KRISMOBEL: 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.
KRISMOBEL
Largest movements
- Cash +€33,295
up €33,295 (+11.8%), from €281,611 to €314,906
mainly Net result for the year (+€64,302) and Tax, wage and social debts (+€11,961)
- Receivables within one year -€4,233
down €4,233 (-31.6%), from €13,409 to €9,175
of which Trade receivables: -€13,409
- Reserves +€12,456
up €12,456 (+3.8%), from €328,776 to €341,232
- Tax, wage and social debts +€11,961
up €11,961 (+1,262%), from €948 to €12,909
- Other debts +€5,367
up €5,367 (+80.0%), from €6,710 to €12,077
- Gross operating margin -€16,885
down €16,885 (-16.3%), from €103,834 to €86,949
- Taxes -€8,483
down €8,483 (-24.8%), from €34,261 to €25,778
- Financial income +€1,827
up €1,827 (+59.5%), from €3,070 to €4,897
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 | €355,960 | €385,650 | +€29,691 | +8.3% |
| Fixed assets | 21/28 | €492 | €43 | -€449 | -91.2% |
| Tangible fixed assets | 22/27 | €492 | €43 | -€449 | -91.2% |
| Land and buildings | 22 | €492 | €43 | -€449 | -91.2% |
| Current assets | 29/58 | €355,468 | €385,607 | +€30,139 | +8.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,409 | €9,175 | -€4,233 | -31.6% |
| Trade receivables | 40 | €13,409 | - | -€13,409 | |
| Other amounts receivable | 41 | - | €9,175 | +€9,175 | |
| Cash at bank and in hand | 54/58 | €281,611 | €314,906 | +€33,295 | +11.8% |
| Deferred charges and accrued income | 490/1 | €449 | €1,526 | +€1,077 | +240% |
| Total equity and liabilities | 10/49 | €355,960 | €385,650 | +€29,691 | +8.3% |
| Equity | 10/15 | €347,326 | €359,782 | +€12,456 | +3.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €328,776 | €341,232 | +€12,456 | +3.8% |
| Distributable reserves | 133 | €328,776 | €341,232 | +€12,456 | +3.8% |
| Amounts payable | 17/49 | €8,634 | €25,868 | +€17,235 | +200% |
| Amounts payable within one year | 42/48 | €8,634 | €25,388 | +€16,755 | +194% |
| Trade debts | 44 | €976 | €403 | -€574 | -58.8% |
| Suppliers | 440/4 | €976 | €403 | -€574 | -58.8% |
| Taxes, remuneration and social security | 45 | €948 | €12,909 | +€11,961 | +1,262% |
| Taxes | 450/3 | €948 | €12,909 | +€11,961 | +1,262% |
| Other amounts payable | 47/48 | €6,710 | €12,077 | +€5,367 | +80.0% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €449 | = | 0.0% |
| Other operating charges | 640/8 | €1,162 | €1,060 | -€103 | -8.8% |
| Gross operating margin | 9900 | €103,834 | €86,949 | -€16,885 | -16.3% |
| Operating profit (loss) | 9901 | €102,223 | €85,441 | -€16,783 | -16.4% |
| Financial income | 75/76B | €3,070 | €4,897 | +€1,827 | +59.5% |
| Recurring financial income | 75 | €3,070 | €4,897 | +€1,827 | +59.5% |
| Financial charges | 65/66B | €265 | €257 | -€7 | -2.8% |
| Recurring financial charges | 65 | €265 | €257 | -€7 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €105,028 | €90,080 | -€14,948 | -14.2% |
| Income taxes | 67/77 | €34,261 | €25,778 | -€8,483 | -24.8% |
| Profit (loss) for the period | 9904 | €70,767 | €64,302 | -€6,465 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,767 | €64,302 | -€6,465 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.