KRISLYNE: 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.
KRISLYNE
Largest movements
- Stocks and contracts +€13,713
up €13,713 (+2.3%), from €584,980 to €598,693
- Tangible fixed assets -€8,615
down €8,615 (-43.8%), from €19,650 to €11,035
of which Other tangible fixed assets: -€6,339
- Tax, wage and social debts +€19,330
up €19,330 (+256.7%), from €7,531 to €26,861
of which Taxes: +€21,415
- Other debts -€16,089
down €16,089 (-30.2%), from €53,235 to €37,146
- Reserves +€12,234
up €12,234 (+8.7%), from €141,074 to €153,308
of which Distributable reserves: +€12,234
- Current portion of long-term debt -€10,336
down €10,336 (-85.7%), from €12,063 to €1,727
- Accrued charges and deferred income +€8,053
up €8,053 (+33.0%), from €24,415 to €32,468
- Write-downs +€32,127
new in 2025: €32,127
- Staff costs -€27,152
down €27,152 (-36.9%), from €73,582 to €46,430
- Depreciation -€5,296
down €5,296 (-30.9%), from €17,133 to €11,837
- Other operating charges -€4,764
down €4,764 (-87.0%), from €5,476 to €712
- Financial charges -€2,643
down €2,643 (-46.2%), from €5,724 to €3,081
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 | €609,318 | €617,809 | +€8,491 | +1.4% |
| Fixed assets | 21/28 | €19,650 | €11,035 | -€8,615 | -43.8% |
| Tangible fixed assets | 22/27 | €19,650 | €11,035 | -€8,615 | -43.8% |
| Plant, machinery and equipment | 23 | - | €3,135 | +€3,135 | |
| Furniture and vehicles | 24 | €13,311 | €7,900 | -€5,411 | -40.7% |
| Other tangible fixed assets | 26 | €6,339 | - | -€6,339 | |
| Current assets | 29/58 | €589,668 | €606,774 | +€17,106 | +2.9% |
| Stocks and contracts in progress | 3 | €584,980 | €598,693 | +€13,713 | +2.3% |
| Stocks | 30/36 | €584,980 | €598,693 | +€13,713 | +2.3% |
| Amounts receivable within one year | 40/41 | €3,662 | €2,751 | -€911 | -24.9% |
| Trade receivables | 40 | €130 | €2,751 | +€2,621 | +2016.2% |
| Other amounts receivable | 41 | €3,532 | - | -€3,532 | |
| Cash at bank and in hand | 54/58 | - | €4,531 | +€4,531 | |
| Deferred charges and accrued income | 490/1 | €1,026 | €799 | -€227 | -22.1% |
| Total equity and liabilities | 10/49 | €609,318 | €617,809 | +€8,491 | +1.4% |
| Equity | 10/15 | €423,134 | €435,368 | +€12,234 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,074 | €153,308 | +€12,234 | +8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,048 | €7,048 | = | 0.0% |
| Distributable reserves | 133 | €132,166 | €144,400 | +€12,234 | +9.3% |
| Profit (loss) carried forward | 14 | €263,460 | €263,460 | = | 0.0% |
| Amounts payable | 17/49 | €186,184 | €182,441 | -€3,743 | -2.0% |
| Amounts payable after more than one year | 17 | €41,000 | €39,273 | -€1,727 | -4.2% |
| Financial debts | 170/4 | €41,000 | €39,273 | -€1,727 | -4.2% |
| Amounts payable within one year | 42/48 | €120,769 | €110,700 | -€10,069 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €12,063 | €1,727 | -€10,336 | -85.7% |
| Financial debts | 43 | €12,126 | €15,982 | +€3,856 | +31.8% |
| Credit institutions | 430/8 | €12,126 | €15,982 | +€3,856 | +31.8% |
| Trade debts | 44 | €35,814 | €28,984 | -€6,830 | -19.1% |
| Suppliers | 440/4 | €35,814 | €28,984 | -€6,830 | -19.1% |
| Taxes, remuneration and social security | 45 | €7,531 | €26,861 | +€19,330 | +256.7% |
| Taxes | 450/3 | - | €21,415 | +€21,415 | |
| Remuneration and social security | 454/9 | €7,531 | €5,446 | -€2,085 | -27.7% |
| Other amounts payable | 47/48 | €53,235 | €37,146 | -€16,089 | -30.2% |
| Accrued charges and deferred income | 492/3 | €24,415 | €32,468 | +€8,053 | +33.0% |
| Remuneration, social security and pensions | 62 | €73,582 | €46,430 | -€27,152 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,133 | €11,837 | -€5,296 | -30.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,127 | +€32,127 | |
| Other operating charges | 640/8 | €5,476 | €712 | -€4,764 | -87.0% |
| Gross operating margin | 9900 | €116,082 | €114,306 | -€1,776 | -1.5% |
| Operating profit (loss) | 9901 | €19,891 | €23,200 | +€3,309 | +16.6% |
| Financial income | 75/76B | €53 | - | -€53 | |
| Recurring financial income | 75 | €53 | - | -€53 | |
| Financial charges | 65/66B | €5,724 | €3,081 | -€2,643 | -46.2% |
| Recurring financial charges | 65 | €5,724 | €3,081 | -€2,643 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €14,220 | €20,119 | +€5,899 | +41.5% |
| Income taxes | 67/77 | €5,375 | €7,885 | +€2,510 | +46.7% |
| Profit (loss) for the period | 9904 | €8,845 | €12,234 | +€3,389 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,845 | €12,234 | +€3,389 | +38.3% |
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 11 October 2026 via checked.be.