Krismart: 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.
Krismart
Largest movements
- Stocks and contracts +€6,603
up €6,603 (+98.4%), from €6,711 to €13,315
- Cash -€5,123
down €5,123 (-25.0%), from €20,529 to €15,406
mainly Stocks and contracts (-€6,603) and Accrued charges and deferred income (-€491)
- Tax, wage and social debts +€1,329
up €1,329 (+16.4%), from €8,108 to €9,436
of which Remuneration and social security: +€1,296
- Other debts +€1,000
up €1,000 (+4.3%), from €23,383 to €24,383
- Accrued charges and deferred income -€491
down €491 (-37.4%), from €1,315 to €824
- Gross operating margin +€6,226
up €6,226, from -€5,542 to €684
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 | €33,168 | €34,591 | +€1,424 | +4.3% |
| Current assets | 29/58 | €33,168 | €34,591 | +€1,424 | +4.3% |
| Stocks and contracts in progress | 3 | €6,711 | €13,315 | +€6,603 | +98.4% |
| Stocks | 30/36 | €6,711 | €13,315 | +€6,603 | +98.4% |
| Amounts receivable within one year | 40/41 | €5,927 | €5,870 | -€57 | -1.0% |
| Trade receivables | 40 | €5,927 | €5,870 | -€57 | -1.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €20,529 | €15,406 | -€5,123 | -25.0% |
| Total equity and liabilities | 10/49 | €33,168 | €34,591 | +€1,424 | +4.3% |
| Equity | 10/15 | -€2,839 | -€3,066 | -€227 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,439 | -€21,666 | -€227 | -1.1% |
| Amounts payable | 17/49 | €36,006 | €37,658 | +€1,651 | +4.6% |
| Amounts payable within one year | 42/48 | €34,691 | €36,834 | +€2,143 | +6.2% |
| Trade debts | 44 | €3,201 | €3,015 | -€186 | -5.8% |
| Suppliers | 440/4 | €3,201 | €3,015 | -€186 | -5.8% |
| Taxes, remuneration and social security | 45 | €8,108 | €9,436 | +€1,329 | +16.4% |
| Taxes | 450/3 | €323 | €356 | +€33 | +10.2% |
| Remuneration and social security | 454/9 | €7,785 | €9,081 | +€1,296 | +16.6% |
| Other amounts payable | 47/48 | €23,383 | €24,383 | +€1,000 | +4.3% |
| Accrued charges and deferred income | 492/3 | €1,315 | €824 | -€491 | -37.4% |
| Other operating charges | 640/8 | €707 | €686 | -€21 | -3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,542 | €684 | +€6,226 | |
| Operating profit (loss) | 9901 | -€6,249 | -€2 | +€6,246 | +100.0% |
| Financial charges | 65/66B | €179 | €225 | +€46 | +25.6% |
| Recurring financial charges | 65 | €179 | €225 | +€46 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,428 | -€227 | +€6,201 | +96.5% |
| Profit (loss) for the period | 9904 | -€6,428 | -€227 | +€6,201 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,428 | -€227 | +€6,201 | +96.5% |
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 8 October 2026 via checked.be.