SEGERS 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.
SEGERS KRIS
Largest movements
- Tangible fixed assets -€21,919
down €21,919 (-53.1%), from €41,301 to €19,382
of which Furniture and vehicles: -€16,264
- Receivables within one year +€12,388
up €12,388 (+133%), from €9,308 to €21,696
of which Trade receivables: +€11,246
- Cash -€2,625
down €2,625 (-5.0%), from €52,294 to €49,669
mainly Receivables within one year (-€12,388) and Contributions, distributions and other (-€10,520)
- Receivables after one year -€2,115
down €2,115 (-3.6%), from €58,935 to €56,820
- Reserves -€10,823
down €10,823 (-10.8%), from €100,568 to €89,745
- Other debts +€10,527
new in 2025: €10,527
- Debts after one year -€10,398
down €10,398 (-34.7%), from €29,959 to €19,561
- Trade debts -€2,378
down €2,378 (-33.4%), from €7,124 to €4,746
- Tax, wage and social debts -€1,701
down €1,701 (-20.2%), from €8,404 to €6,703
of which Taxes: -€2,118
- Gross operating margin -€36,221
down €36,221 (-65.6%), from €55,185 to €18,965
- Taxes -€9,938
down €9,938 (-85.7%), from €11,593 to €1,655
- Depreciation -€2,217
down €2,217 (-19.1%), from €11,589 to €9,372
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 | €163,099 | €148,857 | -€14,242 | -8.7% |
| Fixed assets | 21/28 | €41,801 | €19,882 | -€21,919 | -52.4% |
| Tangible fixed assets | 22/27 | €41,301 | €19,382 | -€21,919 | -53.1% |
| Land and buildings | 22 | €23,838 | €15,890 | -€7,948 | -33.3% |
| Plant, machinery and equipment | 23 | - | €2,293 | +€2,293 | |
| Furniture and vehicles | 24 | €17,463 | €1,199 | -€16,264 | -93.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €121,298 | €128,975 | +€7,676 | +6.3% |
| Amounts receivable after more than one year | 29 | €58,935 | €56,820 | -€2,115 | -3.6% |
| Other amounts receivable | 291 | €58,935 | €56,820 | -€2,115 | -3.6% |
| Stocks and contracts in progress | 3 | €96 | - | -€96 | |
| Stocks | 30/36 | €96 | - | -€96 | |
| Amounts receivable within one year | 40/41 | €9,308 | €21,696 | +€12,388 | +133% |
| Trade receivables | 40 | €6,783 | €18,029 | +€11,246 | +166% |
| Other amounts receivable | 41 | €2,525 | €3,667 | +€1,143 | +45.3% |
| Cash at bank and in hand | 54/58 | €52,294 | €49,669 | -€2,625 | -5.0% |
| Deferred charges and accrued income | 490/1 | €666 | €790 | +€124 | +18.7% |
| Total equity and liabilities | 10/49 | €163,099 | €148,857 | -€14,242 | -8.7% |
| Equity | 10/15 | €106,768 | €95,945 | -€10,823 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,568 | €89,745 | -€10,823 | -10.8% |
| Distributable reserves | 133 | €100,568 | €89,745 | -€10,823 | -10.8% |
| Amounts payable | 17/49 | €56,331 | €52,912 | -€3,420 | -6.1% |
| Amounts payable after more than one year | 17 | €29,959 | €19,561 | -€10,398 | -34.7% |
| Financial debts | 170/4 | €29,959 | €19,561 | -€10,398 | -34.7% |
| Amounts payable within one year | 42/48 | €25,396 | €32,374 | +€6,978 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €9,867 | €10,398 | +€531 | +5.4% |
| Trade debts | 44 | €7,124 | €4,746 | -€2,378 | -33.4% |
| Suppliers | 440/4 | €7,124 | €4,746 | -€2,378 | -33.4% |
| Taxes, remuneration and social security | 45 | €8,404 | €6,703 | -€1,701 | -20.2% |
| Taxes | 450/3 | €6,302 | €4,185 | -€2,118 | -33.6% |
| Remuneration and social security | 454/9 | €2,102 | €2,518 | +€416 | +19.8% |
| Other amounts payable | 47/48 | - | €10,527 | +€10,527 | |
| Accrued charges and deferred income | 492/3 | €977 | €977 | = | 0.0% |
| Non-recurring operating income | 76A | €11,131 | - | -€11,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,589 | €9,372 | -€2,217 | -19.1% |
| Other operating charges | 640/8 | €1,597 | €1,469 | -€128 | -8.0% |
| Non-recurring operating charges | 66A | - | €5,333 | +€5,333 | |
| Gross operating margin | 9900 | €55,185 | €18,965 | -€36,221 | -65.6% |
| Operating profit (loss) | 9901 | €41,999 | €2,791 | -€39,209 | -93.4% |
| Financial income | 75/76B | €965 | €867 | -€98 | -10.2% |
| Recurring financial income | 75 | €965 | €867 | -€98 | -10.2% |
| Financial charges | 65/66B | €2,624 | €2,305 | -€319 | -12.1% |
| Recurring financial charges | 65 | €2,624 | €2,305 | -€319 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €40,340 | €1,352 | -€38,988 | -96.6% |
| Income taxes | 67/77 | €11,593 | €1,655 | -€9,938 | -85.7% |
| Profit (loss) for the period | 9904 | €28,747 | -€303 | -€29,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,747 | -€303 | -€29,050 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.