KRISMAVIR: what changed
KRISMAVIR
Largest movements
- Financial fixed assets +€74,444
up €74,444 (+11.0%), from €675,500 to €749,944
- Receivables within one year +€40,501
up €40,501 (+183%), from €22,183 to €62,684
of which Trade receivables: +€39,631
- Cash +€16,186
up €16,186 (+23.7%), from €68,323 to €84,509
mainly Net result for the year (+€157,940) and Tax, wage and social debts (+€9,665)
- Reserves +€157,940
up €157,940 (+102%), from €154,915 to €312,855
of which Distributable reserves: +€157,940
- Other debts -€38,718
down €38,718 (-7.8%), from €498,173 to €459,455
- Tax, wage and social debts +€9,665
up €9,665 (+113%), from €8,525 to €18,190
- Gross operating margin +€51,709
up €51,709 (+50.2%), from €103,012 to €154,722
- Taxes +€13,039
up €13,039 (+76.6%), from €17,022 to €30,061
- Financial income +€3,465
up €3,465 (+6.9%), from €49,996 to €53,461
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €785,387 | €907,193 | +€121,806 | +15.5% |
| Fixed assets | 21/28 | €687,331 | €755,281 | +€67,950 | +9.9% |
| Tangible fixed assets | 22/27 | €11,831 | €5,336 | -€6,495 | -54.9% |
| Plant, machinery and equipment | 23 | €5,294 | €4,749 | -€545 | -10.3% |
| Furniture and vehicles | 24 | €6,537 | €587 | -€5,950 | -91.0% |
| Financial fixed assets | 28 | €675,500 | €749,944 | +€74,444 | +11.0% |
| Current assets | 29/58 | €98,056 | €151,913 | +€53,857 | +54.9% |
| Amounts receivable within one year | 40/41 | €22,183 | €62,684 | +€40,501 | +183% |
| Trade receivables | 40 | €20,205 | €59,836 | +€39,631 | +196% |
| Other amounts receivable | 41 | €1,978 | €2,848 | +€870 | +44.0% |
| Cash at bank and in hand | 54/58 | €68,323 | €84,509 | +€16,186 | +23.7% |
| Deferred charges and accrued income | 490/1 | €7,550 | €4,720 | -€2,830 | -37.5% |
| Total equity and liabilities | 10/49 | €785,387 | €907,193 | +€121,806 | +15.5% |
| Equity | 10/15 | €254,915 | €412,855 | +€157,940 | +62.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €154,915 | €312,855 | +€157,940 | +102% |
| Tax-exempt reserves | 132 | €202 | €202 | = | 0.0% |
| Distributable reserves | 133 | €154,713 | €312,653 | +€157,940 | +102% |
| Amounts payable | 17/49 | €530,472 | €494,339 | -€36,133 | -6.8% |
| Amounts payable within one year | 42/48 | €519,678 | €481,828 | -€37,850 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €8,929 | - | -€8,929 | |
| Trade debts | 44 | €4,051 | €4,183 | +€132 | +3.2% |
| Suppliers | 440/4 | €4,051 | €4,183 | +€132 | +3.2% |
| Taxes, remuneration and social security | 45 | €8,525 | €18,190 | +€9,665 | +113% |
| Taxes | 450/3 | €8,525 | €18,190 | +€9,665 | +113% |
| Other amounts payable | 47/48 | €498,173 | €459,455 | -€38,718 | -7.8% |
| Accrued charges and deferred income | 492/3 | €10,794 | €12,511 | +€1,717 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,105 | €6,495 | +€390 | +6.4% |
| Other operating charges | 640/8 | €1,084 | €1,115 | +€31 | +2.9% |
| Gross operating margin | 9900 | €103,012 | €154,722 | +€51,709 | +50.2% |
| Operating profit (loss) | 9901 | €95,824 | €147,112 | +€51,288 | +53.5% |
| Financial income | 75/76B | €49,996 | €53,461 | +€3,465 | +6.9% |
| Recurring financial income | 75 | €49,996 | €53,461 | +€3,465 | +6.9% |
| Financial charges | 65/66B | €11,367 | €12,572 | +€1,205 | +10.6% |
| Recurring financial charges | 65 | €11,367 | €12,572 | +€1,205 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €134,453 | €188,001 | +€53,547 | +39.8% |
| Income taxes | 67/77 | €17,022 | €30,061 | +€13,039 | +76.6% |
| Profit (loss) for the period | 9904 | €117,431 | €157,940 | +€40,509 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,431 | €157,940 | +€40,509 | +34.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.