SARENS KRIS: what changed
SARENS KRIS
Largest movements
- Cash -€13,788
down €13,788 (-91.0%), from €15,151 to €1,363
mainly Net result for the year (-€9,651) and Other debts (-€9,137)
- Receivables within one year -€8,551
down €8,551 (-94.4%), from €9,057 to €506
- Stocks and contracts -€2,176
down €2,176 (-10.8%), from €20,121 to €17,945
- Profit (loss) carried forward -€9,651
down €9,651 (-50.3%), from -€19,173 to -€28,824
- Other debts -€9,137
down €9,137 (-28.4%), from €32,203 to €23,066
- Trade debts -€5,216
down €5,216 (-84.6%), from €6,166 to €950
- Tax, wage and social debts -€827
down €827 (-12.5%), from €6,631 to €5,804
- Gross operating margin -€8,472
down €8,472, from €246 to -€8,226
- Taxes -€367
no longer reported in 2025 (was €367)
- Financial charges -€305
down €305 (-72.5%), from €420 to €115
- Other operating charges +€213
up €213 (+19.4%), from €1,097 to €1,310
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,494 | €19,814 | -€24,679 | -55.5% |
| Current assets | 29/58 | €44,494 | €19,814 | -€24,679 | -55.5% |
| Stocks and contracts in progress | 3 | €20,121 | €17,945 | -€2,176 | -10.8% |
| Stocks | 30/36 | €20,121 | €17,945 | -€2,176 | -10.8% |
| Amounts receivable within one year | 40/41 | €9,057 | €506 | -€8,551 | -94.4% |
| Trade receivables | 40 | €9,057 | €506 | -€8,551 | -94.4% |
| Cash at bank and in hand | 54/58 | €15,151 | €1,363 | -€13,788 | -91.0% |
| Deferred charges and accrued income | 490/1 | €165 | - | -€165 | |
| Total equity and liabilities | 10/49 | €44,494 | €19,814 | -€24,679 | -55.5% |
| Equity | 10/15 | -€573 | -€10,224 | -€9,651 | -1,685% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,173 | -€28,824 | -€9,651 | -50.3% |
| Amounts payable | 17/49 | €45,066 | €30,039 | -€15,028 | -33.3% |
| Amounts payable within one year | 42/48 | €45,001 | €29,821 | -€15,180 | -33.7% |
| Trade debts | 44 | €6,166 | €950 | -€5,216 | -84.6% |
| Suppliers | 440/4 | €6,166 | €950 | -€5,216 | -84.6% |
| Taxes, remuneration and social security | 45 | €6,631 | €5,804 | -€827 | -12.5% |
| Taxes | 450/3 | €6,631 | €5,804 | -€827 | -12.5% |
| Other amounts payable | 47/48 | €32,203 | €23,066 | -€9,137 | -28.4% |
| Accrued charges and deferred income | 492/3 | €66 | €218 | +€152 | +232% |
| Non-recurring operating income | 76A | €7,025 | €826 | -€6,198 | -88.2% |
| Other operating charges | 640/8 | €1,097 | €1,310 | +€213 | +19.4% |
| Gross operating margin | 9900 | €246 | -€8,226 | -€8,472 | |
| Operating profit (loss) | 9901 | -€851 | -€9,536 | -€8,685 | -1,020% |
| Financial charges | 65/66B | €420 | €115 | -€305 | -72.5% |
| Recurring financial charges | 65 | €420 | €115 | -€305 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,272 | -€9,651 | -€8,380 | -659% |
| Income taxes | 67/77 | €367 | - | -€367 | |
| Profit (loss) for the period | 9904 | -€1,639 | -€9,651 | -€8,013 | -489% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,639 | -€9,651 | -€8,013 | -489% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.