KRISTILLIA: 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.
KRISTILLIA
Largest movements
- Current investments +€19,020
up €19,020 (+19.8%), from €96,093 to €115,113
- Receivables within one year -€5,565
down €5,565 (-26.3%), from €21,199 to €15,634
of which Trade receivables: -€4,765
- Cash +€3,464
up €3,464 (+4.3%), from €79,951 to €83,415
mainly Other debts (+€30,854) and Net result for the year (+€22,525)
- Tangible fixed assets -€2,684
down €2,684 (-9.2%), from €29,338 to €26,654
- Other debts +€30,854
up €30,854 (+11,658%), from €265 to €31,119
- Reserves -€20,120
down €20,120 (-10.1%), from €199,196 to €179,076
of which Distributable reserves: -€20,120
- Tax, wage and social debts +€6,403
up €6,403 (+97.0%), from €6,600 to €13,003
- Trade debts -€2,639
down €2,639 (-56.1%), from €4,704 to €2,065
- Gross operating margin +€8,085
up €8,085 (+23.4%), from €34,618 to €42,703
- Taxes +€4,763
up €4,763 (+50.9%), from €9,357 to €14,120
- Other operating charges +€498
up €498 (+46.0%), from €1,082 to €1,580
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,581 | €241,017 | +€14,436 | +6.4% |
| Fixed assets | 21/28 | €29,338 | €26,654 | -€2,684 | -9.2% |
| Tangible fixed assets | 22/27 | €29,338 | €26,654 | -€2,684 | -9.2% |
| Land and buildings | 22 | €29,338 | €26,654 | -€2,684 | -9.2% |
| Current assets | 29/58 | €197,243 | €214,363 | +€17,120 | +8.7% |
| Amounts receivable within one year | 40/41 | €21,199 | €15,634 | -€5,565 | -26.3% |
| Trade receivables | 40 | €20,398 | €15,634 | -€4,765 | -23.4% |
| Other amounts receivable | 41 | €800 | €0 | -€800 | -100% |
| Current investments | 50/53 | €96,093 | €115,113 | +€19,020 | +19.8% |
| Cash at bank and in hand | 54/58 | €79,951 | €83,415 | +€3,464 | +4.3% |
| Deferred charges and accrued income | 490/1 | - | €201 | +€201 | |
| Total equity and liabilities | 10/49 | €226,581 | €241,017 | +€14,436 | +6.4% |
| Equity | 10/15 | €211,596 | €191,476 | -€20,120 | -9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €199,196 | €179,076 | -€20,120 | -10.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €197,336 | €177,216 | -€20,120 | -10.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,985 | €49,541 | +€34,556 | +231% |
| Amounts payable within one year | 42/48 | €14,985 | €49,541 | +€34,556 | +231% |
| Current portion of amounts payable after more than one year | 42 | €3,416 | €3,354 | -€62 | -1.8% |
| Trade debts | 44 | €4,704 | €2,065 | -€2,639 | -56.1% |
| Suppliers | 440/4 | €4,704 | €2,065 | -€2,639 | -56.1% |
| Taxes, remuneration and social security | 45 | €6,600 | €13,003 | +€6,403 | +97.0% |
| Taxes | 450/3 | €6,600 | €13,003 | +€6,403 | +97.0% |
| Other amounts payable | 47/48 | €265 | €31,119 | +€30,854 | +11,658% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,684 | €2,684 | = | 0.0% |
| Other operating charges | 640/8 | €1,082 | €1,580 | +€498 | +46.0% |
| Gross operating margin | 9900 | €34,618 | €42,703 | +€8,085 | +23.4% |
| Operating profit (loss) | 9901 | €30,851 | €38,439 | +€7,587 | +24.6% |
| Financial income | 75/76B | €986 | €1,144 | +€158 | +16.1% |
| Recurring financial income | 75 | €986 | €1,144 | +€158 | +16.1% |
| Financial charges | 65/66B | €2,859 | €2,938 | +€79 | +2.8% |
| Recurring financial charges | 65 | €2,859 | €2,938 | +€79 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €28,978 | €36,645 | +€7,667 | +26.5% |
| Income taxes | 67/77 | €9,357 | €14,120 | +€4,763 | +50.9% |
| Profit (loss) for the period | 9904 | €19,621 | €22,525 | +€2,904 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,621 | €22,525 | +€2,904 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.