KRISTIQUE: 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.
KRISTIQUE
Largest movements
- Tangible fixed assets +€43,591
up €43,591 (+44.3%), from €98,417 to €142,008
of which Leasing and similar rights: +€54,636
- Financial fixed assets +€8,085
up €8,085 (+367.5%), from €2,200 to €10,285
- Stocks and contracts -€3,195
down €3,195 (-44.5%), from €7,180 to €3,985
- Cash +€1,860
up €1,860 (+33.6%), from €5,539 to €7,399
mainly Debts after one year (+€19,126) and Depreciation (+€15,084)
- Debts after one year +€19,126
up €19,126 (+61.0%), from €31,377 to €50,503
- Reserves +€14,282
up €14,282 (+59.7%), from €23,931 to €38,214
of which Distributable reserves: +€14,282
- Current portion of long-term debt +€12,005
up €12,005 (+50.5%), from €23,784 to €35,789
- Accrued charges and deferred income +€11,683
new in 2025: €11,683
- Trade debts -€4,257
down €4,257 (-55.2%), from €7,709 to €3,452
- Turnover -€219,012
no longer reported in 2025 (was €219,012)
- Purchases and services -€191,191
no longer reported in 2025 (was €191,191)
- Gross operating margin +€9,239
up €9,239 (+27.7%), from €33,369 to €42,609
- Depreciation +€2,848
up €2,848 (+23.3%), from €12,236 to €15,084
- Taxes +€2,749
up €2,749 (+43.2%), from €6,370 to €9,118
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 | €116,646 | €167,349 | +€50,703 | +43.5% |
| Fixed assets | 21/28 | €100,617 | €152,293 | +€51,676 | +51.4% |
| Tangible fixed assets | 22/27 | €98,417 | €142,008 | +€43,591 | +44.3% |
| Land and buildings | 22 | €91,919 | €81,633 | -€10,286 | -11.2% |
| Plant, machinery and equipment | 23 | €6,498 | €5,739 | -€759 | -11.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | - | €54,636 | +€54,636 | |
| Financial fixed assets | 28 | €2,200 | €10,285 | +€8,085 | +367.5% |
| Current assets | 29/58 | €16,030 | €15,056 | -€974 | -6.1% |
| Stocks and contracts in progress | 3 | €7,180 | €3,985 | -€3,195 | -44.5% |
| Stocks | 30/36 | €7,180 | €3,985 | -€3,195 | -44.5% |
| Amounts receivable within one year | 40/41 | €2,660 | €2,851 | +€191 | +7.2% |
| Trade receivables | 40 | €69 | €43 | -€26 | -37.7% |
| Other amounts receivable | 41 | €2,591 | €2,808 | +€217 | +8.4% |
| Cash at bank and in hand | 54/58 | €5,539 | €7,399 | +€1,860 | +33.6% |
| Deferred charges and accrued income | 490/1 | €651 | €821 | +€170 | +26.2% |
| Total equity and liabilities | 10/49 | €116,646 | €167,349 | +€50,703 | +43.5% |
| Equity | 10/15 | €44,000 | €58,282 | +€14,282 | +32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,931 | €38,214 | +€14,282 | +59.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,931 | €38,214 | +€14,282 | +59.7% |
| Profit (loss) carried forward | 14 | €1,469 | €1,469 | = | 0.0% |
| Amounts payable | 17/49 | €72,646 | €109,067 | +€36,420 | +50.1% |
| Amounts payable after more than one year | 17 | €31,377 | €50,503 | +€19,126 | +61.0% |
| Financial debts | 170/4 | €31,377 | €50,503 | +€19,126 | +61.0% |
| Amounts payable within one year | 42/48 | €41,270 | €46,881 | +€5,611 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €23,784 | €35,789 | +€12,005 | +50.5% |
| Trade debts | 44 | €7,709 | €3,452 | -€4,257 | -55.2% |
| Suppliers | 440/4 | €7,709 | €3,452 | -€4,257 | -55.2% |
| Taxes, remuneration and social security | 45 | €9,307 | €6,909 | -€2,398 | -25.8% |
| Taxes | 450/3 | €9,307 | €6,909 | -€2,398 | -25.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €469 | €730 | +€261 | +55.8% |
| Accrued charges and deferred income | 492/3 | - | €11,683 | +€11,683 | |
| Turnover | 70 | €219,012 | - | -€219,012 | |
| Non-recurring operating income | 76A | - | €3,752 | +€3,752 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,191 | - | -€191,191 | |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,236 | €15,084 | +€2,848 | +23.3% |
| Other operating charges | 640/8 | €2,121 | €1,377 | -€744 | -35.1% |
| Gross operating margin | 9900 | €33,369 | €42,609 | +€9,239 | +27.7% |
| Operating profit (loss) | 9901 | €18,625 | €26,148 | +€7,523 | +40.4% |
| Financial income | 75/76B | €2,608 | €40 | -€2,569 | -98.5% |
| Recurring financial income | 75 | €2,608 | €40 | -€2,569 | -98.5% |
| Financial charges | 65/66B | €4,807 | €2,787 | -€2,021 | -42.0% |
| Recurring financial charges | 65 | €4,807 | €2,787 | -€2,021 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €16,426 | €23,401 | +€6,975 | +42.5% |
| Income taxes | 67/77 | €6,370 | €9,118 | +€2,749 | +43.2% |
| Profit (loss) for the period | 9904 | €10,056 | €14,282 | +€4,226 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,056 | €14,282 | +€4,226 | +42.0% |
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 12 October 2026 via checked.be.