KRISTALL: 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.
KRISTALL
Largest movements
- Cash -€21,901
down €21,901 (-17.9%), from €122,330 to €100,429
mainly Contributions, distributions and other (-€42,000) and Tax, wage and social debts (-€14,648)
- Tangible fixed assets -€4,880
down €4,880 (-3.5%), from €138,602 to €133,722
of which Land and buildings: -€3,760
- Receivables within one year -€3,805
down €3,805 (-56.1%), from €6,776 to €2,971
of which Trade receivables: -€6,776
- Tax, wage and social debts -€14,648
down €14,648 (-92.4%), from €15,854 to €1,206
- Other debts -€9,583
down €9,583 (-17.9%), from €53,520 to €43,937
- Debts after one year -€8,035
down €8,035 (-13.0%), from €61,879 to €53,844
- Reserves +€4,171
up €4,171 (+6.7%), from €62,505 to €66,676
- Current portion of long-term debt -€3,751
down €3,751 (-25.5%), from €14,725 to €10,974
- Taxes -€3,713
down €3,713 (-62.2%), from €5,973 to €2,260
- Gross operating margin +€2,199
up €2,199 (+4.0%), from €54,428 to €56,627
- Financial income +€1,020
up €1,020 (+120%), from €847 to €1,867
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 | €287,708 | €256,123 | -€31,585 | -11.0% |
| Fixed assets | 21/28 | €138,602 | €133,722 | -€4,880 | -3.5% |
| Tangible fixed assets | 22/27 | €138,602 | €133,722 | -€4,880 | -3.5% |
| Land and buildings | 22 | €136,088 | €132,328 | -€3,760 | -2.8% |
| Plant, machinery and equipment | 23 | €444 | €111 | -€333 | -75.0% |
| Furniture and vehicles | 24 | €2,070 | €1,283 | -€787 | -38.0% |
| Current assets | 29/58 | €149,106 | €122,400 | -€26,706 | -17.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €19,000 | -€1,000 | -5.0% |
| Other amounts receivable | 291 | €20,000 | €19,000 | -€1,000 | -5.0% |
| Amounts receivable within one year | 40/41 | €6,776 | €2,971 | -€3,805 | -56.1% |
| Trade receivables | 40 | €6,776 | - | -€6,776 | |
| Other amounts receivable | 41 | - | €2,971 | +€2,971 | |
| Cash at bank and in hand | 54/58 | €122,330 | €100,429 | -€21,901 | -17.9% |
| Total equity and liabilities | 10/49 | €287,708 | €256,123 | -€31,585 | -11.0% |
| Equity | 10/15 | €140,565 | €144,736 | +€4,171 | +3.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Revaluation surpluses | 12 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €62,505 | €66,676 | +€4,171 | +6.7% |
| Distributable reserves | 133 | €62,505 | €66,676 | +€4,171 | +6.7% |
| Amounts payable | 17/49 | €147,143 | €111,387 | -€35,756 | -24.3% |
| Amounts payable after more than one year | 17 | €61,879 | €53,844 | -€8,035 | -13.0% |
| Financial debts | 170/4 | €61,879 | €53,844 | -€8,035 | -13.0% |
| Amounts payable within one year | 42/48 | €85,264 | €57,543 | -€27,721 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €14,725 | €10,974 | -€3,751 | -25.5% |
| Trade debts | 44 | €1,165 | €1,426 | +€261 | +22.4% |
| Suppliers | 440/4 | €1,165 | €1,426 | +€261 | +22.4% |
| Taxes, remuneration and social security | 45 | €15,854 | €1,206 | -€14,648 | -92.4% |
| Taxes | 450/3 | €15,854 | €1,206 | -€14,648 | -92.4% |
| Other amounts payable | 47/48 | €53,520 | €43,937 | -€9,583 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,074 | €4,880 | -€194 | -3.8% |
| Other operating charges | 640/8 | €2,046 | €2,106 | +€60 | +2.9% |
| Gross operating margin | 9900 | €54,428 | €56,627 | +€2,199 | +4.0% |
| Operating profit (loss) | 9901 | €47,308 | €49,641 | +€2,333 | +4.9% |
| Financial income | 75/76B | €847 | €1,867 | +€1,020 | +120% |
| Recurring financial income | 75 | €847 | €1,867 | +€1,020 | +120% |
| Financial charges | 65/66B | €3,449 | €3,077 | -€372 | -10.8% |
| Recurring financial charges | 65 | €3,449 | €3,077 | -€372 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €44,706 | €48,431 | +€3,725 | +8.3% |
| Income taxes | 67/77 | €5,973 | €2,260 | -€3,713 | -62.2% |
| Profit (loss) for the period | 9904 | €38,733 | €46,171 | +€7,438 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,733 | €46,171 | +€7,438 | +19.2% |
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 23 October 2026 via checked.be.