KrisKras: 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.
KrisKras
Largest movements
- Cash -€271,567
down €271,567 (-57.0%), from €476,769 to €205,201
mainly Net result for the year (-€201,310) and Investment in fixed assets (net) (-€95,419)
- Deferred charges and accrued income +€53,183
up €53,183 (+73.7%), from €72,148 to €125,331
- Tangible fixed assets -€31,861
down €31,861 (-4.4%), from €716,030 to €684,169
of which Land and buildings: -€29,578
- Receivables within one year -€16,048
down €16,048 (-22.3%), from €72,027 to €55,979
of which Trade receivables: -€13,483
- Reserves -€201,310
down €201,310 (-23.6%), from €853,277 to €651,967
- Debts after one year -€30,543
down €30,543 (-27.3%), from €112,023 to €81,480
- Tax, wage and social debts -€16,198
down €16,198 (-13.0%), from €124,787 to €108,589
of which Remuneration and social security: -€13,675
- Gross operating margin -€95,618
down €95,618 (-12.2%), from €783,201 to €687,584
- Depreciation +€29,854
up €29,854 (+35.1%), from €85,059 to €114,913
- Staff costs +€11,370
up €11,370 (+1.5%), from €742,607 to €753,977
- Financial charges +€9,325
up €9,325 (+89.8%), from €10,385 to €19,710
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 | €1,460,017 | €1,206,091 | -€253,926 | -17.4% |
| Fixed assets | 21/28 | €839,073 | €819,579 | -€19,494 | -2.3% |
| Intangible fixed assets | 21 | €96,793 | €109,160 | +€12,367 | +12.8% |
| Tangible fixed assets | 22/27 | €716,030 | €684,169 | -€31,861 | -4.4% |
| Land and buildings | 22 | €707,738 | €678,160 | -€29,578 | -4.2% |
| Plant, machinery and equipment | 23 | €6,427 | €5,144 | -€1,283 | -20.0% |
| Furniture and vehicles | 24 | €1,865 | €865 | -€1,000 | -53.6% |
| Financial fixed assets | 28 | €26,250 | €26,250 | = | 0.0% |
| Current assets | 29/58 | €620,944 | €386,512 | -€234,432 | -37.8% |
| Amounts receivable within one year | 40/41 | €72,027 | €55,979 | -€16,048 | -22.3% |
| Trade receivables | 40 | €15,894 | €2,410 | -€13,483 | -84.8% |
| Other amounts receivable | 41 | €56,134 | €53,569 | -€2,565 | -4.6% |
| Cash at bank and in hand | 54/58 | €476,769 | €205,201 | -€271,567 | -57.0% |
| Deferred charges and accrued income | 490/1 | €72,148 | €125,331 | +€53,183 | +73.7% |
| Total equity and liabilities | 10/49 | €1,460,017 | €1,206,091 | -€253,926 | -17.4% |
| Equity | 10/15 | €980,199 | €778,888 | -€201,310 | -20.5% |
| Contributions | 10/11 | €126,921 | €126,921 | = | 0.0% |
| Capital | 10 | €126,921 | €126,921 | = | 0.0% |
| Reserves | 13 | €853,277 | €651,967 | -€201,310 | -23.6% |
| Amounts payable | 17/49 | €479,818 | €427,203 | -€52,616 | -11.0% |
| Amounts payable after more than one year | 17 | €112,023 | €81,480 | -€30,543 | -27.3% |
| Financial debts | 170/4 | €112,023 | €81,480 | -€30,543 | -27.3% |
| Amounts payable within one year | 42/48 | €367,796 | €345,723 | -€22,073 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €28,837 | €30,543 | +€1,706 | +5.9% |
| Financial debts | 43 | - | €85 | +€85 | |
| Other loans | 439 | - | €85 | +€85 | |
| Trade debts | 44 | €20,726 | €8,331 | -€12,395 | -59.8% |
| Suppliers | 440/4 | €20,726 | €8,331 | -€12,395 | -59.8% |
| Advances received on contracts in progress | 46 | €193,143 | €198,175 | +€5,032 | +2.6% |
| Taxes, remuneration and social security | 45 | €124,787 | €108,589 | -€16,198 | -13.0% |
| Taxes | 450/3 | €23,064 | €20,542 | -€2,523 | -10.9% |
| Remuneration and social security | 454/9 | €101,722 | €88,047 | -€13,675 | -13.4% |
| Remuneration, social security and pensions | 62 | €742,607 | €753,977 | +€11,370 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,059 | €114,913 | +€29,854 | +35.1% |
| Other operating charges | 640/8 | €1,584 | €651 | -€933 | -58.9% |
| Gross operating margin | 9900 | €783,201 | €687,584 | -€95,618 | -12.2% |
| Operating profit (loss) | 9901 | -€46,049 | -€181,957 | -€135,908 | -295% |
| Financial income | 75/76B | €2,972 | €357 | -€2,616 | -88.0% |
| Recurring financial income | 75 | €2,972 | €357 | -€2,616 | -88.0% |
| Financial charges | 65/66B | €10,385 | €19,710 | +€9,325 | +89.8% |
| Recurring financial charges | 65 | €10,385 | €19,710 | +€9,325 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,462 | -€201,310 | -€147,849 | -277% |
| Profit (loss) for the period | 9904 | -€53,462 | -€201,310 | -€147,849 | -277% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,462 | -€201,310 | -€147,849 | -277% |
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 14 October 2026 via checked.be.