KRAFANT CONSULTING: what changed
KRAFANT CONSULTING
Largest movements
- Current investments -€77,507
down €77,507 (-19.6%), from €396,073 to €318,566
- Cash +€60,710
up €60,710 (+48.9%), from €124,264 to €184,974
mainly Net result for the year (+€115,723) and Current investments (+€77,507)
- Receivables within one year -€30,574
down €30,574 (-94.0%), from €32,513 to €1,939
of which Trade receivables: -€21,042
- Deferred charges and accrued income +€16,192
up €16,192 (+590%), from €2,745 to €18,937
- Reserves -€49,353
down €49,353 (-4.3%), from €1.1m to €1.1m
of which Distributable reserves: -€49,353
- Tax, wage and social debts +€18,475
up €18,475 (+420%), from €4,395 to €22,871
- Financial income -€13,017
down €13,017 (-75.7%), from €17,199 to €4,182
- Taxes +€6,205
up €6,205 (+14.1%), from €44,156 to €50,360
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 | €1,161,257 | €1,130,078 | -€31,179 | -2.7% |
| Fixed assets | 21/28 | €605,661 | €605,661 | = | 0.0% |
| Financial fixed assets | 28 | €605,661 | €605,661 | = | 0.0% |
| Current assets | 29/58 | €555,596 | €524,417 | -€31,179 | -5.6% |
| Amounts receivable within one year | 40/41 | €32,513 | €1,939 | -€30,574 | -94.0% |
| Trade receivables | 40 | €21,042 | - | -€21,042 | |
| Other amounts receivable | 41 | €11,472 | €1,939 | -€9,533 | -83.1% |
| Current investments | 50/53 | €396,073 | €318,566 | -€77,507 | -19.6% |
| Cash at bank and in hand | 54/58 | €124,264 | €184,974 | +€60,710 | +48.9% |
| Deferred charges and accrued income | 490/1 | €2,745 | €18,937 | +€16,192 | +590% |
| Total equity and liabilities | 10/49 | €1,161,257 | €1,130,078 | -€31,179 | -2.7% |
| Equity | 10/15 | €1,155,793 | €1,106,441 | -€49,353 | -4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,149,593 | €1,100,241 | -€49,353 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,147,733 | €1,098,381 | -€49,353 | -4.3% |
| Amounts payable | 17/49 | €5,463 | €23,637 | +€18,174 | +333% |
| Amounts payable within one year | 42/48 | €5,463 | €23,157 | +€17,694 | +324% |
| Trade debts | 44 | €1,068 | €286 | -€781 | -73.2% |
| Suppliers | 440/4 | €1,068 | €286 | -€781 | -73.2% |
| Taxes, remuneration and social security | 45 | €4,395 | €22,871 | +€18,475 | +420% |
| Taxes | 450/3 | €4,395 | €22,871 | +€18,475 | +420% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Non-recurring operating income | 76A | €11,114 | - | -€11,114 | |
| Other operating charges | 640/8 | €1,830 | €1,960 | +€130 | +7.1% |
| Gross operating margin | 9900 | €167,957 | €169,327 | +€1,370 | +0.8% |
| Operating profit (loss) | 9901 | €166,127 | €167,367 | +€1,240 | +0.7% |
| Financial income | 75/76B | €17,199 | €4,182 | -€13,017 | -75.7% |
| Recurring financial income | 75 | €17,199 | €4,182 | -€13,017 | -75.7% |
| Financial charges | 65/66B | €5,483 | €5,466 | -€17 | -0.3% |
| Recurring financial charges | 65 | €5,483 | €5,466 | -€17 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €177,843 | €166,084 | -€11,759 | -6.6% |
| Income taxes | 67/77 | €44,156 | €50,360 | +€6,205 | +14.1% |
| Profit (loss) for the period | 9904 | €133,687 | €115,723 | -€17,964 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €133,687 | €115,723 | -€17,964 | -13.4% |
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.