KRISWILL: what changed
Two fiscal 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.
KRISWILL
Largest movements
- Deferred charges and accrued income -€50,714
down €50,714 (-38.8%), from €130,787 to €80,073
- Cash +€8,544
up €8,544 (+55.1%), from €15,515 to €24,059
mainly Deferred charges and accrued income (+€50,714) and Trade debts (+€8,457)
- Receivables within one year -€6,807
down €6,807 (-5.7%), from €119,307 to €112,500
of which Trade receivables: -€40,386
- Accrued charges and deferred income -€33,242
down €33,242 (-55.7%), from €59,653 to €26,411
- Profit (loss) carried forward -€13,186
down €13,186 (-13.2%), from €99,810 to €86,624
- Trade debts +€8,457
up €8,457 (+88.7%), from €9,530 to €17,987
- Debts after one year -€5,193
no longer reported in 2024 (was €5,193)
- Tax, wage and social debts -€4,264
down €4,264 (-58.2%), from €7,323 to €3,059
- Gross operating margin -€17,848
down €17,848 (-83.0%), from €21,492 to €3,645
- Taxes +€8,212
up €8,212 (+362.2%), from €2,267 to €10,479
- Financial charges -€4,586
down €4,586 (-88.7%), from €5,168 to €583
- Other operating charges -€505
down €505 (-24.3%), from €2,081 to €1,576
- Depreciation +€450
up €450 (+11.6%), from €3,879 to €4,329
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,913 | €231,252 | -€49,661 | -17.7% |
| Fixed assets | 21/28 | €15,305 | €14,620 | -€685 | -4.5% |
| Tangible fixed assets | 22/27 | €15,205 | €14,470 | -€735 | -4.8% |
| Plant, machinery and equipment | 23 | €15,205 | €10,876 | -€4,329 | -28.5% |
| Furniture and vehicles | 24 | - | €3,594 | +€3,594 | |
| Financial fixed assets | 28 | €100 | €150 | +€50 | +50.0% |
| Current assets | 29/58 | €265,608 | €216,632 | -€48,976 | -18.4% |
| Amounts receivable within one year | 40/41 | €119,307 | €112,500 | -€6,807 | -5.7% |
| Trade receivables | 40 | €88,183 | €47,797 | -€40,386 | -45.8% |
| Other amounts receivable | 41 | €31,124 | €64,703 | +€33,579 | +107.9% |
| Cash at bank and in hand | 54/58 | €15,515 | €24,059 | +€8,544 | +55.1% |
| Deferred charges and accrued income | 490/1 | €130,787 | €80,073 | -€50,714 | -38.8% |
| Total equity and liabilities | 10/49 | €280,913 | €231,252 | -€49,661 | -17.7% |
| Equity | 10/15 | €179,333 | €166,147 | -€13,186 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,123 | €67,123 | = | 0.0% |
| 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 | €65,263 | €65,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,810 | €86,624 | -€13,186 | -13.2% |
| Amounts payable | 17/49 | €101,580 | €65,105 | -€36,475 | -35.9% |
| Amounts payable after more than one year | 17 | €5,193 | - | -€5,193 | |
| Financial debts | 170/4 | €5,193 | - | -€5,193 | |
| Amounts payable within one year | 42/48 | €36,733 | €38,694 | +€1,960 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €19,880 | €17,648 | -€2,232 | -11.2% |
| Trade debts | 44 | €9,530 | €17,987 | +€8,457 | +88.7% |
| Suppliers | 440/4 | €9,530 | €17,987 | +€8,457 | +88.7% |
| Taxes, remuneration and social security | 45 | €7,323 | €3,059 | -€4,264 | -58.2% |
| Taxes | 450/3 | €7,323 | €3,059 | -€4,264 | -58.2% |
| Accrued charges and deferred income | 492/3 | €59,653 | €26,411 | -€33,242 | -55.7% |
| Non-recurring operating income | 76A | €32,797 | - | -€32,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,879 | €4,329 | +€450 | +11.6% |
| Other operating charges | 640/8 | €2,081 | €1,576 | -€505 | -24.3% |
| Gross operating margin | 9900 | €21,492 | €3,645 | -€17,848 | -83.0% |
| Operating profit (loss) | 9901 | €15,532 | -€2,260 | -€17,792 | |
| Financial income | 75/76B | €3 | €136 | +€132 | +3913.9% |
| Recurring financial income | 75 | €3 | €136 | +€132 | +3913.9% |
| Financial charges | 65/66B | €5,168 | €583 | -€4,586 | -88.7% |
| Recurring financial charges | 65 | €5,168 | €583 | -€4,586 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €10,368 | -€2,707 | -€13,074 | |
| Income taxes | 67/77 | €2,267 | €10,479 | +€8,212 | +362.2% |
| Profit (loss) for the period | 9904 | €8,101 | -€13,186 | -€21,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,101 | -€13,186 | -€21,287 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.