SCHALTIN KRIS ARCHITECT: 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.
SCHALTIN KRIS ARCHITECT
Largest movements
- Cash -€29,093
down €29,093 (-6.7%), from €433,469 to €404,376
mainly Contributions, distributions and other (-€36,500) and Other debts (-€12,722)
- Receivables within one year -€7,556
down €7,556 (-79.6%), from €9,488 to €1,932
- Tangible fixed assets +€7,229
up €7,229 (+896%), from €807 to €8,036
- Reserves -€18,623
down €18,623 (-7.0%), from €264,450 to €245,827
- Other debts -€12,722
down €12,722 (-25.6%), from €49,618 to €36,896
- Gross operating margin +€3,014
up €3,014 (+12.8%), from €23,524 to €26,538
- Other operating charges +€400
up €400 (+43.1%), from €927 to €1,327
- Depreciation +€281
up €281 (+39.6%), from €710 to €992
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 | €447,783 | €417,762 | -€30,021 | -6.7% |
| Fixed assets | 21/28 | €1,174 | €8,403 | +€7,229 | +616% |
| Tangible fixed assets | 22/27 | €807 | €8,036 | +€7,229 | +896% |
| Furniture and vehicles | 24 | €807 | €8,036 | +€7,229 | +896% |
| Financial fixed assets | 28 | €368 | €368 | = | 0.0% |
| Current assets | 29/58 | €446,609 | €409,358 | -€37,251 | -8.3% |
| Amounts receivable within one year | 40/41 | €9,488 | €1,932 | -€7,556 | -79.6% |
| Other amounts receivable | 41 | €9,488 | €1,932 | -€7,556 | -79.6% |
| Cash at bank and in hand | 54/58 | €433,469 | €404,376 | -€29,093 | -6.7% |
| Deferred charges and accrued income | 490/1 | €3,652 | €3,051 | -€601 | -16.5% |
| Total equity and liabilities | 10/49 | €447,783 | €417,762 | -€30,021 | -6.7% |
| Equity | 10/15 | €388,226 | €369,604 | -€18,623 | -4.8% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €264,450 | €245,827 | -€18,623 | -7.0% |
| Distributable reserves | 133 | €264,450 | €245,827 | -€18,623 | -7.0% |
| Profit (loss) carried forward | 14 | €110,376 | €110,377 | +€0 | 0.0% |
| Amounts payable | 17/49 | €59,556 | €48,158 | -€11,399 | -19.1% |
| Amounts payable within one year | 42/48 | €54,988 | €43,591 | -€11,397 | -20.7% |
| Trade debts | 44 | €1,786 | €2,683 | +€898 | +50.3% |
| Suppliers | 440/4 | €1,786 | €2,683 | +€898 | +50.3% |
| Taxes, remuneration and social security | 45 | €3,585 | €4,011 | +€426 | +11.9% |
| Taxes | 450/3 | €3,585 | €4,011 | +€426 | +11.9% |
| Other amounts payable | 47/48 | €49,618 | €36,896 | -€12,722 | -25.6% |
| Accrued charges and deferred income | 492/3 | €4,568 | €4,567 | -€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €992 | +€281 | +39.6% |
| Other operating charges | 640/8 | €927 | €1,327 | +€400 | +43.1% |
| Gross operating margin | 9900 | €23,524 | €26,538 | +€3,014 | +12.8% |
| Operating profit (loss) | 9901 | €21,887 | €24,219 | +€2,332 | +10.7% |
| Financial income | 75/76B | €1,090 | €1,106 | +€17 | +1.5% |
| Recurring financial income | 75 | €1,090 | €1,106 | +€17 | +1.5% |
| Financial charges | 65/66B | €50 | €54 | +€4 | +8.5% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €22,927 | €25,272 | +€2,345 | +10.2% |
| Income taxes | 67/77 | €7,219 | €7,394 | +€175 | +2.4% |
| Profit (loss) for the period | 9904 | €15,708 | €17,877 | +€2,170 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,708 | €17,877 | +€2,170 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.