KRISMA: what changed
Two fiscal 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.
KRISMA
Largest movements
- Cash +€92,143
up €92,143 (+100.9%), from €91,286 to €183,430
mainly Net result for the year (+€74,691) and Depreciation (+€42,245)
- Tangible fixed assets +€38,255
up €38,255 (+22.3%), from €171,175 to €209,430
of which Furniture and vehicles: +€39,012
- Current investments -€30,336
down €30,336 (-21.3%), from €142,179 to €111,843
- Reserves +€45,691
up €45,691 (+10.6%), from €429,751 to €475,442
of which Distributable reserves: +€30,691
- Debts after one year +€39,390
up €39,390 (+15756.0%), from €250 to €39,640
of which Financial debts: +€38,890
- Current portion of long-term debt +€17,766
new in 2025: €17,766
- Other operating charges -€15,673
down €15,673 (-71.0%), from €22,071 to €6,398
- Depreciation +€15,342
up €15,342 (+57.0%), from €26,903 to €42,245
- Gross operating margin +€11,702
up €11,702 (+5.7%), from €203,526 to €215,228
- Financial income +€10,386
up €10,386 (+117.5%), from €8,841 to €19,227
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 | €469,067 | €575,044 | +€105,977 | +22.6% |
| Fixed assets | 21/28 | €173,850 | €212,240 | +€38,390 | +22.1% |
| Tangible fixed assets | 22/27 | €171,175 | €209,430 | +€38,255 | +22.3% |
| Land and buildings | 22 | €120,780 | €120,780 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,420 | €662 | -€758 | -53.4% |
| Furniture and vehicles | 24 | €48,976 | €87,988 | +€39,012 | +79.7% |
| Financial fixed assets | 28 | €2,675 | €2,810 | +€135 | +5.0% |
| Current assets | 29/58 | €295,217 | €362,804 | +€67,587 | +22.9% |
| Amounts receivable within one year | 40/41 | €58,416 | €64,040 | +€5,624 | +9.6% |
| Trade receivables | 40 | €52,906 | €59,055 | +€6,149 | +11.6% |
| Other amounts receivable | 41 | €5,510 | €4,985 | -€525 | -9.5% |
| Current investments | 50/53 | €142,179 | €111,843 | -€30,336 | -21.3% |
| Cash at bank and in hand | 54/58 | €91,286 | €183,430 | +€92,143 | +100.9% |
| Deferred charges and accrued income | 490/1 | €3,335 | €3,491 | +€156 | +4.7% |
| Total equity and liabilities | 10/49 | €469,067 | €575,044 | +€105,977 | +22.6% |
| Equity | 10/15 | €448,351 | €494,042 | +€45,691 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €429,751 | €475,442 | +€45,691 | +10.6% |
| Tax-exempt reserves | 132 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | €429,751 | €460,442 | +€30,691 | +7.1% |
| Amounts payable | 17/49 | €20,716 | €81,002 | +€60,285 | +291.0% |
| Amounts payable after more than one year | 17 | €250 | €39,640 | +€39,390 | +15756.0% |
| Financial debts | 170/4 | - | €38,890 | +€38,890 | |
| Other amounts payable | 178/9 | €250 | €750 | +€500 | +200.0% |
| Amounts payable within one year | 42/48 | €20,466 | €41,362 | +€20,895 | +102.1% |
| Current portion of amounts payable after more than one year | 42 | - | €17,766 | +€17,766 | |
| Trade debts | 44 | €3,001 | €3,213 | +€212 | +7.1% |
| Suppliers | 440/4 | €3,001 | €3,213 | +€212 | +7.1% |
| Taxes, remuneration and social security | 45 | €17,465 | €20,382 | +€2,917 | +16.7% |
| Taxes | 450/3 | €7,916 | €9,878 | +€1,962 | +24.8% |
| Remuneration and social security | 454/9 | €9,549 | €10,504 | +€955 | +10.0% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €79,508 | €80,085 | +€578 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,903 | €42,245 | +€15,342 | +57.0% |
| Other operating charges | 640/8 | €22,071 | €6,398 | -€15,673 | -71.0% |
| Gross operating margin | 9900 | €203,526 | €215,228 | +€11,702 | +5.7% |
| Operating profit (loss) | 9901 | €75,045 | €86,499 | +€11,454 | +15.3% |
| Financial income | 75/76B | €8,841 | €19,227 | +€10,386 | +117.5% |
| Recurring financial income | 75 | €8,841 | €19,227 | +€10,386 | +117.5% |
| Financial charges | 65/66B | €2,674 | €4,379 | +€1,705 | +63.8% |
| Recurring financial charges | 65 | €2,674 | €4,379 | +€1,705 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €81,212 | €101,346 | +€20,134 | +24.8% |
| Income taxes | 67/77 | €26,683 | €26,655 | -€28 | -0.1% |
| Profit (loss) for the period | 9904 | €54,529 | €74,691 | +€20,163 | +37.0% |
| Transfer to tax-exempt reserves | 689 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,529 | €59,691 | +€5,163 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.