VAN OSSEL 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 OSSEL KRIS
Largest movements
- Cash -€32,805
down €32,805 (-21.0%), from €156,004 to €123,199
mainly Investment in fixed assets (net) (-€34,734) and Debts after one year (-€14,453)
- Tangible fixed assets +€16,020
up €16,020 (+36.2%), from €44,306 to €60,326
of which Furniture and vehicles: +€16,580
- Receivables within one year +€7,364
up €7,364 (+68.8%), from €10,704 to €18,068
of which Trade receivables: +€7,654
- Deferred charges and accrued income -€4,329
down €4,329 (-48.7%), from €8,891 to €4,562
- Debts after one year -€14,453
down €14,453 (-35.3%), from €40,897 to €26,444
of which Other amounts payable: -€10,000
- Reserves -€6,000
down €6,000 (-2.7%), from €223,859 to €217,859
of which Distributable reserves: -€6,000
- Current portion of long-term debt +€5,453
up €5,453 (+54.6%), from €9,988 to €15,441
- Gross operating margin -€8,774
down €8,774 (-39.7%), from €22,088 to €13,314
- Depreciation +€5,952
up €5,952 (+46.6%), from €12,762 to €18,714
- Taxes -€2,638
down €2,638 (-94.5%), from €2,793 to €155
- Financial income -€1,830
down €1,830 (-32.5%), from €5,626 to €3,796
- Other operating charges -€463
down €463 (-14.5%), from €3,191 to €2,728
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 | €297,262 | €281,131 | -€16,131 | -5.4% |
| Fixed assets | 21/28 | €44,956 | €60,976 | +€16,020 | +35.6% |
| Tangible fixed assets | 22/27 | €44,306 | €60,326 | +€16,020 | +36.2% |
| Plant, machinery and equipment | 23 | €2,518 | €1,958 | -€560 | -22.2% |
| Furniture and vehicles | 24 | €41,788 | €58,368 | +€16,580 | +39.7% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €252,306 | €220,155 | -€32,151 | -12.7% |
| Stocks and contracts in progress | 3 | €76,707 | €74,326 | -€2,381 | -3.1% |
| Stocks | 30/36 | €76,707 | €74,326 | -€2,381 | -3.1% |
| Amounts receivable within one year | 40/41 | €10,704 | €18,068 | +€7,364 | +68.8% |
| Trade receivables | 40 | - | €7,654 | +€7,654 | |
| Other amounts receivable | 41 | €10,704 | €10,414 | -€290 | -2.7% |
| Cash at bank and in hand | 54/58 | €156,004 | €123,199 | -€32,805 | -21.0% |
| Deferred charges and accrued income | 490/1 | €8,891 | €4,562 | -€4,329 | -48.7% |
| Total equity and liabilities | 10/49 | €297,262 | €281,131 | -€16,131 | -5.4% |
| Equity | 10/15 | €243,117 | €237,162 | -€5,955 | -2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €223,859 | €217,859 | -€6,000 | -2.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €222,000 | €216,000 | -€6,000 | -2.7% |
| Profit (loss) carried forward | 14 | €666 | €711 | +€45 | +6.8% |
| Amounts payable | 17/49 | €54,145 | €43,969 | -€10,176 | -18.8% |
| Amounts payable after more than one year | 17 | €40,897 | €26,444 | -€14,453 | -35.3% |
| Financial debts | 170/4 | €15,897 | €11,444 | -€4,453 | -28.0% |
| Other amounts payable | 178/9 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Amounts payable within one year | 42/48 | €13,248 | €17,525 | +€4,277 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €9,988 | €15,441 | +€5,453 | +54.6% |
| Trade debts | 44 | €1,517 | €1,526 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,517 | €1,526 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €343 | €5 | -€338 | -98.5% |
| Taxes | 450/3 | €343 | €5 | -€338 | -98.5% |
| Other amounts payable | 47/48 | €1,400 | €553 | -€847 | -60.5% |
| Non-recurring operating income | 76A | - | €12,785 | +€12,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,762 | €18,714 | +€5,952 | +46.6% |
| Other operating charges | 640/8 | €3,191 | €2,728 | -€463 | -14.5% |
| Gross operating margin | 9900 | €22,088 | €13,314 | -€8,774 | -39.7% |
| Operating profit (loss) | 9901 | €6,135 | -€8,128 | -€14,263 | |
| Financial income | 75/76B | €5,626 | €3,796 | -€1,830 | -32.5% |
| Recurring financial income | 75 | €5,626 | €3,796 | -€1,830 | -32.5% |
| Financial charges | 65/66B | €1,554 | €1,468 | -€86 | -5.5% |
| Recurring financial charges | 65 | €1,554 | €1,468 | -€86 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €10,207 | -€5,800 | -€16,007 | |
| Income taxes | 67/77 | €2,793 | €155 | -€2,638 | -94.5% |
| Profit (loss) for the period | 9904 | €7,414 | -€5,955 | -€13,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,414 | -€5,955 | -€13,369 |
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 30 October 2026 via checked.be.