KRISS: 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.
KRISS
Largest movements
- Receivables after one year -€300,000
down €300,000 (-10.0%), from €3.0m to €2.7m
- Tangible fixed assets -€177,325
down €177,325 (-14.7%), from €1.2m to €1.0m
of which Land and buildings: -€272,744
- Receivables within one year -€110,465
down €110,465 (-26.9%), from €410,465 to €300,000
- Current investments -€106,281
down €106,281 (-17.4%), from €609,207 to €502,925
- Profit (loss) carried forward -€1.0m
down €1.0m (-33.5%), from €3.0m to €2.0m
- Reserves +€331,067
up €331,067 (+27.0%), from €1.2m to €1.6m
of which Distributable reserves: +€331,067
- Other debts -€273,820
down €273,820 (-30.4%), from €900,000 to €626,180
- Tax, wage and social debts +€237,186
up €237,186 (+131%), from €180,742 to €417,928
- Gross operating margin +€46,992
up €46,992 (+7.3%), from €642,158 to €689,150
- Depreciation +€12,752
up €12,752 (+4.7%), from €272,821 to €285,573
- Other operating charges +€11,471
up €11,471 (+446%), from €2,570 to €14,041
- Financial income -€10,961
down €10,961 (-9.6%), from €113,980 to €103,019
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 | €5,417,490 | €4,713,604 | -€703,885 | -13.0% |
| Fixed assets | 21/28 | €1,209,974 | €1,032,649 | -€177,325 | -14.7% |
| Tangible fixed assets | 22/27 | €1,209,974 | €1,032,649 | -€177,325 | -14.7% |
| Land and buildings | 22 | €1,207,399 | €934,654 | -€272,744 | -22.6% |
| Furniture and vehicles | 24 | €2,576 | €97,995 | +€95,419 | +3,704% |
| Current assets | 29/58 | €4,207,515 | €3,680,955 | -€526,560 | -12.5% |
| Amounts receivable after more than one year | 29 | €3,000,000 | €2,700,000 | -€300,000 | -10.0% |
| Other amounts receivable | 291 | €3,000,000 | €2,700,000 | -€300,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €410,465 | €300,000 | -€110,465 | -26.9% |
| Other amounts receivable | 41 | €410,465 | €300,000 | -€110,465 | -26.9% |
| Current investments | 50/53 | €609,207 | €502,925 | -€106,281 | -17.4% |
| Cash at bank and in hand | 54/58 | €180,635 | €173,965 | -€6,671 | -3.7% |
| Deferred charges and accrued income | 490/1 | €7,208 | €4,065 | -€3,143 | -43.6% |
| Total equity and liabilities | 10/49 | €5,417,490 | €4,713,604 | -€703,885 | -13.0% |
| Equity | 10/15 | €4,334,740 | €3,665,807 | -€668,933 | -15.4% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,224,165 | €1,555,232 | +€331,067 | +27.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €1,211,771 | €1,542,837 | +€331,067 | +27.3% |
| Profit (loss) carried forward | 14 | €2,986,628 | €1,986,628 | -€1.0m | -33.5% |
| Amounts payable | 17/49 | €1,082,750 | €1,047,798 | -€34,952 | -3.2% |
| Amounts payable within one year | 42/48 | €1,082,750 | €1,047,798 | -€34,952 | -3.2% |
| Trade debts | 44 | €2,007 | €3,689 | +€1,682 | +83.8% |
| Suppliers | 440/4 | €2,007 | €3,689 | +€1,682 | +83.8% |
| Taxes, remuneration and social security | 45 | €180,742 | €417,928 | +€237,186 | +131% |
| Taxes | 450/3 | €180,742 | €417,928 | +€237,186 | +131% |
| Other amounts payable | 47/48 | €900,000 | €626,180 | -€273,820 | -30.4% |
| Non-recurring operating income | 76A | - | €3,034 | +€3,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272,821 | €285,573 | +€12,752 | +4.7% |
| Other operating charges | 640/8 | €2,570 | €14,041 | +€11,471 | +446% |
| Gross operating margin | 9900 | €642,158 | €689,150 | +€46,992 | +7.3% |
| Operating profit (loss) | 9901 | €366,767 | €389,537 | +€22,769 | +6.2% |
| Financial income | 75/76B | €113,980 | €103,019 | -€10,961 | -9.6% |
| Recurring financial income | 75 | €113,980 | €103,019 | -€10,961 | -9.6% |
| Financial charges | 65/66B | €590 | €666 | +€76 | +12.8% |
| Recurring financial charges | 65 | €590 | €666 | +€76 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €480,157 | €491,890 | +€11,733 | +2.4% |
| Income taxes | 67/77 | €155,594 | €160,823 | +€5,229 | +3.4% |
| Profit (loss) for the period | 9904 | €324,563 | €331,067 | +€6,504 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €324,563 | €331,067 | +€6,504 | +2.0% |
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 13 October 2026 via checked.be.