Krist & Carol: 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.
Krist & Carol
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€21,183
up €21,183 (+5.8%), from €367,464 to €388,647
of which Distributable reserves: +€21,183
- Debts after one year -€17,419
down €17,419 (-8.9%), from €195,027 to €177,608
of which Financial debts: -€35,497
- Trade debts +€11,632
up €11,632 (+189%), from €6,166 to €17,798
- Tax, wage and social debts -€6,664
down €6,664 (-22.0%), from €30,253 to €23,588
- Gross operating margin +€1,837
up €1,837 (+3.0%), from €61,781 to €63,618
- Taxes +€988
up €988 (+6.3%), from €15,759 to €16,747
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 | €653,874 | €663,138 | +€9,264 | +1.4% |
| Fixed assets | 21/28 | €620,575 | €620,000 | -€575 | -0.1% |
| Tangible fixed assets | 22/27 | €575 | €0 | -€575 | -100% |
| Furniture and vehicles | 24 | €575 | €0 | -€575 | -100% |
| Financial fixed assets | 28 | €620,000 | €620,000 | = | 0.0% |
| Current assets | 29/58 | €33,299 | €43,138 | +€9,839 | +29.5% |
| Amounts receivable within one year | 40/41 | €5,000 | €4,900 | -€100 | -2.0% |
| Trade receivables | 40 | €5,000 | €4,900 | -€100 | -2.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,412 | €7,655 | +€5,243 | +217% |
| Deferred charges and accrued income | 490/1 | €25,887 | €30,583 | +€4,696 | +18.1% |
| Total equity and liabilities | 10/49 | €653,874 | €663,138 | +€9,264 | +1.4% |
| Equity | 10/15 | €387,464 | €408,647 | +€21,183 | +5.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €367,464 | €388,647 | +€21,183 | +5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €367,464 | €388,647 | +€21,183 | +5.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €266,410 | €254,491 | -€11,919 | -4.5% |
| Amounts payable after more than one year | 17 | €195,027 | €177,608 | -€17,419 | -8.9% |
| Financial debts | 170/4 | €83,667 | €48,170 | -€35,497 | -42.4% |
| Other amounts payable | 178/9 | €111,360 | €129,438 | +€18,078 | +16.2% |
| Amounts payable within one year | 42/48 | €71,383 | €76,883 | +€5,500 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €34,965 | €35,497 | +€532 | +1.5% |
| Trade debts | 44 | €6,166 | €17,798 | +€11,632 | +189% |
| Suppliers | 440/4 | €6,166 | €17,798 | +€11,632 | +189% |
| Taxes, remuneration and social security | 45 | €30,253 | €23,588 | -€6,664 | -22.0% |
| Taxes | 450/3 | €30,253 | €23,588 | -€6,664 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €575 | -€341 | -37.2% |
| Other operating charges | 640/8 | €141 | €119 | -€21 | -15.2% |
| Gross operating margin | 9900 | €61,781 | €63,618 | +€1,837 | +3.0% |
| Operating profit (loss) | 9901 | €60,725 | €62,924 | +€2,199 | +3.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,429 | €4,993 | -€436 | -8.0% |
| Recurring financial charges | 65 | €5,429 | €4,993 | -€436 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €55,295 | €57,931 | +€2,635 | +4.8% |
| Income taxes | 67/77 | €15,759 | €16,747 | +€988 | +6.3% |
| Profit (loss) for the period | 9904 | €39,536 | €41,183 | +€1,647 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,536 | €41,183 | +€1,647 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.