KRISN: 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.
KRISN
Largest movements
- Receivables within one year -€11,444
down €11,444 (-82.3%), from €13,905 to €2,461
- Tangible fixed assets -€8,974
down €8,974 (-70.7%), from €12,687 to €3,713
- Cash +€2,545
up €2,545 (+5.2%), from €49,327 to €51,872
mainly Receivables within one year (+€11,444) and Depreciation (+€8,974)
- Profit (loss) carried forward -€11,496
down €11,496 (-495.7%), from -€2,319 to -€13,815
- Tax, wage and social debts -€7,607
down €7,607 (-30.4%), from €24,988 to €17,380
- Trade debts +€1,327
up €1,327 (+535.3%), from €248 to €1,574
- Gross operating margin -€9,289
down €9,289, from €7,693 to -€1,595
- Financial charges -€320
down €320 (-85.3%), from €375 to €55
- Taxes +€165
up €165 (+96.8%), from -€170 to -€6
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 | €76,730 | €58,894 | -€17,835 | -23.2% |
| Fixed assets | 21/28 | €12,687 | €3,713 | -€8,974 | -70.7% |
| Tangible fixed assets | 22/27 | €12,687 | €3,713 | -€8,974 | -70.7% |
| Furniture and vehicles | 24 | €12,687 | €3,713 | -€8,974 | -70.7% |
| Current assets | 29/58 | €64,043 | €55,182 | -€8,861 | -13.8% |
| Amounts receivable within one year | 40/41 | €13,905 | €2,461 | -€11,444 | -82.3% |
| Trade receivables | 40 | €13,905 | €2,461 | -€11,444 | -82.3% |
| Cash at bank and in hand | 54/58 | €49,327 | €51,872 | +€2,545 | +5.2% |
| Deferred charges and accrued income | 490/1 | €811 | €849 | +€38 | +4.7% |
| Total equity and liabilities | 10/49 | €76,730 | €58,894 | -€17,835 | -23.2% |
| Equity | 10/15 | €48,792 | €37,296 | -€11,496 | -23.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €11,111 | €11,111 | = | 0.0% |
| Distributable reserves | 133 | €11,111 | €11,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,319 | -€13,815 | -€11,496 | -495.7% |
| Amounts payable | 17/49 | €27,938 | €21,598 | -€6,340 | -22.7% |
| Amounts payable within one year | 42/48 | €27,938 | €21,598 | -€6,340 | -22.7% |
| Financial debts | 43 | €406 | €348 | -€59 | -14.5% |
| Other loans | 439 | €406 | €348 | -€59 | -14.5% |
| Trade debts | 44 | €248 | €1,574 | +€1,327 | +535.3% |
| Suppliers | 440/4 | €248 | €1,574 | +€1,327 | +535.3% |
| Taxes, remuneration and social security | 45 | €24,988 | €17,380 | -€7,607 | -30.4% |
| Remuneration and social security | 454/9 | €24,988 | €17,380 | -€7,607 | -30.4% |
| Other amounts payable | 47/48 | €2,296 | €2,296 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,974 | €8,974 | = | 0.0% |
| Other operating charges | 640/8 | €834 | €877 | +€43 | +5.2% |
| Gross operating margin | 9900 | €7,693 | -€1,595 | -€9,289 | |
| Operating profit (loss) | 9901 | -€2,114 | -€11,446 | -€9,332 | -441.4% |
| Financial charges | 65/66B | €375 | €55 | -€320 | -85.3% |
| Recurring financial charges | 65 | €375 | €55 | -€320 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,489 | -€11,501 | -€9,012 | -362.0% |
| Income taxes | 67/77 | -€170 | -€6 | +€165 | +96.8% |
| Profit (loss) for the period | 9904 | -€2,319 | -€11,496 | -€9,177 | -395.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,319 | -€11,496 | -€9,177 | -395.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.