KRISTOFFERSEN EQUESTRIAN: 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.
KRISTOFFERSEN EQUESTRIAN
Largest movements
- Receivables within one year -€9,734
down €9,734 (-98.7%), from €9,867 to €133
of which Trade receivables: -€9,402
- Cash +€3,773
up €3,773 (+6.4%), from €58,709 to €62,482
mainly Net result for the year (+€21,156) and Receivables within one year (+€9,734)
- Profit (loss) carried forward +€21,156
up €21,156 (+47.8%), from -€44,274 to -€23,118
- Tax, wage and social debts -€16,174
down €16,174 (-90.2%), from €17,928 to €1,754
of which Taxes: -€10,974
- Other debts -€6,207
down €6,207 (-7.3%), from €84,911 to €78,704
- Trade debts -€5,110
down €5,110 (-94.9%), from €5,385 to €275
- Gross operating margin -€51,623
down €51,623 (-55.5%), from €93,097 to €41,474
- Staff costs -€48,535
down €48,535 (-70.7%), from €68,675 to €20,140
- Other operating charges -€1,131
down €1,131 (-100%), from €1,131 to €0
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 | €68,949 | €62,615 | -€6,334 | -9.2% |
| Current assets | 29/58 | €68,949 | €62,615 | -€6,334 | -9.2% |
| Amounts receivable within one year | 40/41 | €9,867 | €133 | -€9,734 | -98.7% |
| Trade receivables | 40 | €9,402 | €0 | -€9,402 | -100% |
| Other amounts receivable | 41 | €465 | €133 | -€332 | -71.4% |
| Cash at bank and in hand | 54/58 | €58,709 | €62,482 | +€3,773 | +6.4% |
| Deferred charges and accrued income | 490/1 | €373 | €0 | -€373 | -100% |
| Total equity and liabilities | 10/49 | €68,949 | €62,615 | -€6,334 | -9.2% |
| Equity | 10/15 | -€39,274 | -€18,118 | +€21,156 | +53.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,274 | -€23,118 | +€21,156 | +47.8% |
| Amounts payable | 17/49 | €108,223 | €80,733 | -€27,490 | -25.4% |
| Amounts payable within one year | 42/48 | €108,223 | €80,733 | -€27,490 | -25.4% |
| Trade debts | 44 | €5,385 | €275 | -€5,110 | -94.9% |
| Suppliers | 440/4 | €5,385 | €275 | -€5,110 | -94.9% |
| Taxes, remuneration and social security | 45 | €17,928 | €1,754 | -€16,174 | -90.2% |
| Taxes | 450/3 | €10,974 | €0 | -€10,974 | -100% |
| Remuneration and social security | 454/9 | €6,954 | €1,754 | -€5,200 | -74.8% |
| Other amounts payable | 47/48 | €84,911 | €78,704 | -€6,207 | -7.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €68,675 | €20,140 | -€48,535 | -70.7% |
| Other operating charges | 640/8 | €1,131 | €0 | -€1,131 | -100% |
| Gross operating margin | 9900 | €93,097 | €41,474 | -€51,623 | -55.5% |
| Operating profit (loss) | 9901 | €23,292 | €21,334 | -€1,957 | -8.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €383 | €178 | -€204 | -53.4% |
| Recurring financial charges | 65 | €383 | €178 | -€204 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €22,909 | €21,156 | -€1,753 | -7.7% |
| Profit (loss) for the period | 9904 | €22,909 | €21,156 | -€1,753 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,909 | €21,156 | -€1,753 | -7.7% |
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 24 October 2026 via checked.be.