Kristien Fivez: what changed
What changed
Kristien Fivez
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€22,177
2024 · €21,581+€596
Equity
€222,310
2024 · €200,133+€22,177
Cash
€179,451
2024 · €47,857+€131,593
Balance sheet total
€294,767
2024 · €288,765+€6,002
Largest movements
Assets
- Cash +€131,593
up €131,593 (+275%), from €47,857 to €179,451
mainly Current investments (+€126,477) and Net result for the year (+€22,177)
- Current investments -€126,477
down €126,477 (-56.2%), from €225,000 to €98,523
Equity and liabilities
- Reserves +€22,177
up €22,177 (+11.8%), from €187,733 to €209,910
- Trade debts -€8,357
down €8,357 (-98.1%), from €8,517 to €160
- Other debts -€5,133
down €5,133 (-7.4%), from €69,282 to €64,149
- Accrued charges and deferred income -€3,177
down €3,177 (-64.6%), from €4,920 to €1,742
Income statement
- Financial income +€3,346
up €3,346 (+122%), from €2,751 to €6,097
- Gross operating margin -€1,764
down €1,764 (-5.0%), from €34,979 to €33,215
- Financial charges +€1,278
up €1,278 (+34.2%), from €3,737 to €5,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,581
Gross operating margin
-€1,764
Depreciation
+€161
Write-downs
+€6
Other operating charges
+€154
Financial income
+€3,346
Financial charges
-€1,278
Taxes
-€27
Result 2025
€22,177
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,342
Investment
+€124,246
Financing
+€5
Cash 2024
€47,857
From operations (derived)
+€7,342
Net result for the year
+€22,177
Depreciation
+€2,016
Stocks and contracts
+€548
Receivables within one year
-€1,131
Deferred charges and accrued income
-€87
Trade debts
-€8,357
Tax, wage and social debts
+€488
Other debts
-€5,133
Accrued charges and deferred income
-€3,177
Investment (derived)
+€124,246
Investment in fixed assets (net)
-€2,231
Current investments
+€126,477
Financing
+€5
Short-term financial debts
+€5
Cash 2025
€179,451
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,765 | €294,767 | +€6,002 | +2.1% |
| Fixed assets | 21/28 | €4,356 | €4,572 | +€216 | +4.9% |
| Tangible fixed assets | 22/27 | €4,356 | €4,572 | +€216 | +4.9% |
| Land and buildings | 22 | €2,615 | €1,752 | -€864 | -33.0% |
| Furniture and vehicles | 24 | €932 | €2,237 | +€1,305 | +140% |
| Other tangible fixed assets | 26 | €808 | €583 | -€226 | -27.9% |
| Current assets | 29/58 | €284,409 | €290,195 | +€5,786 | +2.0% |
| Stocks and contracts in progress | 3 | €3,667 | €3,118 | -€548 | -15.0% |
| Stocks | 30/36 | €3,667 | €3,118 | -€548 | -15.0% |
| Amounts receivable within one year | 40/41 | €6,638 | €7,769 | +€1,131 | +17.0% |
| Trade receivables | 40 | €6,082 | €5,399 | -€683 | -11.2% |
| Other amounts receivable | 41 | €556 | €2,370 | +€1,814 | +326% |
| Current investments | 50/53 | €225,000 | €98,523 | -€126,477 | -56.2% |
| Cash at bank and in hand | 54/58 | €47,857 | €179,451 | +€131,593 | +275% |
| Deferred charges and accrued income | 490/1 | €1,247 | €1,335 | +€87 | +7.0% |
| Total equity and liabilities | 10/49 | €288,765 | €294,767 | +€6,002 | +2.1% |
| Equity | 10/15 | €200,133 | €222,310 | +€22,177 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €187,733 | €209,910 | +€22,177 | +11.8% |
| Distributable reserves | 133 | €187,733 | €209,910 | +€22,177 | +11.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €88,632 | €72,457 | -€16,175 | -18.2% |
| Amounts payable within one year | 42/48 | €83,712 | €70,714 | -€12,998 | -15.5% |
| Financial debts | 43 | €2,863 | €2,868 | +€5 | +0.2% |
| Credit institutions | 430/8 | €2,863 | €2,868 | +€5 | +0.2% |
| Trade debts | 44 | €8,517 | €160 | -€8,357 | -98.1% |
| Suppliers | 440/4 | €8,517 | €160 | -€8,357 | -98.1% |
| Taxes, remuneration and social security | 45 | €3,050 | €3,538 | +€488 | +16.0% |
| Taxes | 450/3 | €3,050 | €3,538 | +€488 | +16.0% |
| Other amounts payable | 47/48 | €69,282 | €64,149 | -€5,133 | -7.4% |
| Accrued charges and deferred income | 492/3 | €4,920 | €1,742 | -€3,177 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,177 | €2,016 | -€161 | -7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6 | €0 | -€6 | -100% |
| Other operating charges | 640/8 | €1,449 | €1,295 | -€154 | -10.6% |
| Gross operating margin | 9900 | €34,979 | €33,215 | -€1,764 | -5.0% |
| Operating profit (loss) | 9901 | €31,348 | €29,904 | -€1,444 | -4.6% |
| Financial income | 75/76B | €2,751 | €6,097 | +€3,346 | +122% |
| Recurring financial income | 75 | €2,751 | €6,097 | +€3,346 | +122% |
| Financial charges | 65/66B | €3,737 | €5,015 | +€1,278 | +34.2% |
| Recurring financial charges | 65 | €3,737 | €5,015 | +€1,278 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €30,363 | €30,986 | +€623 | +2.1% |
| Income taxes | 67/77 | €8,782 | €8,809 | +€27 | +0.3% |
| Profit (loss) for the period | 9904 | €21,581 | €22,177 | +€596 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,581 | €22,177 | +€596 | +2.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.