KRISSOINS: 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.
KRISSOINS
Largest movements
- Cash +€17,037
up €17,037 (+28.2%), from €60,464 to €77,501
mainly Other debts (+€22,273) and Net result for the year (+€20,148)
- Deferred charges and accrued income -€2,164
down €2,164 (-15.7%), from €13,811 to €11,646
- Other debts +€22,273
up €22,273 (+196.1%), from €11,359 to €33,632
- Contributions -€18,599
down €18,599 (-100.0%), from €18,600 to €1
- Reserves +€10,667
up €10,667 (+21.5%), from €49,615 to €60,283
of which Distributable reserves: +€12,527
- Gross operating margin +€13,207
up €13,207 (+61.4%), from €21,503 to €34,710
- Taxes +€2,965
up €2,965 (+53.7%), from €5,520 to €8,485
- Financial charges -€1,109
down €1,109 (-40.0%), from €2,773 to €1,664
- Financial income -€702
down €702 (-82.4%), from €852 to €150
- Staff costs +€595
up €595 (+21.2%), from €2,804 to €3,399
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 | €82,992 | €96,362 | +€13,369 | +16.1% |
| Fixed assets | 21/28 | €3,037 | €2,373 | -€664 | -21.9% |
| Tangible fixed assets | 22/27 | €3,037 | €2,373 | -€664 | -21.9% |
| Land and buildings | 22 | €1,413 | €1,231 | -€182 | -12.9% |
| Furniture and vehicles | 24 | €1,624 | €1,141 | -€482 | -29.7% |
| Current assets | 29/58 | €79,956 | €93,989 | +€14,033 | +17.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,681 | €4,841 | -€840 | -14.8% |
| Trade receivables | 40 | - | €3,281 | +€3,281 | |
| Other amounts receivable | 41 | €5,681 | €1,560 | -€4,121 | -72.5% |
| Cash at bank and in hand | 54/58 | €60,464 | €77,501 | +€17,037 | +28.2% |
| Deferred charges and accrued income | 490/1 | €13,811 | €11,646 | -€2,164 | -15.7% |
| Total equity and liabilities | 10/49 | €82,992 | €96,362 | +€13,369 | +16.1% |
| Equity | 10/15 | €68,215 | €60,284 | -€7,932 | -11.6% |
| Contributions | 10/11 | €18,600 | €1 | -€18,599 | -100.0% |
| Reserves | 13 | €49,615 | €60,283 | +€10,667 | +21.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €47,755 | €60,283 | +€12,527 | +26.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,777 | €36,078 | +€21,301 | +144.1% |
| Amounts payable within one year | 42/48 | €14,777 | €36,078 | +€21,301 | +144.1% |
| Trade debts | 44 | €755 | €0 | -€755 | -100.0% |
| Suppliers | 440/4 | €755 | €0 | -€755 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,663 | €2,446 | -€217 | -8.1% |
| Taxes | 450/3 | €598 | €381 | -€217 | -36.3% |
| Remuneration and social security | 454/9 | €2,065 | €2,065 | = | 0.0% |
| Other amounts payable | 47/48 | €11,359 | €33,632 | +€22,273 | +196.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,804 | €3,399 | +€595 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,058 | €664 | -€394 | -37.3% |
| Other operating charges | 640/8 | €453 | €500 | +€47 | +10.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,503 | €34,710 | +€13,207 | +61.4% |
| Operating profit (loss) | 9901 | €17,188 | €30,147 | +€12,960 | +75.4% |
| Financial income | 75/76B | €852 | €150 | -€702 | -82.4% |
| Recurring financial income | 75 | €852 | €150 | -€702 | -82.4% |
| Financial charges | 65/66B | €2,773 | €1,664 | -€1,109 | -40.0% |
| Recurring financial charges | 65 | €2,773 | €1,664 | -€1,109 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €15,267 | €28,633 | +€13,366 | +87.5% |
| Income taxes | 67/77 | €5,520 | €8,485 | +€2,965 | +53.7% |
| Profit (loss) for the period | 9904 | €9,748 | €20,148 | +€10,401 | +106.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,748 | €20,148 | +€10,401 | +106.7% |
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 5 October 2026 via checked.be.