KRISTED: 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.
KRISTED
Largest movements
- Receivables within one year +€76,400
up €76,400 (+21.4%), from €357,611 to €434,011
- Tangible fixed assets -€13,833
down €13,833 (-4.0%), from €345,489 to €331,657
of which Plant, machinery and equipment: -€7,772
- Cash -€8,917
down €8,917 (-64.2%), from €13,886 to €4,969
mainly Receivables within one year (-€76,400) and Net result for the year (-€2,269)
- Current portion of long-term debt +€50,043
up €50,043 (+17.0%), from €294,957 to €345,000
- Gross operating margin +€15,446
up €15,446, from -€4,298 to €11,149
- Financial charges +€5,329
up €5,329 (+88.4%), from €6,031 to €11,361
- Financial income +€1,666
up €1,666 (+14.9%), from €11,216 to €12,882
of which Financial income: +€1,667
- Other operating charges +€337
up €337 (+18.1%), from €1,865 to €2,202
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,523 | €773,174 | +€53,650 | +7.5% |
| Fixed assets | 21/28 | €345,489 | €331,657 | -€13,833 | -4.0% |
| Tangible fixed assets | 22/27 | €345,489 | €331,657 | -€13,833 | -4.0% |
| Land and buildings | 22 | €326,939 | €320,879 | -€6,061 | -1.9% |
| Plant, machinery and equipment | 23 | €18,550 | €10,778 | -€7,772 | -41.9% |
| Current assets | 29/58 | €374,034 | €441,517 | +€67,483 | +18.0% |
| Amounts receivable within one year | 40/41 | €357,611 | €434,011 | +€76,400 | +21.4% |
| Other amounts receivable | 41 | €357,611 | €434,011 | +€76,400 | +21.4% |
| Current investments | 50/53 | €2,538 | €2,538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,886 | €4,969 | -€8,917 | -64.2% |
| Total equity and liabilities | 10/49 | €719,523 | €773,174 | +€53,650 | +7.5% |
| Equity | 10/15 | €388,016 | €385,747 | -€2,269 | -0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,024 | €257,739 | -€3,285 | -1.3% |
| Tax-exempt reserves | 132 | €69,824 | €66,539 | -€3,285 | -4.7% |
| Distributable reserves | 133 | €191,200 | €191,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,992 | €108,008 | +€1,016 | +0.9% |
| Provisions and deferred taxes | 16 | €36,550 | €35,455 | -€1,095 | -3.0% |
| Deferred taxes | 168 | €36,550 | €35,455 | -€1,095 | -3.0% |
| Amounts payable | 17/49 | €294,957 | €351,972 | +€57,015 | +19.3% |
| Amounts payable within one year | 42/48 | €294,957 | €351,972 | +€57,015 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €294,957 | €345,000 | +€50,043 | +17.0% |
| Trade debts | 44 | - | €654 | +€654 | |
| Suppliers | 440/4 | - | €654 | +€654 | |
| Other amounts payable | 47/48 | - | €6,318 | +€6,318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,833 | €13,833 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,865 | €2,202 | +€337 | +18.1% |
| Gross operating margin | 9900 | -€4,298 | €11,149 | +€15,446 | |
| Operating profit (loss) | 9901 | -€19,995 | -€4,885 | +€15,109 | +75.6% |
| Financial income | 75/76B | €11,216 | €12,882 | +€1,666 | +14.9% |
| Recurring financial income | 75 | €11,215 | €12,882 | +€1,667 | +14.9% |
| Non-recurring financial income | 76B | €1 | €0 | -€1 | -90.0% |
| Financial charges | 65/66B | €6,031 | €11,361 | +€5,329 | +88.4% |
| Recurring financial charges | 65 | €6,031 | €11,361 | +€5,329 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,810 | -€3,364 | +€11,446 | +77.3% |
| Transfer from deferred taxes | 780 | €1,095 | €1,095 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€13,715 | -€2,269 | +€11,446 | +83.5% |
| Transfer from tax-exempt reserves | 789 | €3,285 | €3,285 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,430 | €1,016 | +€11,446 |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.