KRISMA BOUW: 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.
KRISMA BOUW
Largest movements
- Tangible fixed assets +€25,802
up €25,802 (+142%), from €18,189 to €43,990
of which Furniture and vehicles: +€32,379
- Cash +€5,703
up €5,703 (+172%), from €3,323 to €9,026
mainly Debts after one year (+€21,534) and Depreciation (+€9,659)
- Deferred charges and accrued income -€1,032
down €1,032 (-13.1%), from €7,876 to €6,844
- Debts after one year +€21,534
up €21,534 (+2,252%), from €956 to €22,491
- Reserves +€9,343
up €9,343 (+50.1%), from €18,643 to €27,986
of which Distributable reserves: +€9,343
- Trade debts -€3,659
down €3,659 (-36.5%), from €10,033 to €6,374
- Current portion of long-term debt +€3,532
up €3,532 (+114%), from €3,088 to €6,620
- Tax, wage and social debts -€768
down €768 (-15.9%), from €4,837 to €4,069
of which Remuneration and social security: -€2,400
- Depreciation +€2,905
up €2,905 (+43.0%), from €6,754 to €9,659
- Gross operating margin +€1,050
up €1,050 (+3.9%), from €26,746 to €27,796
- Taxes -€484
down €484 (-7.1%), from €6,814 to €6,330
- Financial charges +€407
up €407 (+43.9%), from €927 to €1,334
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 | €43,757 | €73,740 | +€29,983 | +68.5% |
| Fixed assets | 21/28 | €18,189 | €43,990 | +€25,802 | +142% |
| Tangible fixed assets | 22/27 | €18,189 | €43,990 | +€25,802 | +142% |
| Plant, machinery and equipment | 23 | €5,494 | €4,028 | -€1,466 | -26.7% |
| Furniture and vehicles | 24 | €638 | €33,018 | +€32,379 | +5,071% |
| Leasing and similar rights | 25 | €5,610 | €1,431 | -€4,179 | -74.5% |
| Other tangible fixed assets | 26 | €6,446 | €5,513 | -€933 | -14.5% |
| Current assets | 29/58 | €25,568 | €29,750 | +€4,182 | +16.4% |
| Amounts receivable within one year | 40/41 | €14,369 | €13,880 | -€490 | -3.4% |
| Trade receivables | 40 | €5,342 | €8,809 | +€3,466 | +64.9% |
| Other amounts receivable | 41 | €9,027 | €5,071 | -€3,956 | -43.8% |
| Cash at bank and in hand | 54/58 | €3,323 | €9,026 | +€5,703 | +172% |
| Deferred charges and accrued income | 490/1 | €7,876 | €6,844 | -€1,032 | -13.1% |
| Total equity and liabilities | 10/49 | €43,757 | €73,740 | +€29,983 | +68.5% |
| Equity | 10/15 | €24,843 | €34,186 | +€9,343 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,643 | €27,986 | +€9,343 | +50.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,643 | €27,986 | +€9,343 | +50.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,914 | €39,554 | +€20,640 | +109% |
| Amounts payable after more than one year | 17 | €956 | €22,491 | +€21,534 | +2,252% |
| Financial debts | 170/4 | €956 | €22,491 | +€21,534 | +2,252% |
| Amounts payable within one year | 42/48 | €17,958 | €17,063 | -€894 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €3,088 | €6,620 | +€3,532 | +114% |
| Trade debts | 44 | €10,033 | €6,374 | -€3,659 | -36.5% |
| Suppliers | 440/4 | €10,033 | €6,374 | -€3,659 | -36.5% |
| Taxes, remuneration and social security | 45 | €4,837 | €4,069 | -€768 | -15.9% |
| Taxes | 450/3 | €2,437 | €4,069 | +€1,632 | +67.0% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,754 | €9,659 | +€2,905 | +43.0% |
| Other operating charges | 640/8 | €1,095 | €1,353 | +€258 | +23.5% |
| Gross operating margin | 9900 | €26,746 | €27,796 | +€1,050 | +3.9% |
| Operating profit (loss) | 9901 | €18,896 | €16,784 | -€2,113 | -11.2% |
| Financial income | 75/76B | €465 | €224 | -€241 | -51.9% |
| Recurring financial income | 75 | €465 | €224 | -€241 | -51.9% |
| Financial charges | 65/66B | €927 | €1,334 | +€407 | +43.9% |
| Recurring financial charges | 65 | €927 | €1,334 | +€407 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €18,434 | €15,673 | -€2,761 | -15.0% |
| Income taxes | 67/77 | €6,814 | €6,330 | -€484 | -7.1% |
| Profit (loss) for the period | 9904 | €11,620 | €9,343 | -€2,276 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,620 | €9,343 | -€2,276 | -19.6% |
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 19 October 2026 via checked.be.