KRISTOMES: 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.
KRISTOMES
Largest movements
- Current investments +€10,067
up €10,067 (+68.2%), from €14,762 to €24,829
- Tangible fixed assets -€7,386
down €7,386 (-100.0%), from €7,386 to €0
of which Leasing and similar rights: -€7,160
- Other debts +€30,742
up €30,742 (+130.9%), from €23,480 to €54,222
- Reserves -€25,033
down €25,033 (-5.1%), from €488,609 to €463,575
of which Distributable reserves: -€25,033
- Current portion of long-term debt -€8,502
down €8,502 (-100.0%), from €8,502 to €0
- Gross operating margin -€46,296
down €46,296, from €32,506 to -€13,790
- Financial income +€41,192
up €41,192 (+38307.6%), from €108 to €41,300
of which Non-recurring financial income: +€40,813
- Depreciation -€10,880
down €10,880 (-74.2%), from €14,666 to €3,786
- Taxes +€2,002
up €2,002 (+44.5%), from €4,493 to €6,495
- Other operating charges -€1,012
down €1,012 (-36.4%), from €2,781 to €1,770
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 | €715,432 | €715,683 | +€252 | 0.0% |
| Fixed assets | 21/28 | €672,291 | €664,905 | -€7,386 | -1.1% |
| Tangible fixed assets | 22/27 | €7,386 | €0 | -€7,386 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €226 | €0 | -€226 | -100.0% |
| Leasing and similar rights | 25 | €7,160 | €0 | -€7,160 | -100.0% |
| Financial fixed assets | 28 | €664,905 | €664,905 | = | 0.0% |
| Current assets | 29/58 | €43,141 | €50,778 | +€7,638 | +17.7% |
| Amounts receivable within one year | 40/41 | €8,992 | €8,915 | -€76 | -0.8% |
| Trade receivables | 40 | €8,470 | €8,470 | = | 0.0% |
| Other amounts receivable | 41 | €522 | €445 | -€76 | -14.6% |
| Current investments | 50/53 | €14,762 | €24,829 | +€10,067 | +68.2% |
| Cash at bank and in hand | 54/58 | €19,387 | €16,383 | -€3,004 | -15.5% |
| Deferred charges and accrued income | 490/1 | - | €651 | +€651 | |
| Total equity and liabilities | 10/49 | €715,432 | €715,683 | +€252 | 0.0% |
| Equity | 10/15 | €678,609 | €653,575 | -€25,033 | -3.7% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Reserves | 13 | €488,609 | €463,575 | -€25,033 | -5.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €488,609 | €463,575 | -€25,033 | -5.1% |
| Amounts payable | 17/49 | €36,823 | €62,108 | +€25,285 | +68.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €36,698 | €62,108 | +€25,410 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €8,502 | €0 | -€8,502 | -100.0% |
| Trade debts | 44 | €403 | €1,157 | +€754 | +187.1% |
| Suppliers | 440/4 | €403 | €1,157 | +€754 | +187.1% |
| Taxes, remuneration and social security | 45 | €4,313 | €6,729 | +€2,416 | +56.0% |
| Taxes | 450/3 | €4,313 | €6,729 | +€2,416 | +56.0% |
| Other amounts payable | 47/48 | €23,480 | €54,222 | +€30,742 | +130.9% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,666 | €3,786 | -€10,880 | -74.2% |
| Other operating charges | 640/8 | €2,781 | €1,770 | -€1,012 | -36.4% |
| Gross operating margin | 9900 | €32,506 | -€13,790 | -€46,296 | |
| Operating profit (loss) | 9901 | €15,059 | -€19,346 | -€34,404 | |
| Financial income | 75/76B | €108 | €41,300 | +€41,192 | +38307.6% |
| Recurring financial income | 75 | €108 | €486 | +€379 | +352.2% |
| Non-recurring financial income | 76B | - | €40,813 | +€40,813 | |
| Financial charges | 65/66B | €2,338 | €3,050 | +€713 | +30.5% |
| Recurring financial charges | 65 | €2,338 | €3,050 | +€713 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €12,828 | €18,904 | +€6,075 | +47.4% |
| Income taxes | 67/77 | €4,493 | €6,495 | +€2,002 | +44.5% |
| Profit (loss) for the period | 9904 | €8,335 | €12,408 | +€4,073 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,335 | €12,408 | +€4,073 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.