KRAJNAK: 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.
KRAJNAK
Largest movements
- Tangible fixed assets +€201,840
up €201,840 (+47.1%), from €428,171 to €630,011
of which Land and buildings: +€206,259
- Debts after one year +€228,903
up €228,903 (+46.7%), from €490,000 to €718,903
- Trade debts -€40,571
down €40,571 (-61.1%), from €66,440 to €25,869
- Current portion of long-term debt +€13,116
up €13,116 (+292%), from €4,486 to €17,602
- Turnover -€113,144
down €113,144 (-11.6%), from €975,952 to €862,808
- Purchases and services -€65,791
down €65,791 (-7.4%), from €890,713 to €824,921
- Gross operating margin -€42,833
down €42,833 (-45.7%), from €93,726 to €50,893
- Taxes -€14,494
no longer reported in 2024 (was €14,494)
- Financial charges -€12,703
down €12,703 (-72.2%), from €17,604 to €4,901
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.
Derived cash bridge
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 | €749,906 | €951,776 | +€201,870 | +26.9% |
| Fixed assets | 21/28 | €431,811 | €633,651 | +€201,840 | +46.7% |
| Tangible fixed assets | 22/27 | €428,171 | €630,011 | +€201,840 | +47.1% |
| Land and buildings | 22 | €391,253 | €597,512 | +€206,259 | +52.7% |
| Plant, machinery and equipment | 23 | €33,689 | €26,740 | -€6,949 | -20.6% |
| Furniture and vehicles | 24 | €3,229 | €5,759 | +€2,530 | +78.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,640 | €3,640 | = | 0.0% |
| Current assets | 29/58 | €318,095 | €318,125 | +€30 | 0.0% |
| Amounts receivable within one year | 40/41 | €300,367 | €293,701 | -€6,666 | -2.2% |
| Trade receivables | 40 | €198,110 | €233,236 | +€35,127 | +17.7% |
| Other amounts receivable | 41 | €102,257 | €60,465 | -€41,793 | -40.9% |
| Cash at bank and in hand | 54/58 | €14,216 | €17,145 | +€2,930 | +20.6% |
| Deferred charges and accrued income | 490/1 | €3,512 | €7,279 | +€3,767 | +107% |
| Total equity and liabilities | 10/49 | €749,906 | €951,776 | +€201,870 | +26.9% |
| Equity | 10/15 | €127,270 | €135,141 | +€7,870 | +6.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €117,270 | €117,270 | = | 0.0% |
| 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 | €115,410 | €115,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,870 | +€7,870 | |
| Amounts payable | 17/49 | €622,636 | €816,636 | +€194,000 | +31.2% |
| Amounts payable after more than one year | 17 | €490,000 | €718,903 | +€228,903 | +46.7% |
| Financial debts | 170/4 | €490,000 | €718,903 | +€228,903 | +46.7% |
| Amounts payable within one year | 42/48 | €132,636 | €97,733 | -€34,903 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €4,486 | €17,602 | +€13,116 | +292% |
| Trade debts | 44 | €66,440 | €25,869 | -€40,571 | -61.1% |
| Suppliers | 440/4 | €66,440 | €25,869 | -€40,571 | -61.1% |
| Taxes, remuneration and social security | 45 | €61,710 | €54,261 | -€7,448 | -12.1% |
| Taxes | 450/3 | €59,989 | €50,839 | -€9,151 | -15.3% |
| Remuneration and social security | 454/9 | €1,720 | €3,422 | +€1,702 | +99.0% |
| Turnover | 70 | €975,952 | €862,808 | -€113,144 | -11.6% |
| Non-recurring operating income | 76A | €8,847 | €13,007 | +€4,159 | +47.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €890,713 | €824,921 | -€65,791 | -7.4% |
| Remuneration, social security and pensions | 62 | €21,895 | €23,405 | +€1,511 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,059 | €15,648 | -€12,411 | -44.2% |
| Other operating charges | 640/8 | €7,670 | €3,065 | -€4,605 | -60.0% |
| Gross operating margin | 9900 | €93,726 | €50,893 | -€42,833 | -45.7% |
| Operating profit (loss) | 9901 | €36,103 | €8,775 | -€27,328 | -75.7% |
| Financial income | 75/76B | €7,191 | €3,997 | -€3,194 | -44.4% |
| Recurring financial income | 75 | €7,191 | €3,997 | -€3,194 | -44.4% |
| Financial charges | 65/66B | €17,604 | €4,901 | -€12,703 | -72.2% |
| Recurring financial charges | 65 | €17,604 | €4,901 | -€12,703 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €25,690 | €7,870 | -€17,819 | -69.4% |
| Income taxes | 67/77 | €14,494 | - | -€14,494 | |
| Profit (loss) for the period | 9904 | €11,196 | €7,870 | -€3,326 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,196 | €7,870 | -€3,326 | -29.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.