VAN BUNDER 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.
VAN BUNDER KRIS
Largest movements
- Receivables within one year +€53,376
up €53,376 (+299%), from €17,834 to €71,210
of which Trade receivables: +€54,651
- Current investments -€49,866
down €49,866 (-27.7%), from €180,000 to €130,134
- Tangible fixed assets -€7,385
down €7,385 (-6.6%), from €111,362 to €103,977
of which Furniture and vehicles: -€4,542
- Reserves -€23,947
down €23,947 (-3.8%), from €634,472 to €610,524
- Tax, wage and social debts +€16,373
up €16,373 (+224%), from €7,310 to €23,683
of which Taxes: +€20,304
- Trade debts +€8,687
up €8,687 (+438%), from €1,984 to €10,671
- Gross operating margin +€61,019
up €61,019 (+28.8%), from €211,787 to €272,806
- Taxes +€20,889
up €20,889 (+57.9%), from €36,071 to €56,959
- Financial income +€4,279
up €4,279 (+74.5%), from €5,745 to €10,024
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 | €675,244 | €672,504 | -€2,740 | -0.4% |
| Fixed assets | 21/28 | €111,362 | €103,977 | -€7,385 | -6.6% |
| Tangible fixed assets | 22/27 | €111,362 | €103,977 | -€7,385 | -6.6% |
| Land and buildings | 22 | €19,859 | €15,830 | -€4,029 | -20.3% |
| Plant, machinery and equipment | 23 | €4,959 | €6,146 | +€1,186 | +23.9% |
| Furniture and vehicles | 24 | €86,544 | €82,001 | -€4,542 | -5.2% |
| Current assets | 29/58 | €563,881 | €568,527 | +€4,645 | +0.8% |
| Stocks and contracts in progress | 3 | €40,000 | €40,000 | = | 0.0% |
| Stocks | 30/36 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,834 | €71,210 | +€53,376 | +299% |
| Trade receivables | 40 | €7,155 | €61,806 | +€54,651 | +764% |
| Other amounts receivable | 41 | €10,679 | €9,404 | -€1,275 | -11.9% |
| Current investments | 50/53 | €180,000 | €130,134 | -€49,866 | -27.7% |
| Cash at bank and in hand | 54/58 | €321,731 | €321,844 | +€113 | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,316 | €5,339 | +€1,023 | +23.7% |
| Total equity and liabilities | 10/49 | €675,244 | €672,504 | -€2,740 | -0.4% |
| Equity | 10/15 | €653,072 | €629,124 | -€23,947 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €634,472 | €610,524 | -€23,947 | -3.8% |
| Distributable reserves | 133 | €634,472 | €610,524 | -€23,947 | -3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,172 | €43,379 | +€21,207 | +95.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,172 | €43,379 | +€21,207 | +95.6% |
| Current portion of amounts payable after more than one year | 42 | €3,070 | €0 | -€3,070 | -100% |
| Trade debts | 44 | €1,984 | €10,671 | +€8,687 | +438% |
| Suppliers | 440/4 | €1,984 | €10,671 | +€8,687 | +438% |
| Taxes, remuneration and social security | 45 | €7,310 | €23,683 | +€16,373 | +224% |
| Taxes | 450/3 | €1,479 | €21,783 | +€20,304 | +1,372% |
| Remuneration and social security | 454/9 | €5,831 | €1,900 | -€3,931 | -67.4% |
| Other amounts payable | 47/48 | €9,808 | €9,025 | -€782 | -8.0% |
| Remuneration, social security and pensions | 62 | €48,931 | €50,871 | +€1,940 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,846 | €38,909 | +€1,063 | +2.8% |
| Other operating charges | 640/8 | €1,993 | €2,351 | +€358 | +18.0% |
| Gross operating margin | 9900 | €211,787 | €272,806 | +€61,019 | +28.8% |
| Operating profit (loss) | 9901 | €123,017 | €180,675 | +€57,658 | +46.9% |
| Financial income | 75/76B | €5,745 | €10,024 | +€4,279 | +74.5% |
| Recurring financial income | 75 | €5,745 | €10,024 | +€4,279 | +74.5% |
| Financial charges | 65/66B | €1,761 | €688 | -€1,073 | -60.9% |
| Recurring financial charges | 65 | €1,761 | €688 | -€1,073 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €127,001 | €190,012 | +€63,010 | +49.6% |
| Income taxes | 67/77 | €36,071 | €56,959 | +€20,889 | +57.9% |
| Profit (loss) for the period | 9904 | €90,931 | €133,053 | +€42,122 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,931 | €133,053 | +€42,122 | +46.3% |
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 14 October 2026 via checked.be.