KRISMARI: 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.
KRISMARI
Largest movements
- Tangible fixed assets -€8,902
down €8,902 (-24.9%), from €35,772 to €26,871
of which Plant, machinery and equipment: -€8,151
- Stocks and contracts +€5,135
up €5,135 (+17.1%), from €30,033 to €35,168
- Receivables within one year -€2,660
down €2,660 (-26.8%), from €9,934 to €7,274
- Cash +€894
up €894 (+33.2%), from €2,695 to €3,589
mainly Depreciation (+€9,625) and Other debts (+€8,937)
- Other debts +€8,937
up €8,937 (+347%), from €2,574 to €11,511
- Debts after one year -€7,571
down €7,571 (-31.4%), from €24,142 to €16,571
- Current portion of long-term debt -€4,985
down €4,985 (-39.7%), from €12,556 to €7,571
- Accrued charges and deferred income -€2,590
no longer reported in 2025 (was €2,590)
- Gross operating margin -€11,058
down €11,058 (-46.0%), from €24,038 to €12,981
- Depreciation -€2,085
down €2,085 (-17.8%), from €11,710 to €9,625
- Financial charges -€512
down €512 (-28.5%), from €1,797 to €1,285
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 | €78,435 | €72,902 | -€5,533 | -7.1% |
| Fixed assets | 21/28 | €35,772 | €26,871 | -€8,902 | -24.9% |
| Tangible fixed assets | 22/27 | €35,772 | €26,871 | -€8,902 | -24.9% |
| Land and buildings | 22 | €2,817 | €1,878 | -€939 | -33.3% |
| Plant, machinery and equipment | 23 | €31,999 | €23,848 | -€8,151 | -25.5% |
| Furniture and vehicles | 24 | €956 | €1,145 | +€188 | +19.7% |
| Current assets | 29/58 | €42,663 | €46,032 | +€3,369 | +7.9% |
| Stocks and contracts in progress | 3 | €30,033 | €35,168 | +€5,135 | +17.1% |
| Stocks | 30/36 | €30,033 | €35,168 | +€5,135 | +17.1% |
| Amounts receivable within one year | 40/41 | €9,934 | €7,274 | -€2,660 | -26.8% |
| Trade receivables | 40 | €9,934 | €7,274 | -€2,660 | -26.8% |
| Cash at bank and in hand | 54/58 | €2,695 | €3,589 | +€894 | +33.2% |
| Total equity and liabilities | 10/49 | €78,435 | €72,902 | -€5,533 | -7.1% |
| Equity | 10/15 | €19,113 | €19,777 | +€664 | +3.5% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87 | €577 | +€664 | |
| Amounts payable | 17/49 | €59,322 | €53,126 | -€6,197 | -10.4% |
| Amounts payable after more than one year | 17 | €24,142 | €16,571 | -€7,571 | -31.4% |
| Financial debts | 170/4 | €24,142 | €16,571 | -€7,571 | -31.4% |
| Amounts payable within one year | 42/48 | €32,590 | €36,555 | +€3,965 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €12,556 | €7,571 | -€4,985 | -39.7% |
| Trade debts | 44 | €17,002 | €17,193 | +€191 | +1.1% |
| Suppliers | 440/4 | €17,002 | €17,193 | +€191 | +1.1% |
| Taxes, remuneration and social security | 45 | €458 | €280 | -€178 | -38.8% |
| Taxes | 450/3 | €458 | €280 | -€178 | -38.8% |
| Other amounts payable | 47/48 | €2,574 | €11,511 | +€8,937 | +347% |
| Accrued charges and deferred income | 492/3 | €2,590 | - | -€2,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,710 | €9,625 | -€2,085 | -17.8% |
| Other operating charges | 640/8 | €1,123 | €1,127 | +€4 | +0.3% |
| Gross operating margin | 9900 | €24,038 | €12,981 | -€11,058 | -46.0% |
| Operating profit (loss) | 9901 | €11,205 | €2,228 | -€8,977 | -80.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -89.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -89.5% |
| Financial charges | 65/66B | €1,797 | €1,285 | -€512 | -28.5% |
| Recurring financial charges | 65 | €1,797 | €1,285 | -€512 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €9,408 | €944 | -€8,465 | -90.0% |
| Income taxes | 67/77 | €308 | €280 | -€28 | -9.2% |
| Profit (loss) for the period | 9904 | €9,100 | €664 | -€8,436 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,100 | €664 | -€8,436 | -92.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.