KRISPIE: 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.
KRISPIE
Largest movements
- Cash +€21,196
up €21,196 (+152.1%), from €13,939 to €35,135
mainly Net result for the year (+€15,322) and Debts after one year (+€10,285)
- Tangible fixed assets +€12,316
up €12,316 (+36.9%), from €33,363 to €45,679
of which Furniture and vehicles: +€15,063
- Deferred charges and accrued income -€10,000
down €10,000 (-89.0%), from €11,241 to €1,241
- Receivables within one year +€1,794
up €1,794 (+57.3%), from €3,129 to €4,923
of which Trade receivables: +€1,583
- Reserves +€15,323
up €15,323 (+101.2%), from €15,144 to €30,467
- Debts after one year +€10,285
up €10,285 (+49.3%), from €20,841 to €31,126
- Tax, wage and social debts +€2,286
up €2,286 (+43.1%), from €5,303 to €7,589
of which Taxes: +€2,368
- Trade debts -€1,057
down €1,057 (-32.3%), from €3,270 to €2,213
- Turnover -€121,490
no longer reported in 2025 (was €121,490)
- Purchases and services -€103,929
no longer reported in 2025 (was €103,929)
- Gross operating margin +€14,331
up €14,331 (+81.6%), from €17,561 to €31,892
- Depreciation -€4,256
down €4,256 (-38.9%), from €10,927 to €6,671
- Taxes +€2,527
up €2,527 (+229.7%), from €1,100 to €3,627
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 | €61,672 | €86,978 | +€25,306 | +41.0% |
| Fixed assets | 21/28 | €33,363 | €45,679 | +€12,316 | +36.9% |
| Tangible fixed assets | 22/27 | €33,363 | €45,679 | +€12,316 | +36.9% |
| Plant, machinery and equipment | 23 | €8,206 | €5,459 | -€2,747 | -33.5% |
| Furniture and vehicles | 24 | €25,157 | €40,220 | +€15,063 | +59.9% |
| Current assets | 29/58 | €28,309 | €41,299 | +€12,990 | +45.9% |
| Amounts receivable within one year | 40/41 | €3,129 | €4,923 | +€1,794 | +57.3% |
| Trade receivables | 40 | - | €1,583 | +€1,583 | |
| Other amounts receivable | 41 | €3,129 | €3,340 | +€211 | +6.7% |
| Cash at bank and in hand | 54/58 | €13,939 | €35,135 | +€21,196 | +152.1% |
| Deferred charges and accrued income | 490/1 | €11,241 | €1,241 | -€10,000 | -89.0% |
| Total equity and liabilities | 10/49 | €61,672 | €86,978 | +€25,306 | +41.0% |
| Equity | 10/15 | €20,144 | €35,467 | +€15,323 | +76.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,144 | €30,467 | +€15,323 | +101.2% |
| Distributable reserves | 133 | €15,144 | €30,467 | +€15,323 | +101.2% |
| Amounts payable | 17/49 | €41,528 | €51,511 | +€9,983 | +24.0% |
| Amounts payable after more than one year | 17 | €20,841 | €31,126 | +€10,285 | +49.3% |
| Financial debts | 170/4 | €20,841 | €31,126 | +€10,285 | +49.3% |
| Amounts payable within one year | 42/48 | €20,283 | €19,895 | -€388 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €10,860 | €10,093 | -€767 | -7.1% |
| Trade debts | 44 | €3,270 | €2,213 | -€1,057 | -32.3% |
| Suppliers | 440/4 | €3,270 | €2,213 | -€1,057 | -32.3% |
| Taxes, remuneration and social security | 45 | €5,303 | €7,589 | +€2,286 | +43.1% |
| Taxes | 450/3 | €3,503 | €5,871 | +€2,368 | +67.6% |
| Remuneration and social security | 454/9 | €1,800 | €1,718 | -€82 | -4.6% |
| Other amounts payable | 47/48 | €850 | - | -€850 | |
| Accrued charges and deferred income | 492/3 | €404 | €490 | +€86 | +21.3% |
| Turnover | 70 | €121,490 | - | -€121,490 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,929 | - | -€103,929 | |
| Remuneration, social security and pensions | 62 | €1,239 | €2,624 | +€1,385 | +111.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,927 | €6,671 | -€4,256 | -38.9% |
| Other operating charges | 640/8 | €383 | €610 | +€227 | +59.3% |
| Non-recurring operating charges | 66A | - | €938 | +€938 | |
| Gross operating margin | 9900 | €17,561 | €31,892 | +€14,331 | +81.6% |
| Operating profit (loss) | 9901 | €5,012 | €21,049 | +€16,037 | +320.0% |
| Financial charges | 65/66B | €1,478 | €2,100 | +€622 | +42.1% |
| Recurring financial charges | 65 | €1,478 | €2,100 | +€622 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €3,534 | €18,949 | +€15,415 | +436.2% |
| Income taxes | 67/77 | €1,100 | €3,627 | +€2,527 | +229.7% |
| Profit (loss) for the period | 9904 | €2,434 | €15,322 | +€12,888 | +529.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,434 | €15,322 | +€12,888 | +529.5% |
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.