KRISTAL: 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.
KRISTAL
Largest movements
- Cash +€38,750
up €38,750 (+3.9%), from €997,760 to €1.0m
mainly Net result for the year (+€251,412) and Other debts (+€180,000)
- Receivables within one year -€35,882
down €35,882 (-19.9%), from €180,418 to €144,536
of which Trade receivables: -€30,293
- Trade debts -€338,581
down €338,581 (-81.1%), from €417,699 to €79,118
- Other debts +€180,000
up €180,000 (+84.9%), from €212,120 to €392,120
- Tax, wage and social debts +€89,351
up €89,351 (+434%), from €20,598 to €109,949
of which Taxes: +€63,212
- Profit (loss) carried forward +€71,412
up €71,412 (+10.7%), from €667,282 to €738,694
- Gross operating margin +€225,745
up €225,745 (+67.2%), from €335,691 to €561,436
- Purchases and services -€181,658
down €181,658 (-9.3%), from €1.9m to €1.8m
- Turnover +€162,940
up €162,940 (+7.6%), from €2.2m to €2.3m
- Taxes +€68,006
up €68,006 (+377%), from €18,022 to €86,028
- Staff costs +€41,113
up €41,113 (+19.9%), from €206,455 to €247,568
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 | €1,386,983 | €1,389,165 | +€2,182 | +0.2% |
| Fixed assets | 21/28 | €160 | €160 | = | 0.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €1,386,823 | €1,389,005 | +€2,182 | +0.2% |
| Amounts receivable within one year | 40/41 | €180,418 | €144,536 | -€35,882 | -19.9% |
| Trade receivables | 40 | €157,300 | €127,007 | -€30,293 | -19.3% |
| Other amounts receivable | 41 | €23,118 | €17,529 | -€5,589 | -24.2% |
| Current investments | 50/53 | €200,599 | €200,599 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €997,760 | €1,036,511 | +€38,750 | +3.9% |
| Deferred charges and accrued income | 490/1 | €8,046 | €7,360 | -€687 | -8.5% |
| Total equity and liabilities | 10/49 | €1,386,983 | €1,389,165 | +€2,182 | +0.2% |
| Equity | 10/15 | €736,567 | €807,979 | +€71,412 | +9.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | €37,184 | €37,184 | = | 0.0% |
| Issued capital | 100 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €32,101 | €32,101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,383 | €28,383 | = | 0.0% |
| Profit (loss) carried forward | 14 | €667,282 | €738,694 | +€71,412 | +10.7% |
| Amounts payable | 17/49 | €650,417 | €581,186 | -€69,230 | -10.6% |
| Amounts payable within one year | 42/48 | €650,417 | €581,186 | -€69,230 | -10.6% |
| Trade debts | 44 | €417,699 | €79,118 | -€338,581 | -81.1% |
| Suppliers | 440/4 | €417,699 | €79,118 | -€338,581 | -81.1% |
| Taxes, remuneration and social security | 45 | €20,598 | €109,949 | +€89,351 | +434% |
| Taxes | 450/3 | €2,447 | €65,660 | +€63,212 | +2,583% |
| Remuneration and social security | 454/9 | €18,150 | €44,289 | +€26,139 | +144% |
| Other amounts payable | 47/48 | €212,120 | €392,120 | +€180,000 | +84.9% |
| Turnover | 70 | €2,156,604 | €2,319,544 | +€162,940 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,943,640 | €1,761,981 | -€181,658 | -9.3% |
| Remuneration, social security and pensions | 62 | €206,455 | €247,568 | +€41,113 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,561 | - | -€8,561 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,430 | - | -€7,430 | |
| Other operating charges | 640/8 | €5,284 | €1,010 | -€4,275 | -80.9% |
| Non-recurring operating charges | 66A | €32,720 | -€12,118 | -€44,838 | |
| Gross operating margin | 9900 | €335,691 | €561,436 | +€225,745 | +67.2% |
| Operating profit (loss) | 9901 | €75,240 | €324,976 | +€249,736 | +332% |
| Financial income | 75/76B | €35,062 | €13,313 | -€21,750 | -62.0% |
| Recurring financial income | 75 | €6,680 | €13,313 | +€6,633 | +99.3% |
| Non-recurring financial income | 76B | €28,383 | - | -€28,383 | |
| Financial charges | 65/66B | €6,251 | €849 | -€5,402 | -86.4% |
| Recurring financial charges | 65 | €6,251 | €849 | -€5,402 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €104,052 | €337,440 | +€233,388 | +224% |
| Income taxes | 67/77 | €18,022 | €86,028 | +€68,006 | +377% |
| Profit (loss) for the period | 9904 | €86,030 | €251,412 | +€165,382 | +192% |
| Transfer to tax-exempt reserves | 689 | €28,383 | - | -€28,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,648 | €251,412 | +€193,765 | +336% |
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 20 October 2026 via checked.be.