KristiMed: 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.
KristiMed
Largest movements
- Cash +€29,592
up €29,592 (+155%), from €19,076 to €48,668
mainly Net result for the year (+€39,060) and Depreciation (+€18,640)
- Tangible fixed assets -€6,695
down €6,695 (-1.7%), from €391,821 to €385,126
of which Land and buildings: -€10,455
- Deferred charges and accrued income +€5,325
up €5,325 (+74.6%), from €7,137 to €12,462
- Reserves +€39,000
up €39,000 (+126%), from €30,918 to €69,918
- Debts after one year -€19,022
down €19,022 (-5.9%), from €320,579 to €301,557
- Tax, wage and social debts +€5,088
up €5,088 (+31.9%), from €15,950 to €21,038
of which Taxes: +€6,788
- Depreciation -€31,301
down €31,301 (-62.7%), from €49,941 to €18,640
- Gross operating margin +€20,169
up €20,169 (+27.3%), from €73,883 to €94,052
- Taxes +€9,524
up €9,524 (+219%), from €4,350 to €13,874
- Other operating charges +€4,153
up €4,153 (+142%), from €2,927 to €7,080
- Financial charges +€4,013
up €4,013 (+43.7%), from €9,182 to €13,195
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 | €475,882 | €500,772 | +€24,889 | +5.2% |
| Formation expenses | 20 | €8,151 | €8,151 | = | 0.0% |
| Fixed assets | 21/28 | €393,259 | €386,564 | -€6,695 | -1.7% |
| Tangible fixed assets | 22/27 | €391,821 | €385,126 | -€6,695 | -1.7% |
| Land and buildings | 22 | €381,908 | €371,453 | -€10,455 | -2.7% |
| Plant, machinery and equipment | 23 | - | €388 | +€388 | |
| Furniture and vehicles | 24 | €9,913 | €13,285 | +€3,372 | +34.0% |
| Financial fixed assets | 28 | €1,438 | €1,438 | = | 0.0% |
| Current assets | 29/58 | €74,472 | €106,057 | +€31,585 | +42.4% |
| Amounts receivable within one year | 40/41 | €48,259 | €44,927 | -€3,332 | -6.9% |
| Trade receivables | 40 | €1,000 | €387 | -€613 | -61.3% |
| Other amounts receivable | 41 | €47,259 | €44,539 | -€2,720 | -5.8% |
| Cash at bank and in hand | 54/58 | €19,076 | €48,668 | +€29,592 | +155% |
| Deferred charges and accrued income | 490/1 | €7,137 | €12,462 | +€5,325 | +74.6% |
| Total equity and liabilities | 10/49 | €475,882 | €500,772 | +€24,889 | +5.2% |
| Equity | 10/15 | €114,590 | €153,650 | +€39,060 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,918 | €69,918 | +€39,000 | +126% |
| Distributable reserves | 133 | €30,918 | €69,918 | +€39,000 | +126% |
| Profit (loss) carried forward | 14 | €65,072 | €65,132 | +€60 | +0.1% |
| Amounts payable | 17/49 | €361,293 | €347,122 | -€14,171 | -3.9% |
| Amounts payable after more than one year | 17 | €320,579 | €301,557 | -€19,022 | -5.9% |
| Financial debts | 170/4 | €320,579 | €301,557 | -€19,022 | -5.9% |
| Amounts payable within one year | 42/48 | €40,713 | €45,565 | +€4,851 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €20,348 | €20,948 | +€600 | +2.9% |
| Trade debts | 44 | €4,416 | €3,579 | -€837 | -18.9% |
| Suppliers | 440/4 | €4,416 | €3,579 | -€837 | -18.9% |
| Taxes, remuneration and social security | 45 | €15,950 | €21,038 | +€5,088 | +31.9% |
| Taxes | 450/3 | €14,250 | €21,038 | +€6,788 | +47.6% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Non-recurring operating income | 76A | - | €16,172 | +€16,172 | |
| Remuneration, social security and pensions | 62 | - | €3,044 | +€3,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,941 | €18,640 | -€31,301 | -62.7% |
| Other operating charges | 640/8 | €2,927 | €7,080 | +€4,153 | +142% |
| Gross operating margin | 9900 | €73,883 | €94,052 | +€20,169 | +27.3% |
| Operating profit (loss) | 9901 | €21,016 | €65,289 | +€44,273 | +211% |
| Financial income | 75/76B | €352 | €841 | +€489 | +139% |
| Recurring financial income | 75 | €352 | €841 | +€489 | +139% |
| Financial charges | 65/66B | €9,182 | €13,195 | +€4,013 | +43.7% |
| Recurring financial charges | 65 | €9,182 | €13,195 | +€4,013 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €12,186 | €52,934 | +€40,749 | +334% |
| Income taxes | 67/77 | €4,350 | €13,874 | +€9,524 | +219% |
| Profit (loss) for the period | 9904 | €7,836 | €39,060 | +€31,224 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €7,836 | €39,060 | +€31,224 | +398% |
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 17 October 2026 via checked.be.