Kraakhelder: 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.
Kraakhelder
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-18.2%), from €55,000 to €45,000
- Tangible fixed assets -€4,480
down €4,480 (-32.0%), from €14,012 to €9,532
of which Furniture and vehicles: -€2,906
- Cash +€3,058
up €3,058 (+1,437%), from €213 to €3,271
mainly Depreciation (+€17,548) and Trade debts (+€3,615)
- Debts after one year -€6,800
down €6,800 (-35.6%), from €19,104 to €12,304
- Profit (loss) carried forward -€5,051
down €5,051 (-18.3%), from -€27,544 to -€32,595
- Trade debts +€3,615
up €3,615 (+1,934%), from €187 to €3,801
- Other debts -€2,195
down €2,195 (-3.8%), from €57,816 to €55,621
- Current portion of long-term debt -€839
down €839 (-11.0%), from €7,639 to €6,800
- Gross operating margin +€19,894
up €19,894, from -€6,542 to €13,352
- Depreciation -€3,151
down €3,151 (-15.2%), from €20,699 to €17,548
- Financial charges -€377
down €377 (-37.4%), from €1,007 to €630
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 | €69,702 | €58,431 | -€11,270 | -16.2% |
| Fixed assets | 21/28 | €69,012 | €54,532 | -€14,480 | -21.0% |
| Intangible fixed assets | 21 | €55,000 | €45,000 | -€10,000 | -18.2% |
| Tangible fixed assets | 22/27 | €14,012 | €9,532 | -€4,480 | -32.0% |
| Plant, machinery and equipment | 23 | €8,376 | €6,802 | -€1,574 | -18.8% |
| Furniture and vehicles | 24 | €5,635 | €2,729 | -€2,906 | -51.6% |
| Current assets | 29/58 | €690 | €3,900 | +€3,210 | +465% |
| Amounts receivable within one year | 40/41 | €327 | €479 | +€152 | +46.4% |
| Other amounts receivable | 41 | €327 | €479 | +€152 | +46.4% |
| Cash at bank and in hand | 54/58 | €213 | €3,271 | +€3,058 | +1,437% |
| Deferred charges and accrued income | 490/1 | €150 | €150 | = | 0.0% |
| Total equity and liabilities | 10/49 | €69,702 | €58,431 | -€11,270 | -16.2% |
| Equity | 10/15 | -€15,044 | -€20,095 | -€5,051 | -33.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,544 | -€32,595 | -€5,051 | -18.3% |
| Amounts payable | 17/49 | €84,745 | €78,526 | -€6,220 | -7.3% |
| Amounts payable after more than one year | 17 | €19,104 | €12,304 | -€6,800 | -35.6% |
| Financial debts | 170/4 | €19,104 | €12,304 | -€6,800 | -35.6% |
| Amounts payable within one year | 42/48 | €65,642 | €66,222 | +€580 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €7,639 | €6,800 | -€839 | -11.0% |
| Trade debts | 44 | €187 | €3,801 | +€3,615 | +1,934% |
| Suppliers | 440/4 | €187 | €3,801 | +€3,615 | +1,934% |
| Other amounts payable | 47/48 | €57,816 | €55,621 | -€2,195 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,699 | €17,548 | -€3,151 | -15.2% |
| Other operating charges | 640/8 | €217 | €228 | +€11 | +5.3% |
| Gross operating margin | 9900 | -€6,542 | €13,352 | +€19,894 | |
| Operating profit (loss) | 9901 | -€27,458 | -€4,424 | +€23,035 | +83.9% |
| Financial income | 75/76B | €5 | €3 | -€2 | -47.6% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -47.6% |
| Financial charges | 65/66B | €1,007 | €630 | -€377 | -37.4% |
| Recurring financial charges | 65 | €1,007 | €630 | -€377 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,460 | -€5,051 | +€23,409 | +82.3% |
| Profit (loss) for the period | 9904 | -€28,460 | -€5,051 | +€23,409 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,460 | -€5,051 | +€23,409 | +82.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.