VERVERKEN KRIS: what changed
VERVERKEN KRIS
Largest movements
- Cash -€56,775
down €56,775 (-88.7%), from €64,008 to €7,233
mainly Investment in fixed assets (net) (-€63,137) and Net result for the year (-€18,917)
- Tangible fixed assets +€54,517
up €54,517 (+257%), from €21,207 to €75,724
of which Furniture and vehicles: +€53,998
- Receivables within one year +€11,148
up €11,148 (+137%), from €8,119 to €19,267
of which Other amounts receivable: +€16,048
- Stocks and contracts +€9,835
up €9,835 (+643%), from €1,528 to €11,363
- Deferred charges and accrued income +€1,415
new in 2025: €1,415
- Debts after one year +€35,093
new in 2025: €35,093
- Profit (loss) carried forward -€12,417
down €12,417, from €2,300 to -€10,118
- Current portion of long-term debt +€8,513
new in 2025: €8,513
- Reserves -€6,500
down €6,500 (-27.1%), from €24,000 to €17,500
- Tax, wage and social debts -€5,232
down €5,232 (-40.5%), from €12,929 to €7,698
of which Taxes: -€6,732
- Gross operating margin -€34,543
down €34,543, from €27,053 to -€7,490
- Taxes -€5,050
down €5,050 (-95.2%), from €5,302 to €252
- Depreciation +€2,023
up €2,023 (+30.7%), from €6,598 to €8,621
- Financial charges -€1,996
down €1,996 (-75.9%), from €2,629 to €633
- Other operating charges +€445
up €445 (+30.1%), from €1,477 to €1,922
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,863 | €115,001 | +€20,139 | +21.2% |
| Fixed assets | 21/28 | €21,207 | €75,724 | +€54,517 | +257% |
| Tangible fixed assets | 22/27 | €21,207 | €75,724 | +€54,517 | +257% |
| Land and buildings | 22 | €1,085 | €791 | -€294 | -27.1% |
| Plant, machinery and equipment | 23 | €806 | €1,619 | +€813 | +101% |
| Furniture and vehicles | 24 | €19,316 | €73,313 | +€53,998 | +280% |
| Current assets | 29/58 | €73,655 | €39,278 | -€34,378 | -46.7% |
| Stocks and contracts in progress | 3 | €1,528 | €11,363 | +€9,835 | +643% |
| Contracts in progress | 37 | €1,528 | €11,363 | +€9,835 | +643% |
| Amounts receivable within one year | 40/41 | €8,119 | €19,267 | +€11,148 | +137% |
| Trade receivables | 40 | €7,751 | €2,851 | -€4,900 | -63.2% |
| Other amounts receivable | 41 | €368 | €16,416 | +€16,048 | +4,365% |
| Cash at bank and in hand | 54/58 | €64,008 | €7,233 | -€56,775 | -88.7% |
| Deferred charges and accrued income | 490/1 | - | €1,415 | +€1,415 | |
| Total equity and liabilities | 10/49 | €94,863 | €115,001 | +€20,139 | +21.2% |
| Equity | 10/15 | €44,900 | €25,982 | -€18,917 | -42.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,000 | €17,500 | -€6,500 | -27.1% |
| Distributable reserves | 133 | €24,000 | €17,500 | -€6,500 | -27.1% |
| Profit (loss) carried forward | 14 | €2,300 | -€10,118 | -€12,417 | |
| Amounts payable | 17/49 | €49,963 | €89,019 | +€39,056 | +78.2% |
| Amounts payable after more than one year | 17 | - | €35,093 | +€35,093 | |
| Financial debts | 170/4 | - | €35,093 | +€35,093 | |
| Amounts payable within one year | 42/48 | €49,951 | €53,914 | +€3,963 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,513 | +€8,513 | |
| Trade debts | 44 | €4,264 | €5,217 | +€953 | +22.3% |
| Suppliers | 440/4 | €4,264 | €5,217 | +€953 | +22.3% |
| Taxes, remuneration and social security | 45 | €12,929 | €7,698 | -€5,232 | -40.5% |
| Taxes | 450/3 | €12,929 | €6,198 | -€6,732 | -52.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €32,757 | €32,487 | -€270 | -0.8% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,598 | €8,621 | +€2,023 | +30.7% |
| Other operating charges | 640/8 | €1,477 | €1,922 | +€445 | +30.1% |
| Gross operating margin | 9900 | €27,053 | -€7,490 | -€34,543 | |
| Operating profit (loss) | 9901 | €18,979 | -€18,032 | -€37,011 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €2,629 | €633 | -€1,996 | -75.9% |
| Recurring financial charges | 65 | €2,629 | €633 | -€1,996 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €16,365 | -€18,665 | -€35,031 | |
| Income taxes | 67/77 | €5,302 | €252 | -€5,050 | -95.2% |
| Profit (loss) for the period | 9904 | €11,063 | -€18,917 | -€29,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,063 | -€18,917 | -€29,981 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.