Pexsters 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.
Pexsters Kris
Largest movements
- Cash +€52,152
up €52,152 (+64.7%), from €80,598 to €132,750
mainly Net result for the year (+€123,958) and Depreciation (+€54,998)
- Tangible fixed assets -€48,441
down €48,441 (-9.2%), from €528,729 to €480,288
of which Land and buildings: -€34,705
- Receivables within one year -€27,722
down €27,722 (-99.4%), from €27,895 to €173
of which Trade receivables: -€24,200
- Deferred charges and accrued income +€8,717
up €8,717 (+52.0%), from €16,748 to €25,465
- Stocks and contracts -€6,779
down €6,779 (-79.8%), from €8,493 to €1,714
- Debts after one year -€145,508
down €145,508 (-45.7%), from €318,586 to €173,079
- Profit (loss) carried forward +€73,958
up €73,958 (+26.8%), from €276,057 to €350,015
- Other debts +€43,514
up €43,514 (+222%), from €19,591 to €63,105
- Staff costs -€47,244
down €47,244 (-95.6%), from €49,411 to €2,166
- Gross operating margin +€29,037
up €29,037 (+14.9%), from €195,197 to €224,235
- Depreciation +€14,712
up €14,712 (+36.5%), from €40,286 to €54,998
- Taxes +€14,677
up €14,677 (+64.8%), from €22,650 to €37,327
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,463 | €640,391 | -€22,073 | -3.3% |
| Fixed assets | 21/28 | €528,729 | €480,288 | -€48,441 | -9.2% |
| Tangible fixed assets | 22/27 | €528,729 | €480,288 | -€48,441 | -9.2% |
| Land and buildings | 22 | €476,103 | €441,398 | -€34,705 | -7.3% |
| Furniture and vehicles | 24 | €52,626 | €38,890 | -€13,736 | -26.1% |
| Current assets | 29/58 | €133,734 | €160,103 | +€26,368 | +19.7% |
| Stocks and contracts in progress | 3 | €8,493 | €1,714 | -€6,779 | -79.8% |
| Stocks | 30/36 | €8,493 | €1,714 | -€6,779 | -79.8% |
| Amounts receivable within one year | 40/41 | €27,895 | €173 | -€27,722 | -99.4% |
| Trade receivables | 40 | €24,200 | - | -€24,200 | |
| Other amounts receivable | 41 | €3,695 | €173 | -€3,522 | -95.3% |
| Cash at bank and in hand | 54/58 | €80,598 | €132,750 | +€52,152 | +64.7% |
| Deferred charges and accrued income | 490/1 | €16,748 | €25,465 | +€8,717 | +52.0% |
| Total equity and liabilities | 10/49 | €662,463 | €640,391 | -€22,073 | -3.3% |
| Equity | 10/15 | €277,917 | €351,875 | +€73,958 | +26.6% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,057 | €350,015 | +€73,958 | +26.8% |
| Amounts payable | 17/49 | €384,546 | €288,516 | -€96,031 | -25.0% |
| Amounts payable after more than one year | 17 | €318,586 | €173,079 | -€145,508 | -45.7% |
| Financial debts | 170/4 | €318,586 | €173,079 | -€145,508 | -45.7% |
| Amounts payable within one year | 42/48 | €65,960 | €115,437 | +€49,477 | +75.0% |
| Current portion of amounts payable after more than one year | 42 | €7,508 | €9,508 | +€2,000 | +26.6% |
| Trade debts | 44 | €1,979 | €1,262 | -€717 | -36.2% |
| Suppliers | 440/4 | €1,979 | €1,262 | -€717 | -36.2% |
| Taxes, remuneration and social security | 45 | €36,882 | €41,562 | +€4,680 | +12.7% |
| Taxes | 450/3 | €14,635 | €19,315 | +€4,680 | +32.0% |
| Remuneration and social security | 454/9 | €22,247 | €22,247 | = | 0.0% |
| Other amounts payable | 47/48 | €19,591 | €63,105 | +€43,514 | +222% |
| Remuneration, social security and pensions | 62 | €49,411 | €2,166 | -€47,244 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,286 | €54,998 | +€14,712 | +36.5% |
| Other operating charges | 640/8 | €2,254 | €4,376 | +€2,122 | +94.1% |
| Gross operating margin | 9900 | €195,197 | €224,235 | +€29,037 | +14.9% |
| Operating profit (loss) | 9901 | €103,246 | €162,695 | +€59,448 | +57.6% |
| Financial income | 75/76B | €22 | €242 | +€220 | +987% |
| Recurring financial income | 75 | €22 | €242 | +€220 | +987% |
| Financial charges | 65/66B | €3,345 | €1,652 | -€1,694 | -50.6% |
| Recurring financial charges | 65 | €3,345 | €1,652 | -€1,694 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €99,923 | €161,285 | +€61,362 | +61.4% |
| Income taxes | 67/77 | €22,650 | €37,327 | +€14,677 | +64.8% |
| Profit (loss) for the period | 9904 | €77,273 | €123,958 | +€46,685 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,273 | €123,958 | +€46,685 | +60.4% |
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 18 October 2026 via checked.be.