KRAAMS: 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.
KRAAMS
Largest movements
- Tangible fixed assets +€8,691
up €8,691 (+81.0%), from €10,733 to €19,424
- Cash +€7,857
up €7,857 (+342.2%), from €2,296 to €10,153
mainly Net result for the year (+€9,976) and Depreciation (+€4,002)
- Receivables within one year -€3,536
down €3,536 (-75.1%), from €4,707 to €1,172
of which Trade receivables: -€2,152
- Profit (loss) carried forward +€9,985
up €9,985, from -€9,662 to €323
- Trade debts +€3,893
up €3,893 (+1056.8%), from €368 to €4,261
- Other debts -€2,186
down €2,186 (-8.4%), from €25,989 to €23,804
- Tax, wage and social debts +€1,320
up €1,320 (+3254.0%), from €41 to €1,361
of which Remuneration and social security: +€1,358
- Gross operating margin +€36,624
up €36,624, from -€7,188 to €29,436
- Staff costs +€10,343
new in 2025: €10,343
- Other operating charges +€3,741
up €3,741 (+355.8%), from €1,051 to €4,792
- Depreciation +€3,235
up €3,235 (+421.7%), from €767 to €4,002
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 | €31,736 | €44,748 | +€13,013 | +41.0% |
| Fixed assets | 21/28 | €24,733 | €33,424 | +€8,691 | +35.1% |
| Tangible fixed assets | 22/27 | €10,733 | €19,424 | +€8,691 | +81.0% |
| Furniture and vehicles | 24 | €10,733 | €19,424 | +€8,691 | +81.0% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €7,003 | €11,325 | +€4,322 | +61.7% |
| Amounts receivable within one year | 40/41 | €4,707 | €1,172 | -€3,536 | -75.1% |
| Trade receivables | 40 | €2,152 | - | -€2,152 | |
| Other amounts receivable | 41 | €2,555 | €1,172 | -€1,383 | -54.1% |
| Cash at bank and in hand | 54/58 | €2,296 | €10,153 | +€7,857 | +342.2% |
| Total equity and liabilities | 10/49 | €31,736 | €44,748 | +€13,013 | +41.0% |
| Equity | 10/15 | €5,338 | €15,323 | +€9,985 | +187.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,662 | €323 | +€9,985 | |
| Amounts payable | 17/49 | €26,398 | €29,426 | +€3,028 | +11.5% |
| Amounts payable within one year | 42/48 | €26,398 | €29,426 | +€3,028 | +11.5% |
| Trade debts | 44 | €368 | €4,261 | +€3,893 | +1056.8% |
| Suppliers | 440/4 | €368 | €4,261 | +€3,893 | +1056.8% |
| Taxes, remuneration and social security | 45 | €41 | €1,361 | +€1,320 | +3254.0% |
| Taxes | 450/3 | €41 | €3 | -€37 | -91.7% |
| Remuneration and social security | 454/9 | - | €1,358 | +€1,358 | |
| Other amounts payable | 47/48 | €25,989 | €23,804 | -€2,186 | -8.4% |
| Remuneration, social security and pensions | 62 | - | €10,343 | +€10,343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €4,002 | +€3,235 | +421.7% |
| Other operating charges | 640/8 | €1,051 | €4,792 | +€3,741 | +355.8% |
| Gross operating margin | 9900 | -€7,188 | €29,436 | +€36,624 | |
| Operating profit (loss) | 9901 | -€9,007 | €10,298 | +€19,305 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €615 | €322 | -€293 | -47.6% |
| Recurring financial charges | 65 | €615 | €322 | -€293 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,622 | €9,976 | +€19,598 | |
| Income taxes | 67/77 | €41 | - | -€41 | |
| Profit (loss) for the period | 9904 | -€9,662 | €9,976 | +€19,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,662 | €9,976 | +€19,638 |
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 11 October 2026 via checked.be.