Van Immerzeele 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 Immerzeele Kris
Largest movements
- Cash +€19,334
up €19,334 (+30.6%), from €63,104 to €82,438
mainly Debts after one year (+€49,823) and Net result for the year (+€23,939)
- Receivables within one year +€16,417
up €16,417 (+23.0%), from €71,464 to €87,881
of which Trade receivables: +€24,059
- Tangible fixed assets -€15,989
down €15,989 (-16.8%), from €94,988 to €78,999
of which Furniture and vehicles: -€10,063
- Stocks and contracts -€4,986
down €4,986 (-87.7%), from €5,685 to €699
- Deferred charges and accrued income +€4,066
new in 2024: €4,066
- Debts after one year +€49,823
up €49,823 (+263.3%), from €18,924 to €68,747
- Accrued charges and deferred income -€46,243
no longer reported in 2024 (was €46,243)
- Profit (loss) carried forward +€23,939
up €23,939 (+121.4%), from €19,721 to €43,660
- Other debts -€12,838
no longer reported in 2024 (was €12,838)
- Trade debts +€8,128
up €8,128 (+26.7%), from €30,470 to €38,598
- Gross operating margin +€20,333
up €20,333 (+64.4%), from €31,552 to €51,885
- Taxes +€3,598
up €3,598 (+116.0%), from €3,101 to €6,699
- Financial income -€1,135
down €1,135 (-92.8%), from €1,223 to €88
- Other operating charges +€859
up €859 (+39.6%), from €2,171 to €3,030
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,266 | €254,107 | +€18,841 | +8.0% |
| Fixed assets | 21/28 | €95,013 | €79,024 | -€15,989 | -16.8% |
| Tangible fixed assets | 22/27 | €94,988 | €78,999 | -€15,989 | -16.8% |
| Land and buildings | 22 | €51,912 | €46,246 | -€5,666 | -10.9% |
| Plant, machinery and equipment | 23 | €374 | €114 | -€260 | -69.6% |
| Furniture and vehicles | 24 | €42,702 | €32,639 | -€10,063 | -23.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €140,253 | €175,083 | +€34,830 | +24.8% |
| Stocks and contracts in progress | 3 | €5,685 | €699 | -€4,986 | -87.7% |
| Stocks | 30/36 | €5,685 | €699 | -€4,986 | -87.7% |
| Amounts receivable within one year | 40/41 | €71,464 | €87,881 | +€16,417 | +23.0% |
| Trade receivables | 40 | €59,372 | €83,432 | +€24,059 | +40.5% |
| Other amounts receivable | 41 | €12,091 | €4,449 | -€7,642 | -63.2% |
| Cash at bank and in hand | 54/58 | €63,104 | €82,438 | +€19,334 | +30.6% |
| Deferred charges and accrued income | 490/1 | - | €4,066 | +€4,066 | |
| Total equity and liabilities | 10/49 | €235,266 | €254,107 | +€18,841 | +8.0% |
| Equity | 10/15 | €122,823 | €146,762 | +€23,939 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,902 | €96,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,700 | €23,700 | = | 0.0% |
| Distributable reserves | 133 | €71,342 | €71,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,721 | €43,660 | +€23,939 | +121.4% |
| Amounts payable | 17/49 | €112,443 | €107,345 | -€5,098 | -4.5% |
| Amounts payable after more than one year | 17 | €18,924 | €68,747 | +€49,823 | +263.3% |
| Financial debts | 170/4 | €18,924 | €68,747 | +€49,823 | +263.3% |
| Amounts payable within one year | 42/48 | €47,275 | €38,598 | -€8,677 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €3,782 | - | -€3,782 | |
| Trade debts | 44 | €30,470 | €38,598 | +€8,128 | +26.7% |
| Suppliers | 440/4 | €30,470 | €38,598 | +€8,128 | +26.7% |
| Taxes, remuneration and social security | 45 | €185 | - | -€185 | |
| Taxes | 450/3 | €185 | - | -€185 | |
| Other amounts payable | 47/48 | €12,838 | - | -€12,838 | |
| Accrued charges and deferred income | 492/3 | €46,243 | - | -€46,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,523 | €17,747 | +€224 | +1.3% |
| Other operating charges | 640/8 | €2,171 | €3,030 | +€859 | +39.6% |
| Gross operating margin | 9900 | €31,552 | €51,885 | +€20,333 | +64.4% |
| Operating profit (loss) | 9901 | €11,858 | €31,108 | +€19,250 | +162.3% |
| Financial income | 75/76B | €1,223 | €88 | -€1,135 | -92.8% |
| Recurring financial income | 75 | €1,223 | €88 | -€1,135 | -92.8% |
| Financial charges | 65/66B | €887 | €558 | -€330 | -37.2% |
| Recurring financial charges | 65 | €887 | €558 | -€330 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €12,194 | €30,638 | +€18,444 | +151.3% |
| Income taxes | 67/77 | €3,101 | €6,699 | +€3,598 | +116.0% |
| Profit (loss) for the period | 9904 | €9,093 | €23,939 | +€14,846 | +163.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,093 | €23,939 | +€14,846 | +163.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.