KRISMAN: 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.
KRISMAN
Largest movements
- Cash -€113,918
down €113,918 (-97.4%), from €116,960 to €3,042
mainly Current investments (-€106,060) and Other debts (-€46,179)
- Current investments +€106,060
up €106,060 (+65.2%), from €162,686 to €268,746
- Receivables within one year -€17,758
down €17,758 (-36.5%), from €48,655 to €30,897
of which Other amounts receivable: -€23,381
- Tangible fixed assets -€5,027
down €5,027 (-34.2%), from €14,694 to €9,667
of which Furniture and vehicles: -€4,834
- Reserves +€54,317
up €54,317 (+35.4%), from €153,596 to €207,913
of which Distributable reserves: +€54,317
- Other debts -€46,179
down €46,179 (-93.8%), from €49,206 to €3,027
- Tax, wage and social debts -€35,312
down €35,312 (-42.5%), from €83,068 to €47,755
of which Taxes: -€31,592
- Trade debts -€3,468
down €3,468 (-59.8%), from €5,796 to €2,328
- Taxes +€8,196
up €8,196 (+36.9%), from €22,236 to €30,432
- Gross operating margin +€7,106
up €7,106 (+8.6%), from €82,878 to €89,984
- Turnover +€5,768
up €5,768 (+3.5%), from €163,932 to €169,700
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 | €342,995 | €312,353 | -€30,643 | -8.9% |
| Fixed assets | 21/28 | €14,694 | €9,667 | -€5,027 | -34.2% |
| Tangible fixed assets | 22/27 | €14,694 | €9,667 | -€5,027 | -34.2% |
| Plant, machinery and equipment | 23 | €193 | €0 | -€193 | -100.0% |
| Furniture and vehicles | 24 | €14,501 | €9,667 | -€4,834 | -33.3% |
| Current assets | 29/58 | €328,301 | €302,685 | -€25,616 | -7.8% |
| Amounts receivable within one year | 40/41 | €48,655 | €30,897 | -€17,758 | -36.5% |
| Trade receivables | 40 | €25,274 | €30,897 | +€5,623 | +22.2% |
| Other amounts receivable | 41 | €23,381 | - | -€23,381 | |
| Current investments | 50/53 | €162,686 | €268,746 | +€106,060 | +65.2% |
| Cash at bank and in hand | 54/58 | €116,960 | €3,042 | -€113,918 | -97.4% |
| Total equity and liabilities | 10/49 | €342,995 | €312,353 | -€30,643 | -8.9% |
| Equity | 10/15 | €204,926 | €259,242 | +€54,317 | +26.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €153,596 | €207,913 | +€54,317 | +35.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,736 | €206,053 | +€54,317 | +35.8% |
| Profit (loss) carried forward | 14 | €38,930 | €38,930 | = | 0.0% |
| Amounts payable | 17/49 | €138,070 | €53,110 | -€84,959 | -61.5% |
| Amounts payable within one year | 42/48 | €138,070 | €53,110 | -€84,959 | -61.5% |
| Trade debts | 44 | €5,796 | €2,328 | -€3,468 | -59.8% |
| Suppliers | 440/4 | €5,796 | €2,328 | -€3,468 | -59.8% |
| Taxes, remuneration and social security | 45 | €83,068 | €47,755 | -€35,312 | -42.5% |
| Taxes | 450/3 | €79,347 | €47,755 | -€31,592 | -39.8% |
| Remuneration and social security | 454/9 | €3,721 | - | -€3,721 | |
| Other amounts payable | 47/48 | €49,206 | €3,027 | -€46,179 | -93.8% |
| Turnover | 70 | €163,932 | €169,700 | +€5,768 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,053 | €79,716 | -€1,337 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,085 | €5,027 | -€58 | -1.1% |
| Other operating charges | 640/8 | - | €1,023 | +€1,023 | |
| Gross operating margin | 9900 | €82,878 | €89,984 | +€7,106 | +8.6% |
| Operating profit (loss) | 9901 | €77,794 | €83,935 | +€6,141 | +7.9% |
| Financial income | 75/76B | €307 | €844 | +€537 | +174.7% |
| Recurring financial income | 75 | €307 | €844 | +€537 | +174.7% |
| Financial charges | 65/66B | €202 | €30 | -€172 | -85.1% |
| Recurring financial charges | 65 | €202 | €30 | -€172 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €77,899 | €84,748 | +€6,849 | +8.8% |
| Income taxes | 67/77 | €22,236 | €30,432 | +€8,196 | +36.9% |
| Profit (loss) for the period | 9904 | €55,663 | €54,317 | -€1,347 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,663 | €54,317 | -€1,347 | -2.4% |
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.