KRISMAR: 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.
KRISMAR
Largest movements
- Tangible fixed assets +€34,831
up €34,831 (+5.3%), from €651,983 to €686,814
of which Furniture and vehicles: +€43,405
- Profit (loss) carried forward +€18,643
up €18,643 (+16.7%), from -€111,634 to -€92,991
- Debts after one year +€9,013
new in 2025: €9,013
- Financial income +€11,769
up €11,769 (+140,610%), from €8 to €11,777
of which Non-recurring financial income: +€11,777
- Taxes +€3,457
new in 2025: €3,457
- Gross operating margin +€2,882
up €2,882 (+7.8%), from €36,730 to €39,612
- Depreciation +€2,265
up €2,265 (+8.8%), from €25,872 to €28,137
- Financial charges +€537
up €537 (+1,884%), from €29 to €565
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 | €658,952 | €696,197 | +€37,245 | +5.7% |
| Fixed assets | 21/28 | €651,983 | €686,814 | +€34,831 | +5.3% |
| Tangible fixed assets | 22/27 | €651,983 | €686,814 | +€34,831 | +5.3% |
| Land and buildings | 22 | €642,527 | €635,102 | -€7,425 | -1.2% |
| Plant, machinery and equipment | 23 | €9,312 | €8,163 | -€1,149 | -12.3% |
| Furniture and vehicles | 24 | €144 | €43,549 | +€43,405 | +30,191% |
| Current assets | 29/58 | €6,969 | €9,383 | +€2,414 | +34.6% |
| Cash at bank and in hand | 54/58 | €5,665 | €8,071 | +€2,405 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,303 | €1,312 | +€9 | +0.7% |
| Total equity and liabilities | 10/49 | €658,952 | €696,197 | +€37,245 | +5.7% |
| Equity | 10/15 | €633,465 | €652,108 | +€18,643 | +2.9% |
| Contributions | 10/11 | €743,681 | €743,681 | = | 0.0% |
| Reserves | 13 | €1,418 | €1,418 | = | 0.0% |
| Distributable reserves | 133 | €1,418 | €1,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,634 | -€92,991 | +€18,643 | +16.7% |
| Amounts payable | 17/49 | €25,487 | €44,089 | +€18,602 | +73.0% |
| Amounts payable after more than one year | 17 | - | €9,013 | +€9,013 | |
| Financial debts | 170/4 | - | €9,013 | +€9,013 | |
| Amounts payable within one year | 42/48 | €24,592 | €33,886 | +€9,294 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,636 | +€3,636 | |
| Trade debts | 44 | €1,552 | €1,119 | -€433 | -27.9% |
| Suppliers | 440/4 | €1,552 | €1,119 | -€433 | -27.9% |
| Taxes, remuneration and social security | 45 | €30 | €32 | +€2 | +8.3% |
| Taxes | 450/3 | €30 | €32 | +€2 | +8.3% |
| Other amounts payable | 47/48 | €23,010 | €29,099 | +€6,089 | +26.5% |
| Accrued charges and deferred income | 492/3 | €895 | €1,190 | +€295 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,872 | €28,137 | +€2,265 | +8.8% |
| Other operating charges | 640/8 | €574 | €587 | +€12 | +2.2% |
| Gross operating margin | 9900 | €36,730 | €39,612 | +€2,882 | +7.8% |
| Operating profit (loss) | 9901 | €10,284 | €10,888 | +€604 | +5.9% |
| Financial income | 75/76B | €8 | €11,777 | +€11,769 | +140,610% |
| Recurring financial income | 75 | €8 | €11,777 | +€11,769 | +140,610% |
| Non-recurring financial income | 76B | - | €11,777 | +€11,777 | |
| Financial charges | 65/66B | €29 | €565 | +€537 | +1,884% |
| Recurring financial charges | 65 | €29 | €565 | +€537 | +1,884% |
| Profit (loss) for the period before taxes | 9903 | €10,264 | €22,100 | +€11,837 | +115% |
| Income taxes | 67/77 | - | €3,457 | +€3,457 | |
| Profit (loss) for the period | 9904 | €10,264 | €18,643 | +€8,379 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,264 | €18,643 | +€8,379 | +81.6% |
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 15 October 2026 via checked.be.