KRISMO: 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.
KRISMO
Largest movements
- Cash +€30,531
up €30,531 (+71.8%), from €42,523 to €73,054
mainly Net result for the year (+€14,068) and Tax, wage and social debts (+€9,964)
- Receivables within one year -€8,722
down €8,722 (-25.0%), from €34,939 to €26,217
of which Other amounts receivable: -€20,000
- Tangible fixed assets -€4,153
down €4,153 (-25.2%), from €16,452 to €12,299
of which Furniture and vehicles: -€3,927
- Profit (loss) carried forward +€14,068
up €14,068 (+34.4%), from €40,924 to €54,992
- Tax, wage and social debts +€9,964
up €9,964 (+90.6%), from €11,001 to €20,966
of which Taxes: +€5,152
- Trade debts -€6,754
down €6,754 (-39.6%), from €17,038 to €10,285
- Staff costs +€8,110
up €8,110 (+42.4%), from €19,132 to €27,242
- Gross operating margin +€1,137
up €1,137 (+2.2%), from €51,236 to €52,373
- Taxes +€1,105
up €1,105 (+38.1%), from €2,905 to €4,010
- Other operating charges +€1,023
up €1,023 (+72.0%), from €1,421 to €2,443
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,322 | €114,978 | +€17,656 | +18.1% |
| Fixed assets | 21/28 | €19,859 | €15,707 | -€4,153 | -20.9% |
| Tangible fixed assets | 22/27 | €16,452 | €12,299 | -€4,153 | -25.2% |
| Plant, machinery and equipment | 23 | €745 | €519 | -€226 | -30.3% |
| Furniture and vehicles | 24 | €15,707 | €11,780 | -€3,927 | -25.0% |
| Financial fixed assets | 28 | €3,407 | €3,407 | = | 0.0% |
| Current assets | 29/58 | €77,462 | €99,271 | +€21,809 | +28.2% |
| Amounts receivable within one year | 40/41 | €34,939 | €26,217 | -€8,722 | -25.0% |
| Trade receivables | 40 | €14,939 | €26,217 | +€11,278 | +75.5% |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €42,523 | €73,054 | +€30,531 | +71.8% |
| Total equity and liabilities | 10/49 | €97,322 | €114,978 | +€17,656 | +18.1% |
| Equity | 10/15 | €48,984 | €63,052 | +€14,068 | +28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,924 | €54,992 | +€14,068 | +34.4% |
| Amounts payable | 17/49 | €48,338 | €51,926 | +€3,588 | +7.4% |
| Amounts payable within one year | 42/48 | €48,338 | €51,926 | +€3,588 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €2,038 | €2,038 | = | 0.0% |
| Trade debts | 44 | €17,038 | €10,285 | -€6,754 | -39.6% |
| Suppliers | 440/4 | €17,038 | €10,285 | -€6,754 | -39.6% |
| Taxes, remuneration and social security | 45 | €11,001 | €20,966 | +€9,964 | +90.6% |
| Taxes | 450/3 | €3,722 | €8,874 | +€5,152 | +138.4% |
| Remuneration and social security | 454/9 | €7,280 | €12,092 | +€4,813 | +66.1% |
| Other amounts payable | 47/48 | €18,260 | €18,638 | +€378 | +2.1% |
| Remuneration, social security and pensions | 62 | €19,132 | €27,242 | +€8,110 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,153 | €4,153 | = | 0.0% |
| Other operating charges | 640/8 | €1,421 | €2,443 | +€1,023 | +72.0% |
| Gross operating margin | 9900 | €51,236 | €52,373 | +€1,137 | +2.2% |
| Operating profit (loss) | 9901 | €26,531 | €18,536 | -€7,995 | -30.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €314 | €458 | +€144 | +46.1% |
| Recurring financial charges | 65 | €314 | €458 | +€144 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €26,217 | €18,078 | -€8,139 | -31.0% |
| Income taxes | 67/77 | €2,905 | €4,010 | +€1,105 | +38.1% |
| Profit (loss) for the period | 9904 | €23,313 | €14,068 | -€9,245 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,313 | €14,068 | -€9,245 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.