KRAFIBEL: 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.
KRAFIBEL
Largest movements
- Receivables within one year +€4,250
up €4,250 (+21.8%), from €19,466 to €23,716
of which Other amounts receivable: +€4,250
- Cash -€4,010
down €4,010 (-90.4%), from €4,436 to €427
mainly Receivables within one year (-€4,250) and Accrued charges and deferred income (-€523)
- Other debts +€873
new in 2024: €873
- Accrued charges and deferred income -€523
down €523 (-59.9%), from €873 to €350
- Other operating charges +€350
new in 2024: €350
- Gross operating margin -€82
down €82 (-14.3%), from €575 to €493
- Financial charges -€33
down €33 (-11.5%), from €285 to €253
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,902 | €24,143 | +€240 | +1.0% |
| Current assets | 29/58 | €23,902 | €24,143 | +€240 | +1.0% |
| Amounts receivable within one year | 40/41 | €19,466 | €23,716 | +€4,250 | +21.8% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €18,466 | €22,716 | +€4,250 | +23.0% |
| Cash at bank and in hand | 54/58 | €4,436 | €427 | -€4,010 | -90.4% |
| Total equity and liabilities | 10/49 | €23,902 | €24,143 | +€240 | +1.0% |
| Equity | 10/15 | €22,839 | €22,729 | -€110 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €124 | €124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,123 | €4,013 | -€110 | -2.7% |
| Amounts payable | 17/49 | €1,063 | €1,413 | +€350 | +32.9% |
| Amounts payable within one year | 42/48 | €190 | €1,063 | +€873 | +459.6% |
| Taxes, remuneration and social security | 45 | €190 | €190 | = | 0.0% |
| Taxes | 450/3 | €190 | €190 | = | 0.0% |
| Other amounts payable | 47/48 | - | €873 | +€873 | |
| Accrued charges and deferred income | 492/3 | €873 | €350 | -€523 | -59.9% |
| Other operating charges | 640/8 | - | €350 | +€350 | |
| Gross operating margin | 9900 | €575 | €493 | -€82 | -14.3% |
| Operating profit (loss) | 9901 | €575 | €143 | -€432 | -75.2% |
| Financial charges | 65/66B | €285 | €253 | -€33 | -11.5% |
| Recurring financial charges | 65 | €285 | €253 | -€33 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €290 | -€110 | -€400 | |
| Profit (loss) for the period | 9904 | €290 | -€110 | -€400 | |
| Profit (loss) for the period to be appropriated | 9905 | €290 | -€110 | -€400 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.