Kruislink: 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.
What changed
Kruislink
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€125,619
2024 · €336,927-€211,308
Equity
€5.1m
2024 · €5.0m+€105,351
Cash
€466,679
2024 · €1.1m-€646,580
Balance sheet total
€5.9m
2024 · €5.7m+€220,083
Largest movements
Assets
- Current investments +€1.0m
up €1.0m (+74.4%), from €1.4m to €2.4m
- Cash -€646,580
down €646,580 (-58.1%), from €1.1m to €466,679
mainly Current investments (-€1.0m) and Investment in fixed assets (net) (-€27,394)
- Tangible fixed assets -€151,925
down €151,925 (-5.7%), from €2.7m to €2.5m
of which Land and buildings: -€136,800
Equity and liabilities
- Debts within one year +€71,502
up €71,502 (+11.2%), from €637,711 to €709,212
of which Tax, wage and social debts: +€37,204
- Profit (loss) carried forward +€70,641
up €70,641 (+4.7%), from €1.5m to €1.6m
- Accrued charges and deferred income +€68,537
new in 2025: €68,537
Income statement
- Staff costs +€418,795
up €418,795 (+11.4%), from €3.7m to €4.1m
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.
Result 2024
€336,927
Staff costs
-€418,795
Depreciation
-€229
Other operating charges
+€3,240
Other operating items
+€224,149
Financial income
-€19,780
Financial charges
+€101
Taxes
+€7
Result 2025
€125,619
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.
From operations
+€448,561
Investment
-€1.0m
Financing
-€45,574
Cash 2024
€1.1m
From operations (derived)
+€448,561
Net result for the year
+€125,619
Depreciation
+€179,319
Receivables within one year
+€9,268
Deferred charges and accrued income
-€5,683
Debts within one year
+€71,502
Accrued charges and deferred income
+€68,537
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€27,394
Current investments
-€1.0m
Financing
-€45,574
Debts after one year
-€25,307
Contributions, distributions and other
-€20,267
Cash 2025
€466,679
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,724,290 | €5,944,373 | +€220,083 | +3.8% |
| Fixed assets | 21/28 | €2,661,718 | €2,509,793 | -€151,925 | -5.7% |
| Tangible fixed assets | 22/27 | €2,661,718 | €2,509,793 | -€151,925 | -5.7% |
| Land and buildings | 22 | €2,567,526 | €2,430,726 | -€136,800 | -5.3% |
| Plant, machinery and equipment | 23 | €70,058 | €64,113 | -€5,945 | -8.5% |
| Furniture and vehicles | 24 | €24,134 | €14,954 | -€9,180 | -38.0% |
| Current assets | 29/58 | €3,062,572 | €3,434,580 | +€372,008 | +12.1% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €561,798 | €552,530 | -€9,268 | -1.6% |
| Trade receivables | 40 | €86,957 | €57,425 | -€29,532 | -34.0% |
| Other amounts receivable | 41 | €474,841 | €495,105 | +€20,264 | +4.3% |
| Current investments | 50/53 | €1,373,903 | €2,396,075 | +€1.0m | +74.4% |
| Cash at bank and in hand | 54/58 | €1,113,259 | €466,679 | -€646,580 | -58.1% |
| Deferred charges and accrued income | 490/1 | €13,612 | €19,295 | +€5,683 | +41.8% |
| Total equity and liabilities | 10/49 | €5,724,290 | €5,944,373 | +€220,083 | +3.8% |
| Equity | 10/15 | €4,981,824 | €5,087,176 | +€105,351 | +2.1% |
| Contributions | 10/11 | €148,823 | €148,823 | = | 0.0% |
| Capital | 10 | €148,823 | €148,823 | = | 0.0% |
| Reserves | 13 | €3,048,808 | €3,103,785 | +€54,977 | +1.8% |
| Profit (loss) carried forward | 14 | €1,501,382 | €1,572,023 | +€70,641 | +4.7% |
| Investment grants | 15 | €282,812 | €262,545 | -€20,267 | -7.2% |
| Amounts payable | 17/49 | €742,466 | €857,197 | +€114,732 | +15.5% |
| Amounts payable after more than one year | 17 | €104,755 | €79,448 | -€25,307 | -24.2% |
| Financial debts | 170/4 | €104,755 | €79,448 | -€25,307 | -24.2% |
| Credit institutions | 173 | €104,755 | €79,448 | -€25,307 | -24.2% |
| Amounts payable within one year | 42/48 | €637,711 | €709,212 | +€71,502 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €25,085 | €25,307 | +€222 | +0.9% |
| Trade debts | 44 | €14,167 | €47,379 | +€33,212 | +234.4% |
| Suppliers | 440/4 | €14,167 | €47,379 | +€33,212 | +234.4% |
| Taxes, remuneration and social security | 45 | €386,426 | €423,630 | +€37,204 | +9.6% |
| Taxes | 450/3 | €1,808 | €0 | -€1,808 | -100.0% |
| Remuneration and social security | 454/9 | €384,618 | €423,630 | +€39,012 | +10.1% |
| Accrued charges and deferred income | 492/3 | - | €68,537 | +€68,537 | |
| Operating income | 70/76A | €4,461,744 | €4,719,224 | +€257,481 | +5.8% |
| Other operating income | 74 | €127,787 | €170,867 | +€43,080 | +33.7% |
| Non-recurring operating income | 76A | €731 | €2,073 | +€1,342 | +183.6% |
| Operating charges | 60/66A | €4,179,929 | €4,629,045 | +€449,116 | +10.7% |
| Goods for resale, raw materials and consumables | 60 | €62,275 | €60,992 | -€1,283 | -2.1% |
| Purchases | 600/8 | €62,275 | €60,992 | -€1,283 | -2.1% |
| Services and other goods | 61 | €239,729 | €277,226 | +€37,497 | +15.6% |
| Remuneration, social security and pensions | 62 | €3,676,427 | €4,095,222 | +€418,795 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,090 | €179,319 | +€229 | +0.1% |
| Other operating charges | 640/8 | €19,167 | €15,927 | -€3,240 | -16.9% |
| Non-recurring operating charges | 66A | €3,241 | €359 | -€2,882 | -88.9% |
| Operating profit (loss) | 9901 | €281,815 | €90,179 | -€191,635 | -68.0% |
| Financial income | 75/76B | €57,179 | €37,399 | -€19,780 | -34.6% |
| Recurring financial income | 75 | €57,179 | €37,399 | -€19,780 | -34.6% |
| Income from current assets | 751 | €57,052 | €37,365 | -€19,686 | -34.5% |
| Other financial income | 752/9 | €128 | €34 | -€94 | -73.6% |
| Financial charges | 65/66B | €1,812 | €1,712 | -€101 | -5.6% |
| Recurring financial charges | 65 | €1,812 | €1,712 | -€101 | -5.6% |
| Debt charges | 650 | €1,360 | €1,139 | -€221 | -16.3% |
| Other financial charges | 652/9 | €452 | €572 | +€120 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €337,182 | €125,867 | -€211,315 | -62.7% |
| Income taxes | 67/77 | €255 | €248 | -€7 | -2.7% |
| Taxes | 670/3 | €255 | €248 | -€7 | -2.7% |
| Profit (loss) for the period | 9904 | €336,927 | €125,619 | -€211,308 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €336,927 | €125,619 | -€211,308 | -62.7% |
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 5 October 2026 via checked.be.