KRITS: 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.
KRITS
Largest movements
- Receivables within one year +€25,799
up €25,799 (+33.4%), from €77,228 to €103,028
of which Trade receivables: +€22,004
- Cash +€19,111
up €19,111 (+23.1%), from €82,640 to €101,751
mainly Net result for the year (+€28,182) and Trade debts (+€18,875)
- Deferred charges and accrued income +€11,874
up €11,874 (+1277.2%), from €930 to €12,804
- Intangible fixed assets -€3,600
down €3,600 (-25.0%), from €14,390 to €10,790
- Reserves +€28,182
up €28,182 (+100.7%), from €27,986 to €56,168
- Trade debts +€18,875
up €18,875 (+32.4%), from €58,315 to €77,189
- Tax, wage and social debts +€18,200
up €18,200 (+80.6%), from €22,584 to €40,783
of which Remuneration and social security: +€11,584
- Debts after one year -€10,348
down €10,348 (-39.4%), from €26,233 to €15,884
- Staff costs -€12,146
down €12,146 (-18.8%), from €64,487 to €52,341
- Gross operating margin -€6,274
down €6,274 (-5.8%), from €108,188 to €101,914
- Taxes +€4,243
up €4,243 (+62.5%), from €6,790 to €11,033
- Financial charges -€1,495
down €1,495 (-26.4%), from €5,664 to €4,169
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 | €175,784 | €230,374 | +€54,590 | +31.1% |
| Fixed assets | 21/28 | €14,985 | €12,791 | -€2,194 | -14.6% |
| Intangible fixed assets | 21 | €14,390 | €10,790 | -€3,600 | -25.0% |
| Tangible fixed assets | 22/27 | - | €1,006 | +€1,006 | |
| Furniture and vehicles | 24 | - | €1,006 | +€1,006 | |
| Financial fixed assets | 28 | €595 | €995 | +€400 | +67.2% |
| Current assets | 29/58 | €160,799 | €217,582 | +€56,784 | +35.3% |
| Amounts receivable within one year | 40/41 | €77,228 | €103,028 | +€25,799 | +33.4% |
| Trade receivables | 40 | €58,610 | €80,614 | +€22,004 | +37.5% |
| Other amounts receivable | 41 | €18,619 | €22,414 | +€3,795 | +20.4% |
| Cash at bank and in hand | 54/58 | €82,640 | €101,751 | +€19,111 | +23.1% |
| Deferred charges and accrued income | 490/1 | €930 | €12,804 | +€11,874 | +1277.2% |
| Total equity and liabilities | 10/49 | €175,784 | €230,374 | +€54,590 | +31.1% |
| Equity | 10/15 | €57,986 | €86,168 | +€28,182 | +48.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €27,986 | €56,168 | +€28,182 | +100.7% |
| Distributable reserves | 133 | €27,986 | €56,168 | +€28,182 | +100.7% |
| Amounts payable | 17/49 | €117,798 | €144,206 | +€26,407 | +22.4% |
| Amounts payable after more than one year | 17 | €26,233 | €15,884 | -€10,348 | -39.4% |
| Financial debts | 170/4 | €26,233 | €15,884 | -€10,348 | -39.4% |
| Amounts payable within one year | 42/48 | €91,362 | €128,321 | +€36,959 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €10,464 | €10,348 | -€115 | -1.1% |
| Trade debts | 44 | €58,315 | €77,189 | +€18,875 | +32.4% |
| Suppliers | 440/4 | €58,315 | €77,189 | +€18,875 | +32.4% |
| Taxes, remuneration and social security | 45 | €22,584 | €40,783 | +€18,200 | +80.6% |
| Taxes | 450/3 | €22,584 | €29,200 | +€6,616 | +29.3% |
| Remuneration and social security | 454/9 | - | €11,584 | +€11,584 | |
| Accrued charges and deferred income | 492/3 | €203 | €0 | -€203 | -100.0% |
| Remuneration, social security and pensions | 62 | €64,487 | €52,341 | -€12,146 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,610 | €3,939 | +€329 | +9.1% |
| Other operating charges | 640/8 | €975 | €1,649 | +€674 | +69.1% |
| Non-recurring operating charges | 66A | - | €2,267 | +€2,267 | |
| Gross operating margin | 9900 | €108,188 | €101,914 | -€6,274 | -5.8% |
| Operating profit (loss) | 9901 | €39,116 | €41,717 | +€2,602 | +6.7% |
| Financial income | 75/76B | €1,325 | €1,668 | +€343 | +25.9% |
| Recurring financial income | 75 | €1,325 | €1,668 | +€343 | +25.9% |
| Financial charges | 65/66B | €5,664 | €4,169 | -€1,495 | -26.4% |
| Recurring financial charges | 65 | €5,664 | €4,169 | -€1,495 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €34,776 | €39,216 | +€4,439 | +12.8% |
| Income taxes | 67/77 | €6,790 | €11,033 | +€4,243 | +62.5% |
| Profit (loss) for the period | 9904 | €27,986 | €28,182 | +€197 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,986 | €28,182 | +€197 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.