KRISSO: 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.
KRISSO
Largest movements
- Tangible fixed assets +€53,186
up €53,186 (+93.9%), from €56,621 to €109,807
of which Furniture and vehicles: +€63,209
- Receivables within one year -€15,477
down €15,477 (-41.3%), from €37,497 to €22,020
of which Other amounts receivable: -€15,722
- Cash +€11,121
up €11,121 (+5.3%), from €211,260 to €222,380
mainly Net result for the year (+€31,324) and Other debts (+€30,825)
- Reserves +€31,324
up €31,324 (+12.4%), from €252,002 to €283,326
- Other debts +€30,825
up €30,825 (+12,891%), from €239 to €31,064
- Trade debts -€22,221
down €22,221 (-71.1%), from €31,246 to €9,025
- Tax, wage and social debts +€9,821
up €9,821 (+29.8%), from €32,949 to €42,769
of which Remuneration and social security: +€9,070
- Gross operating margin -€42,634
down €42,634 (-11.2%), from €381,007 to €338,373
- Staff costs +€35,409
up €35,409 (+15.7%), from €225,867 to €261,276
- Taxes -€17,354
down €17,354 (-63.1%), from €27,485 to €10,131
- Depreciation +€4,949
up €4,949 (+23.9%), from €20,684 to €25,633
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 | €324,756 | €372,234 | +€47,478 | +14.6% |
| Fixed assets | 21/28 | €60,854 | €113,540 | +€52,686 | +86.6% |
| Intangible fixed assets | 21 | €4,233 | €3,733 | -€500 | -11.8% |
| Tangible fixed assets | 22/27 | €56,621 | €109,807 | +€53,186 | +93.9% |
| Land and buildings | 22 | €2,135 | €1,581 | -€554 | -25.9% |
| Plant, machinery and equipment | 23 | €33,369 | €30,775 | -€2,594 | -7.8% |
| Furniture and vehicles | 24 | €4,165 | €67,374 | +€63,209 | +1,518% |
| Other tangible fixed assets | 26 | €16,952 | €10,077 | -€6,875 | -40.6% |
| Current assets | 29/58 | €263,902 | €258,695 | -€5,208 | -2.0% |
| Stocks and contracts in progress | 3 | €14,587 | €13,624 | -€963 | -6.6% |
| Stocks | 30/36 | €14,587 | €13,624 | -€963 | -6.6% |
| Amounts receivable within one year | 40/41 | €37,497 | €22,020 | -€15,477 | -41.3% |
| Trade receivables | 40 | €17,473 | €17,718 | +€246 | +1.4% |
| Other amounts receivable | 41 | €20,024 | €4,302 | -€15,722 | -78.5% |
| Cash at bank and in hand | 54/58 | €211,260 | €222,380 | +€11,121 | +5.3% |
| Deferred charges and accrued income | 490/1 | €559 | €670 | +€111 | +19.9% |
| Total equity and liabilities | 10/49 | €324,756 | €372,234 | +€47,478 | +14.6% |
| Equity | 10/15 | €257,002 | €288,326 | +€31,324 | +12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €252,002 | €283,326 | +€31,324 | +12.4% |
| Distributable reserves | 133 | €252,002 | €283,326 | +€31,324 | +12.4% |
| Amounts payable | 17/49 | €67,754 | €83,908 | +€16,154 | +23.8% |
| Amounts payable within one year | 42/48 | €67,418 | €82,859 | +€15,442 | +22.9% |
| Trade debts | 44 | €31,246 | €9,025 | -€22,221 | -71.1% |
| Suppliers | 440/4 | €31,246 | €9,025 | -€22,221 | -71.1% |
| Advances received on contracts in progress | 46 | €2,983 | €0 | -€2,983 | -100% |
| Taxes, remuneration and social security | 45 | €32,949 | €42,769 | +€9,821 | +29.8% |
| Taxes | 450/3 | €7,256 | €8,006 | +€750 | +10.3% |
| Remuneration and social security | 454/9 | €25,692 | €34,763 | +€9,070 | +35.3% |
| Other amounts payable | 47/48 | €239 | €31,064 | +€30,825 | +12,891% |
| Accrued charges and deferred income | 492/3 | €337 | €1,049 | +€712 | +211% |
| Remuneration, social security and pensions | 62 | €225,867 | €261,276 | +€35,409 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,684 | €25,633 | +€4,949 | +23.9% |
| Other operating charges | 640/8 | €4,807 | €4,757 | -€50 | -1.0% |
| Gross operating margin | 9900 | €381,007 | €338,373 | -€42,634 | -11.2% |
| Operating profit (loss) | 9901 | €129,649 | €46,707 | -€82,942 | -64.0% |
| Financial income | 75/76B | €2,727 | €1,703 | -€1,025 | -37.6% |
| Recurring financial income | 75 | €2,727 | €1,703 | -€1,025 | -37.6% |
| Financial charges | 65/66B | €5,667 | €6,954 | +€1,287 | +22.7% |
| Recurring financial charges | 65 | €5,667 | €6,954 | +€1,287 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €126,709 | €41,455 | -€85,254 | -67.3% |
| Income taxes | 67/77 | €27,485 | €10,131 | -€17,354 | -63.1% |
| Profit (loss) for the period | 9904 | €99,224 | €31,324 | -€67,900 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,224 | €31,324 | -€67,900 | -68.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.