B&D-De Kroone: 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.
B&D-De Kroone
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€104,790
down €104,790 (-87.3%), from €120,043 to €15,253
mainly Current investments (-€250,000) and Contributions, distributions and other (-€10,000)
- Receivables within one year +€6,875
up €6,875 (+24.8%), from €27,715 to €34,590
of which Trade receivables: +€6,970
- Tangible fixed assets +€4,930
up €4,930 (+302%), from €1,633 to €6,563
- Reserves +€133,653
up €133,653 (+105%), from €127,260 to €260,912
- Tax, wage and social debts +€13,622
up €13,622 (+118%), from €11,554 to €25,175
- Other debts +€10,000
up €10,000 (+2,491%), from €401 to €10,401
- Gross operating margin +€11,789
up €11,789 (+25.0%), from €47,184 to €58,972
- Taxes +€2,800
up €2,800 (+23.5%), from €11,900 to €14,700
- Financial income +€2,262
up €2,262 (+2.3%), from €100,000 to €102,262
- Depreciation +€1,005
up €1,005 (+170%), from €590 to €1,595
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 | €159,077 | €316,195 | +€157,118 | +98.8% |
| Fixed assets | 21/28 | €9,718 | €14,648 | +€4,930 | +50.7% |
| Tangible fixed assets | 22/27 | €1,633 | €6,563 | +€4,930 | +302% |
| Furniture and vehicles | 24 | €1,633 | €6,563 | +€4,930 | +302% |
| Financial fixed assets | 28 | €8,085 | €8,085 | = | 0.0% |
| Current assets | 29/58 | €149,359 | €301,547 | +€152,188 | +102% |
| Amounts receivable within one year | 40/41 | €27,715 | €34,590 | +€6,875 | +24.8% |
| Trade receivables | 40 | €27,065 | €34,034 | +€6,970 | +25.8% |
| Other amounts receivable | 41 | €650 | €555 | -€95 | -14.6% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €120,043 | €15,253 | -€104,790 | -87.3% |
| Deferred charges and accrued income | 490/1 | €1,601 | €1,705 | +€103 | +6.4% |
| Total equity and liabilities | 10/49 | €159,077 | €316,195 | +€157,118 | +98.8% |
| Equity | 10/15 | €145,810 | €279,462 | +€133,653 | +91.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €127,260 | €260,912 | +€133,653 | +105% |
| Distributable reserves | 133 | €127,260 | €260,912 | +€133,653 | +105% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,267 | €36,733 | +€23,466 | +177% |
| Amounts payable within one year | 42/48 | €13,267 | €36,733 | +€23,466 | +177% |
| Trade debts | 44 | €1,312 | €1,156 | -€156 | -11.9% |
| Suppliers | 440/4 | €1,312 | €1,156 | -€156 | -11.9% |
| Taxes, remuneration and social security | 45 | €11,554 | €25,175 | +€13,622 | +118% |
| Taxes | 450/3 | €11,554 | €25,175 | +€13,622 | +118% |
| Other amounts payable | 47/48 | €401 | €10,401 | +€10,000 | +2,491% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €1,595 | +€1,005 | +170% |
| Other operating charges | 640/8 | €1,089 | €1,117 | +€27 | +2.5% |
| Gross operating margin | 9900 | €47,184 | €58,972 | +€11,789 | +25.0% |
| Operating profit (loss) | 9901 | €45,504 | €56,261 | +€10,757 | +23.6% |
| Financial income | 75/76B | €100,000 | €102,262 | +€2,262 | +2.3% |
| Recurring financial income | 75 | €100,000 | €102,262 | +€2,262 | +2.3% |
| Financial charges | 65/66B | €166 | €170 | +€4 | +2.7% |
| Recurring financial charges | 65 | €166 | €170 | +€4 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €145,339 | €158,353 | +€13,014 | +9.0% |
| Income taxes | 67/77 | €11,900 | €14,700 | +€2,800 | +23.5% |
| Profit (loss) for the period | 9904 | €133,438 | €143,653 | +€10,214 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €133,438 | €143,653 | +€10,214 | +7.7% |
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 25 October 2026 via checked.be.