KRISTI: 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.
KRISTI
Largest movements
- Cash +€39,499
up €39,499 (+27.4%), from €144,129 to €183,628
mainly Other debts (+€31,487) and Net result for the year (+€31,013)
- Tangible fixed assets +€6,413
up €6,413 (+15.0%), from €42,737 to €49,149
of which Furniture and vehicles: +€13,402
- Stocks and contracts -€6,357
down €6,357 (-49.3%), from €12,907 to €6,550
- Other debts +€31,487
new in 2025: €31,487
- Profit (loss) carried forward +€31,013
up €31,013 (+23.9%), from €129,799 to €160,812
- Tax, wage and social debts -€17,372
down €17,372 (-54.9%), from €31,649 to €14,277
of which Taxes: -€11,830
- Gross operating margin +€106,438
up €106,438 (+111.5%), from €95,474 to €201,912
- Staff costs +€40,691
up €40,691 (+40.5%), from €100,551 to €141,241
- Taxes +€11,113
up €11,113 (+7965.2%), from €140 to €11,253
- Depreciation +€4,624
up €4,624 (+42.7%), from €10,841 to €15,465
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 | €208,022 | €247,577 | +€39,555 | +19.0% |
| Fixed assets | 21/28 | €50,987 | €57,399 | +€6,413 | +12.6% |
| Tangible fixed assets | 22/27 | €42,737 | €49,149 | +€6,413 | +15.0% |
| Plant, machinery and equipment | 23 | €27,389 | €20,400 | -€6,990 | -25.5% |
| Furniture and vehicles | 24 | €15,347 | €28,750 | +€13,402 | +87.3% |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €157,036 | €190,178 | +€33,142 | +21.1% |
| Stocks and contracts in progress | 3 | €12,907 | €6,550 | -€6,357 | -49.3% |
| Stocks | 30/36 | €12,907 | €6,550 | -€6,357 | -49.3% |
| Cash at bank and in hand | 54/58 | €144,129 | €183,628 | +€39,499 | +27.4% |
| Total equity and liabilities | 10/49 | €208,022 | €247,577 | +€39,555 | +19.0% |
| Equity | 10/15 | €151,799 | €182,812 | +€31,013 | +20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,799 | €160,812 | +€31,013 | +23.9% |
| Amounts payable | 17/49 | €56,223 | €64,766 | +€8,543 | +15.2% |
| Amounts payable after more than one year | 17 | €1,355 | - | -€1,355 | |
| Financial debts | 170/4 | €1,355 | - | -€1,355 | |
| Amounts payable within one year | 42/48 | €54,868 | €64,766 | +€9,898 | +18.0% |
| Financial debts | 43 | €3,671 | €1,355 | -€2,316 | -63.1% |
| Credit institutions | 430/8 | €3,671 | €1,355 | -€2,316 | -63.1% |
| Trade debts | 44 | €19,549 | €17,646 | -€1,902 | -9.7% |
| Suppliers | 440/4 | €19,549 | €17,646 | -€1,902 | -9.7% |
| Taxes, remuneration and social security | 45 | €31,649 | €14,277 | -€17,372 | -54.9% |
| Taxes | 450/3 | €26,107 | €14,277 | -€11,830 | -45.3% |
| Remuneration and social security | 454/9 | €5,542 | - | -€5,542 | |
| Other amounts payable | 47/48 | - | €31,487 | +€31,487 | |
| Remuneration, social security and pensions | 62 | €100,551 | €141,241 | +€40,691 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,841 | €15,465 | +€4,624 | +42.7% |
| Other operating charges | 640/8 | €467 | €639 | +€172 | +36.7% |
| Non-recurring operating charges | 66A | €1,371 | €169 | -€1,202 | -87.7% |
| Gross operating margin | 9900 | €95,474 | €201,912 | +€106,438 | +111.5% |
| Operating profit (loss) | 9901 | -€17,756 | €44,398 | +€62,154 | |
| Financial charges | 65/66B | €1,499 | €2,133 | +€634 | +42.3% |
| Recurring financial charges | 65 | €1,499 | €2,133 | +€634 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,255 | €42,265 | +€61,520 | |
| Income taxes | 67/77 | €140 | €11,253 | +€11,113 | +7965.2% |
| Profit (loss) for the period | 9904 | -€19,394 | €31,013 | +€50,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,394 | €31,013 | +€50,407 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.