KRISTY POUSSET: what changed
What changed
KRISTY POUSSET
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€131,637
2024 · €62,166+€69,471
Equity
€405,269
2024 · €326,536+€78,733
Cash
€206,113
2024 · €177,518+€28,595
Balance sheet total
€469,007
2024 · €377,820+€91,187
Largest movements
Assets
- Tangible fixed assets +€38,126
up €38,126 (+43.3%), from €88,118 to €126,244
of which Furniture and vehicles: +€38,631
- Cash +€28,595
up €28,595 (+16.1%), from €177,518 to €206,113
mainly Net result for the year (+€131,637) and Debts after one year (+€35,345)
- Current investments +€18,234
up €18,234 (+22.5%), from €81,042 to €99,277
Equity and liabilities
- Reserves +€78,733
up €78,733 (+25.6%), from €307,936 to €386,669
of which Distributable reserves: +€78,733
- Debts after one year +€35,345
new in 2025: €35,345
- Provisions -€15,270
down €15,270 (-50.4%), from €30,270 to €15,000
- Tax, wage and social debts -€13,560
down €13,560 (-95.0%), from €14,275 to €715
of which Remuneration and social security: -€7,761
- Current portion of long-term debt +€9,089
new in 2025: €9,089
Income statement
- Gross operating margin +€53,709
up €53,709 (+25.8%), from €208,000 to €261,710
- Taxes +€32,034
up €32,034 (+118%), from €27,108 to €59,142
- Provisions -€30,270
down €30,270, from €15,000 to -€15,270
- Staff costs -€13,909
down €13,909 (-17.2%), from €80,961 to €67,053
- Financial income +€12,632
up €12,632 (+1,125%), from €1,123 to €13,755
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,166
Gross operating margin
+€53,709
Staff costs
+€13,909
Depreciation
-€5,414
Provisions
+€30,270
Other operating charges
-€12
Other operating items
+€199
Financial income
+€12,632
Financial charges
-€3,789
Taxes
-€32,034
Result 2025
€131,637
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€119,208
Investment
-€82,142
Financing
-€8,471
Cash 2024
€177,518
From operations (derived)
+€119,208
Net result for the year
+€131,637
Depreciation
+€25,782
Receivables within one year
-€4,070
Deferred charges and accrued income
-€2,162
Provisions
-€15,270
Trade debts
-€1,898
Tax, wage and social debts
-€13,560
Other debts
-€1,161
Accrued charges and deferred income
-€90
Investment (derived)
-€82,142
Investment in fixed assets (net)
-€63,908
Current investments
-€18,234
Financing
-€8,471
Debts after one year
+€35,345
Current portion of long-term debt
+€9,089
Contributions, distributions and other
-€52,904
Cash 2025
€206,113
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,820 | €469,007 | +€91,187 | +24.1% |
| Fixed assets | 21/28 | €88,118 | €126,244 | +€38,126 | +43.3% |
| Tangible fixed assets | 22/27 | €88,118 | €126,244 | +€38,126 | +43.3% |
| Land and buildings | 22 | €66,389 | €64,614 | -€1,775 | -2.7% |
| Plant, machinery and equipment | 23 | €440 | €1,710 | +€1,270 | +289% |
| Furniture and vehicles | 24 | €21,290 | €59,921 | +€38,631 | +181% |
| Current assets | 29/58 | €289,702 | €342,763 | +€53,061 | +18.3% |
| Amounts receivable within one year | 40/41 | €27,356 | €31,427 | +€4,070 | +14.9% |
| Trade receivables | 40 | €27,356 | €31,427 | +€4,070 | +14.9% |
| Current investments | 50/53 | €81,042 | €99,277 | +€18,234 | +22.5% |
| Cash at bank and in hand | 54/58 | €177,518 | €206,113 | +€28,595 | +16.1% |
| Deferred charges and accrued income | 490/1 | €3,785 | €5,947 | +€2,162 | +57.1% |
| Total equity and liabilities | 10/49 | €377,820 | €469,007 | +€91,187 | +24.1% |
| Equity | 10/15 | €326,536 | €405,269 | +€78,733 | +24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €307,936 | €386,669 | +€78,733 | +25.6% |
| 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 | €306,076 | €384,809 | +€78,733 | +25.7% |
| Provisions and deferred taxes | 16 | €30,270 | €15,000 | -€15,270 | -50.4% |
| Provisions for liabilities and charges | 160/5 | €30,270 | €15,000 | -€15,270 | -50.4% |
| Environmental obligations | 163 | €30,270 | €15,000 | -€15,270 | -50.4% |
| Amounts payable | 17/49 | €21,015 | €48,738 | +€27,724 | +132% |
| Amounts payable after more than one year | 17 | - | €35,345 | +€35,345 | |
| Financial debts | 170/4 | - | €35,345 | +€35,345 | |
| Amounts payable within one year | 42/48 | €20,925 | €13,394 | -€7,531 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,089 | +€9,089 | |
| Trade debts | 44 | €2,177 | €278 | -€1,898 | -87.2% |
| Suppliers | 440/4 | €2,177 | €278 | -€1,898 | -87.2% |
| Taxes, remuneration and social security | 45 | €14,275 | €715 | -€13,560 | -95.0% |
| Taxes | 450/3 | €6,514 | €715 | -€5,799 | -89.0% |
| Remuneration and social security | 454/9 | €7,761 | - | -€7,761 | |
| Other amounts payable | 47/48 | €4,473 | €3,312 | -€1,161 | -26.0% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Non-recurring operating income | 76A | €1,819 | - | -€1,819 | |
| Remuneration, social security and pensions | 62 | €80,961 | €67,053 | -€13,909 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,368 | €25,782 | +€5,414 | +26.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | -€15,270 | -€30,270 | |
| Other operating charges | 640/8 | €1,101 | €1,113 | +€12 | +1.1% |
| Non-recurring operating charges | 66A | €235 | €35 | -€199 | -84.9% |
| Gross operating margin | 9900 | €208,000 | €261,710 | +€53,709 | +25.8% |
| Operating profit (loss) | 9901 | €90,335 | €182,997 | +€92,662 | +103% |
| Financial income | 75/76B | €1,123 | €13,755 | +€12,632 | +1,125% |
| Recurring financial income | 75 | €1,123 | €13,755 | +€12,632 | +1,125% |
| Financial charges | 65/66B | €2,184 | €5,973 | +€3,789 | +174% |
| Recurring financial charges | 65 | €2,184 | €5,973 | +€3,789 | +174% |
| Profit (loss) for the period before taxes | 9903 | €89,274 | €190,779 | +€101,505 | +114% |
| Income taxes | 67/77 | €27,108 | €59,142 | +€32,034 | +118% |
| Profit (loss) for the period | 9904 | €62,166 | €131,637 | +€69,471 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €62,166 | €131,637 | +€69,471 | +112% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.