DE KROON: what changed
Two fiscal 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.
DE KROON
Largest movements
- Cash -€34,352
down €34,352 (-89.2%), from €38,516 to €4,165
mainly Tax, wage and social debts (-€31,709) and Net result for the year (-€21,279)
- Tangible fixed assets -€30,291
down €30,291 (-9.9%), from €305,618 to €275,327
of which Land and buildings: -€19,124
- Tax, wage and social debts -€31,709
down €31,709 (-100.0%), from €31,709 to €0
- Profit (loss) carried forward -€19,662
down €19,662 (-144.8%), from -€13,582 to -€33,244
- Debts after one year -€13,968
down €13,968 (-8.1%), from €172,130 to €158,162
- Gross operating margin -€6,227
down €6,227 (-24.2%), from €25,712 to €19,485
- Depreciation +€480
up €480 (+1.5%), from €32,130 to €32,611
- Other operating charges -€419
down €419 (-7.1%), from €5,917 to €5,497
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.
Cash bridge derived
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 | €385,072 | €321,552 | -€63,520 | -16.5% |
| Fixed assets | 21/28 | €305,618 | €275,327 | -€30,291 | -9.9% |
| Tangible fixed assets | 22/27 | €305,618 | €275,327 | -€30,291 | -9.9% |
| Land and buildings | 22 | €277,701 | €258,577 | -€19,124 | -6.9% |
| Furniture and vehicles | 24 | €27,917 | €16,750 | -€11,167 | -40.0% |
| Current assets | 29/58 | €79,454 | €46,225 | -€33,229 | -41.8% |
| Amounts receivable within one year | 40/41 | €1,881 | €2,409 | +€528 | +28.1% |
| Other amounts receivable | 41 | €1,881 | €2,409 | +€528 | +28.1% |
| Cash at bank and in hand | 54/58 | €38,516 | €4,165 | -€34,352 | -89.2% |
| Deferred charges and accrued income | 490/1 | €39,057 | €39,651 | +€594 | +1.5% |
| Total equity and liabilities | 10/49 | €385,072 | €321,552 | -€63,520 | -16.5% |
| Equity | 10/15 | €152,522 | €131,243 | -€21,279 | -14.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €104,104 | €102,487 | -€1,617 | -1.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,641 | €21,024 | -€1,617 | -7.1% |
| Distributable reserves | 133 | €75,263 | €75,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,582 | -€33,244 | -€19,662 | -144.8% |
| Provisions and deferred taxes | 16 | €11,659 | €10,826 | -€833 | -7.1% |
| Deferred taxes | 168 | €11,659 | €10,826 | -€833 | -7.1% |
| Amounts payable | 17/49 | €220,892 | €179,483 | -€41,408 | -18.7% |
| Amounts payable after more than one year | 17 | €172,130 | €158,162 | -€13,968 | -8.1% |
| Financial debts | 170/4 | €172,130 | €158,162 | -€13,968 | -8.1% |
| Amounts payable within one year | 42/48 | €46,901 | €17,973 | -€28,927 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €13,737 | €13,968 | +€231 | +1.7% |
| Trade debts | 44 | €1,456 | €4,005 | +€2,550 | +175.2% |
| Suppliers | 440/4 | €1,456 | €4,005 | +€2,550 | +175.2% |
| Taxes, remuneration and social security | 45 | €31,709 | €0 | -€31,709 | -100.0% |
| Taxes | 450/3 | €31,709 | €0 | -€31,709 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,861 | €3,348 | +€1,487 | +79.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,130 | €32,611 | +€480 | +1.5% |
| Other operating charges | 640/8 | €5,917 | €5,497 | -€419 | -7.1% |
| Gross operating margin | 9900 | €25,712 | €19,485 | -€6,227 | -24.2% |
| Operating profit (loss) | 9901 | -€12,335 | -€18,624 | -€6,288 | -51.0% |
| Financial income | 75/76B | €21 | €44 | +€24 | +115.6% |
| Recurring financial income | 75 | €21 | €44 | +€24 | +115.6% |
| Financial charges | 65/66B | €3,588 | €3,368 | -€220 | -6.1% |
| Recurring financial charges | 65 | €3,588 | €3,368 | -€220 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,902 | -€21,947 | -€6,045 | -38.0% |
| Transfer from deferred taxes | 780 | €833 | €833 | = | 0.0% |
| Income taxes | 67/77 | €130 | €165 | +€35 | +27.0% |
| Profit (loss) for the period | 9904 | -€15,199 | -€21,279 | -€6,080 | -40.0% |
| Transfer from tax-exempt reserves | 789 | €1,617 | €1,617 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,582 | -€19,662 | -€6,080 | -44.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.