KRISMET: 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.
KRISMET
Largest movements
- Receivables within one year -€243,239
down €243,239 (-63.1%), from €385,349 to €142,110
of which Trade receivables: -€250,829
- Tangible fixed assets -€28,743
down €28,743 (-36.0%), from €79,866 to €51,123
of which Furniture and vehicles: -€22,293
- Receivables after one year +€17,826
up €17,826 (+6.3%), from €285,215 to €303,041
of which Trade receivables: +€303,041
- Trade debts -€371,482
down €371,482 (-84.1%), from €441,679 to €70,197
- Profit (loss) carried forward +€128,412
up €128,412 (+74.8%), from €171,574 to €299,986
- Other debts -€16,792
no longer reported in 2024 (was €16,792)
- Gross operating margin +€146,247
up €146,247 (+160.1%), from €91,319 to €237,565
- Taxes +€36,217
up €36,217 (+161.4%), from €22,442 to €58,659
- Staff costs +€29,777
new in 2024: €29,777
- Financial income +€11,968
up €11,968 (+188.6%), from €6,344 to €18,312
- Depreciation -€8,109
down €8,109 (-21.2%), from €38,173 to €30,064
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €814,254 | €560,667 | -€253,586 | -31.1% |
| Fixed assets | 21/28 | €95,669 | €66,926 | -€28,743 | -30.0% |
| Tangible fixed assets | 22/27 | €79,866 | €51,123 | -€28,743 | -36.0% |
| Plant, machinery and equipment | 23 | €17,101 | €10,650 | -€6,451 | -37.7% |
| Furniture and vehicles | 24 | €62,766 | €40,473 | -€22,293 | -35.5% |
| Financial fixed assets | 28 | €15,803 | €15,803 | = | 0.0% |
| Current assets | 29/58 | €718,584 | €493,741 | -€224,843 | -31.3% |
| Amounts receivable after more than one year | 29 | €285,215 | €303,041 | +€17,826 | +6.3% |
| Trade receivables | 290 | - | €303,041 | +€303,041 | |
| Other amounts receivable | 291 | €285,215 | - | -€285,215 | |
| Amounts receivable within one year | 40/41 | €385,349 | €142,110 | -€243,239 | -63.1% |
| Trade receivables | 40 | €377,929 | €127,101 | -€250,829 | -66.4% |
| Other amounts receivable | 41 | €7,420 | €15,009 | +€7,590 | +102.3% |
| Cash at bank and in hand | 54/58 | €45,165 | €47,186 | +€2,021 | +4.5% |
| Deferred charges and accrued income | 490/1 | €2,855 | €1,404 | -€1,452 | -50.8% |
| Total equity and liabilities | 10/49 | €814,254 | €560,667 | -€253,586 | -31.1% |
| Equity | 10/15 | €290,695 | €419,107 | +€128,412 | +44.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €115,121 | €115,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €114,721 | €114,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,574 | €299,986 | +€128,412 | +74.8% |
| Amounts payable | 17/49 | €523,559 | €141,561 | -€381,998 | -73.0% |
| Amounts payable within one year | 42/48 | €523,559 | €141,561 | -€381,998 | -73.0% |
| Trade debts | 44 | €441,679 | €70,197 | -€371,482 | -84.1% |
| Suppliers | 440/4 | €441,679 | €70,197 | -€371,482 | -84.1% |
| Taxes, remuneration and social security | 45 | €65,088 | €71,364 | +€6,276 | +9.6% |
| Taxes | 450/3 | €63,588 | €71,364 | +€7,776 | +12.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €16,792 | - | -€16,792 | |
| Remuneration, social security and pensions | 62 | - | €29,777 | +€29,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,173 | €30,064 | -€8,109 | -21.2% |
| Other operating charges | 640/8 | €5,743 | €5,861 | +€118 | +2.0% |
| Non-recurring operating charges | 66A | -€250 | - | +€250 | |
| Gross operating margin | 9900 | €91,319 | €237,565 | +€146,247 | +160.1% |
| Operating profit (loss) | 9901 | €47,652 | €171,863 | +€124,210 | +260.7% |
| Financial income | 75/76B | €6,344 | €18,312 | +€11,968 | +188.6% |
| Recurring financial income | 75 | €6,344 | €18,312 | +€11,968 | +188.6% |
| Financial charges | 65/66B | €2,123 | €3,103 | +€980 | +46.2% |
| Recurring financial charges | 65 | €2,123 | €3,103 | +€980 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €51,873 | €187,071 | +€135,198 | +260.6% |
| Income taxes | 67/77 | €22,442 | €58,659 | +€36,217 | +161.4% |
| Profit (loss) for the period | 9904 | €29,432 | €128,412 | +€98,980 | +336.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,432 | €128,412 | +€98,980 | +336.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.