Krisver Management: what changed
Krisver Management
Largest movements
- Tangible fixed assets -€17,699
down €17,699 (-29.5%), from €60,045 to €42,346
of which Furniture and vehicles: -€17,592
- Receivables within one year +€11,237
up €11,237 (+40.0%), from €28,113 to €39,350
of which Other amounts receivable: +€11,237
- Cash +€9,932
up €9,932 (+26.1%), from €38,058 to €47,990
mainly Depreciation (+€17,699) and Deferred charges and accrued income (+€1,791)
- Deferred charges and accrued income -€1,791
down €1,791 (-9.9%), from €18,060 to €16,269
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€84,564
down €84,564 (-79.1%), from €106,845 to €22,281
- Taxes -€22,779
down €22,779 (-90.0%), from €25,318 to €2,539
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,277 | €145,956 | +€1,679 | +1.2% |
| Fixed assets | 21/28 | €60,045 | €42,346 | -€17,699 | -29.5% |
| Tangible fixed assets | 22/27 | €60,045 | €42,346 | -€17,699 | -29.5% |
| Plant, machinery and equipment | 23 | €107 | €0 | -€107 | -100% |
| Furniture and vehicles | 24 | €59,938 | €42,346 | -€17,592 | -29.4% |
| Current assets | 29/58 | €84,232 | €103,610 | +€19,378 | +23.0% |
| Amounts receivable within one year | 40/41 | €28,113 | €39,350 | +€11,237 | +40.0% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €12,383 | €23,620 | +€11,237 | +90.7% |
| Cash at bank and in hand | 54/58 | €38,058 | €47,990 | +€9,932 | +26.1% |
| Deferred charges and accrued income | 490/1 | €18,060 | €16,269 | -€1,791 | -9.9% |
| Total equity and liabilities | 10/49 | €144,277 | €145,956 | +€1,679 | +1.2% |
| Equity | 10/15 | €133,302 | €134,656 | +€1,355 | +1.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €131,802 | €131,802 | = | 0.0% |
| Distributable reserves | 133 | €131,802 | €131,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,355 | +€1,355 | |
| Amounts payable | 17/49 | €10,975 | €11,299 | +€324 | +3.0% |
| Amounts payable within one year | 42/48 | €10,975 | €11,299 | +€324 | +3.0% |
| Trade debts | 44 | €1,827 | €2,006 | +€179 | +9.8% |
| Suppliers | 440/4 | €1,827 | €2,006 | +€179 | +9.8% |
| Taxes, remuneration and social security | 45 | €9,148 | €9,293 | +€145 | +1.6% |
| Taxes | 450/3 | €9,148 | €9,293 | +€145 | +1.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,791 | €17,699 | -€92 | -0.5% |
| Other operating charges | 640/8 | €1,082 | €1,068 | -€14 | -1.3% |
| Gross operating margin | 9900 | €106,845 | €22,281 | -€84,564 | -79.1% |
| Operating profit (loss) | 9901 | €87,972 | €3,515 | -€84,458 | -96.0% |
| Financial income | 75/76B | €837 | €515 | -€322 | -38.5% |
| Recurring financial income | 75 | €837 | €515 | -€322 | -38.5% |
| Financial charges | 65/66B | €145 | €135 | -€10 | -7.0% |
| Recurring financial charges | 65 | €145 | €135 | -€10 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €88,664 | €3,894 | -€84,770 | -95.6% |
| Income taxes | 67/77 | €25,318 | €2,539 | -€22,779 | -90.0% |
| Profit (loss) for the period | 9904 | €63,346 | €1,355 | -€61,991 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,346 | €1,355 | -€61,991 | -97.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.