KRISS: what changed
Two fiscal 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
- Cash -€25,529
down €25,529 (-60.2%), from €42,399 to €16,870
mainly Stocks and contracts (-€15,650) and Net result for the year (-€11,603)
- Stocks and contracts +€15,650
up €15,650 (+6.5%), from €241,552 to €257,202
- Profit (loss) carried forward -€11,603
down €11,603 (-19.6%), from €59,178 to €47,575
- Trade debts -€3,436
down €3,436 (-63.9%), from €5,374 to €1,939
- Gross operating margin -€1,089
down €1,089 (-15.5%), from -€7,006 to -€8,094
- Depreciation -€828
down €828 (-39.4%), from €2,101 to €1,273
- Financial income +€153
up €153 (+100.6%), from €152 to €304
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 | €291,321 | €279,403 | -€11,918 | -4.1% |
| Fixed assets | 21/28 | €1,671 | €398 | -€1,273 | -76.2% |
| Tangible fixed assets | 22/27 | €1,671 | €398 | -€1,273 | -76.2% |
| Furniture and vehicles | 24 | €1,671 | €398 | -€1,273 | -76.2% |
| Current assets | 29/58 | €289,650 | €279,005 | -€10,646 | -3.7% |
| Stocks and contracts in progress | 3 | €241,552 | €257,202 | +€15,650 | +6.5% |
| Stocks | 30/36 | €241,552 | €257,202 | +€15,650 | +6.5% |
| Amounts receivable within one year | 40/41 | €5,699 | €4,932 | -€767 | -13.5% |
| Other amounts receivable | 41 | €5,699 | €4,932 | -€767 | -13.5% |
| Cash at bank and in hand | 54/58 | €42,399 | €16,870 | -€25,529 | -60.2% |
| Total equity and liabilities | 10/49 | €291,321 | €279,403 | -€11,918 | -4.1% |
| Equity | 10/15 | €264,439 | €252,836 | -€11,603 | -4.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €5,261 | €5,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,261 | €5,261 | = | 0.0% |
| Legal reserve | 130 | €5,261 | €5,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,178 | €47,575 | -€11,603 | -19.6% |
| Amounts payable | 17/49 | €26,882 | €26,567 | -€315 | -1.2% |
| Amounts payable within one year | 42/48 | €26,882 | €26,567 | -€315 | -1.2% |
| Trade debts | 44 | €5,374 | €1,939 | -€3,436 | -63.9% |
| Suppliers | 440/4 | €5,374 | €1,939 | -€3,436 | -63.9% |
| Taxes, remuneration and social security | 45 | €2,277 | €2,498 | +€221 | +9.7% |
| Taxes | 450/3 | €2,277 | €2,498 | +€221 | +9.7% |
| Other amounts payable | 47/48 | €19,231 | €22,131 | +€2,900 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €1,273 | -€828 | -39.4% |
| Other operating charges | 640/8 | €799 | €813 | +€14 | +1.8% |
| Gross operating margin | 9900 | -€7,006 | -€8,094 | -€1,089 | -15.5% |
| Operating profit (loss) | 9901 | -€9,905 | -€10,180 | -€275 | -2.8% |
| Financial income | 75/76B | €152 | €304 | +€153 | +100.6% |
| Recurring financial income | 75 | €152 | €304 | +€153 | +100.6% |
| Financial charges | 65/66B | €1,657 | €1,590 | -€67 | -4.0% |
| Recurring financial charges | 65 | €1,657 | €1,590 | -€67 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,410 | -€11,466 | -€56 | -0.5% |
| Income taxes | 67/77 | €151 | €137 | -€14 | -9.0% |
| Profit (loss) for the period | 9904 | -€11,561 | -€11,603 | -€42 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,561 | -€11,603 | -€42 | -0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.