518,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €575 | -€116,059 | -€116,634 |
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 30 October 2026 via checked.be.