OOMS KRIS: what changed
Two financial 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
OOMS KRIS
NACE 43.320, Joinery installation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€127,330
2024 · €67,664+€59,667
Equity
€452,790
2024 · €325,460+€127,330
Cash
€209,793
2024 · €56,032+€153,761
Balance sheet total
€647,696
2024 · €545,029+€102,667
Largest movements
Assets
- Cash +€153,761
up €153,761 (+274%), from €56,032 to €209,793
mainly Net result for the year (+€127,330) and Depreciation (+€79,026)
- Tangible fixed assets -€54,418
down €54,418 (-12.8%), from €426,114 to €371,696
Equity and liabilities
- Reserves +€127,300
up €127,300 (+40.7%), from €313,100 to €440,400
- Debts after one year -€18,545
down €18,545 (-9.4%), from €197,538 to €178,993
Income statement
- Gross operating margin +€85,537
up €85,537 (+44.5%), from €192,006 to €277,543
- Taxes +€28,437
up €28,437 (+86.4%), from €32,906 to €61,343
- Financial charges +€3,453
up €3,453 (+87.3%), from €3,956 to €7,409
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
€67,664
Gross operating margin
+€85,537
Depreciation
+€2,564
Other operating charges
-€2,375
Other operating items
+€8,250
Financial income
-€2,419
Financial charges
-€3,453
Taxes
-€28,437
Result 2025
€127,330
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€195,973
Investment
-€24,058
Financing
-€18,154
Cash 2024
€56,032
From operations (derived)
+€195,973
Net result for the year
+€127,330
Depreciation
+€79,026
Stocks and contracts
+€469
Receivables within one year
-€4,611
Smaller working-capital items
-€36
Trade debts
-€2,672
Tax, wage and social debts
-€3,535
Investment (derived)
-€24,058
Investment in fixed assets (net)
-€24,058
Financing
-€18,154
Debts after one year
-€18,545
Current portion of long-term debt
+€391
Cash 2025
€209,793
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,029 | €647,696 | +€102,667 | +18.8% |
| Fixed assets | 21/28 | €426,664 | €371,696 | -€54,968 | -12.9% |
| Tangible fixed assets | 22/27 | €426,114 | €371,696 | -€54,418 | -12.8% |
| Land and buildings | 22 | €278,865 | €259,257 | -€19,608 | -7.0% |
| Plant, machinery and equipment | 23 | €50,378 | €31,563 | -€18,815 | -37.3% |
| Furniture and vehicles | 24 | €89,293 | €77,391 | -€11,902 | -13.3% |
| Other tangible fixed assets | 26 | €7,578 | €3,486 | -€4,093 | -54.0% |
| Financial fixed assets | 28 | €550 | - | -€550 | |
| Current assets | 29/58 | €118,365 | €276,000 | +€157,635 | +133% |
| Stocks and contracts in progress | 3 | €2,164 | €1,695 | -€469 | -21.7% |
| Stocks | 30/36 | €2,164 | €1,695 | -€469 | -21.7% |
| Amounts receivable within one year | 40/41 | €58,827 | €63,438 | +€4,611 | +7.8% |
| Trade receivables | 40 | €46,153 | €37,990 | -€8,163 | -17.7% |
| Other amounts receivable | 41 | €12,674 | €25,447 | +€12,773 | +101% |
| Cash at bank and in hand | 54/58 | €56,032 | €209,793 | +€153,761 | +274% |
| Deferred charges and accrued income | 490/1 | €1,342 | €1,075 | -€267 | -19.9% |
| Total equity and liabilities | 10/49 | €545,029 | €647,696 | +€102,667 | +18.8% |
| Equity | 10/15 | €325,460 | €452,790 | +€127,330 | +39.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €313,100 | €440,400 | +€127,300 | +40.7% |
| Distributable reserves | 133 | €313,100 | €440,400 | +€127,300 | +40.7% |
| Profit (loss) carried forward | 14 | €360 | €390 | +€30 | +8.4% |
| Amounts payable | 17/49 | €219,569 | €194,906 | -€24,663 | -11.2% |
| Amounts payable after more than one year | 17 | €197,538 | €178,993 | -€18,545 | -9.4% |
| Financial debts | 170/4 | €197,538 | €178,993 | -€18,545 | -9.4% |
| Amounts payable within one year | 42/48 | €22,032 | €15,913 | -€6,118 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €10,654 | €11,045 | +€391 | +3.7% |
| Trade debts | 44 | €6,310 | €3,639 | -€2,672 | -42.3% |
| Suppliers | 440/4 | €6,310 | €3,639 | -€2,672 | -42.3% |
| Taxes, remuneration and social security | 45 | €4,765 | €1,230 | -€3,535 | -74.2% |
| Taxes | 450/3 | €4,765 | €1,230 | -€3,535 | -74.2% |
| Other amounts payable | 47/48 | €303 | - | -€303 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,590 | €79,026 | -€2,564 | -3.1% |
| Other operating charges | 640/8 | €3,349 | €5,724 | +€2,375 | +70.9% |
| Non-recurring operating charges | 66A | €8,250 | - | -€8,250 | |
| Gross operating margin | 9900 | €192,006 | €277,543 | +€85,537 | +44.5% |
| Operating profit (loss) | 9901 | €98,817 | €192,793 | +€93,976 | +95.1% |
| Financial income | 75/76B | €5,708 | €3,289 | -€2,419 | -42.4% |
| Recurring financial income | 75 | €5,708 | €3,289 | -€2,419 | -42.4% |
| Financial charges | 65/66B | €3,956 | €7,409 | +€3,453 | +87.3% |
| Recurring financial charges | 65 | €3,956 | €7,409 | +€3,453 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €100,569 | €188,673 | +€88,104 | +87.6% |
| Income taxes | 67/77 | €32,906 | €61,343 | +€28,437 | +86.4% |
| Profit (loss) for the period | 9904 | €67,664 | €127,330 | +€59,667 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,664 | €127,330 | +€59,667 | +88.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.