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
- Tangible fixed assets -€21,084
down €21,084 (-36.7%), from €57,442 to €36,358
of which Furniture and vehicles: -€20,631
- Receivables within one year -€2,453
down €2,453 (-97.1%), from €2,525 to €72
- Stocks and contracts -€1,527
down €1,527 (-3.2%), from €47,542 to €46,015
- Profit (loss) carried forward -€23,021
down €23,021 (-70.0%), from -€32,874 to -€55,895
- Other debts -€5,467
down €5,467 (-73.3%), from €7,461 to €1,994
- Debts after one year +€5,000
up €5,000 (+7.1%), from €70,000 to €75,000
- Gross operating margin +€9,542
up €9,542 (+99.0%), from -€9,636 to -€94
- Depreciation -€749
down €749 (-3.4%), from €21,833 to €21,084
- Other operating charges +€429
up €429 (+37.9%), from €1,133 to €1,562
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 | €114,706 | €90,140 | -€24,566 | -21.4% |
| Fixed assets | 21/28 | €57,533 | €36,449 | -€21,084 | -36.6% |
| Tangible fixed assets | 22/27 | €57,442 | €36,358 | -€21,084 | -36.7% |
| Plant, machinery and equipment | 23 | €1,045 | €592 | -€453 | -43.3% |
| Furniture and vehicles | 24 | €56,397 | €35,766 | -€20,631 | -36.6% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €57,173 | €53,691 | -€3,482 | -6.1% |
| Stocks and contracts in progress | 3 | €47,542 | €46,015 | -€1,527 | -3.2% |
| Stocks | 30/36 | €47,542 | €46,015 | -€1,527 | -3.2% |
| Amounts receivable within one year | 40/41 | €2,525 | €72 | -€2,453 | -97.1% |
| Trade receivables | 40 | €2,525 | €72 | -€2,453 | -97.1% |
| Cash at bank and in hand | 54/58 | €6,392 | €7,092 | +€700 | +11.0% |
| Deferred charges and accrued income | 490/1 | €714 | €511 | -€203 | -28.4% |
| Total equity and liabilities | 10/49 | €114,706 | €90,140 | -€24,566 | -21.4% |
| Equity | 10/15 | €35,773 | €12,752 | -€23,021 | -64.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €56,252 | €56,252 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,624 | €53,624 | = | 0.0% |
| Distributable reserves | 133 | €2,628 | €2,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,874 | -€55,895 | -€23,021 | -70.0% |
| Amounts payable | 17/49 | €78,933 | €77,389 | -€1,545 | -2.0% |
| Amounts payable after more than one year | 17 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Financial debts | 170/4 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Amounts payable within one year | 42/48 | €8,933 | €2,389 | -€6,545 | -73.3% |
| Taxes, remuneration and social security | 45 | €1,472 | €394 | -€1,078 | -73.2% |
| Taxes | 450/3 | €1,472 | €394 | -€1,078 | -73.2% |
| Other amounts payable | 47/48 | €7,461 | €1,994 | -€5,467 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,833 | €21,084 | -€749 | -3.4% |
| Other operating charges | 640/8 | €1,133 | €1,562 | +€429 | +37.9% |
| Gross operating margin | 9900 | -€9,636 | -€94 | +€9,542 | +99.0% |
| Operating profit (loss) | 9901 | -€32,602 | -€22,740 | +€9,862 | +30.3% |
| Financial income | 75/76B | €25 | €15 | -€10 | -41.3% |
| Recurring financial income | 75 | €25 | €15 | -€10 | -41.3% |
| Financial charges | 65/66B | €167 | €171 | +€4 | +2.4% |
| Recurring financial charges | 65 | €167 | €171 | +€4 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,744 | -€22,896 | +€9,848 | +30.1% |
| Income taxes | 67/77 | €130 | €125 | -€5 | -3.7% |
| Profit (loss) for the period | 9904 | -€32,874 | -€23,021 | +€9,853 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,874 | -€23,021 | +€9,853 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.