KRAKOW: 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.
KRAKOW
Largest movements
- Cash -€207,066
down €207,066 (-66.8%), from €310,170 to €103,104
mainly Stocks and contracts (-€83,412) and Net result for the year (-€68,794)
- Stocks and contracts +€83,412
up €83,412 (+71.5%), from €116,700 to €200,112
- Financial fixed assets +€33,250
new in 2024: €33,250
- Profit (loss) carried forward -€68,794
down €68,794 (-28.7%), from €240,076 to €171,282
- Tax, wage and social debts -€15,851
down €15,851 (-10.0%), from €159,238 to €143,387
of which Taxes: -€15,303
- Trade debts -€5,976
down €5,976 (-17.8%), from €33,657 to €27,681
- Gross operating margin -€126,720
down €126,720 (-35.2%), from €360,219 to €233,499
- Staff costs +€25,670
up €25,670 (+10.0%), from €257,871 to €283,541
- Taxes +€5,000
new in 2024: €5,000
- Financial charges +€4,410
up €4,410 (+47.4%), from €9,312 to €13,722
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 | €468,619 | €381,252 | -€87,367 | -18.6% |
| Fixed assets | 21/28 | - | €33,250 | +€33,250 | |
| Financial fixed assets | 28 | - | €33,250 | +€33,250 | |
| Current assets | 29/58 | €468,619 | €348,002 | -€120,617 | -25.7% |
| Stocks and contracts in progress | 3 | €116,700 | €200,112 | +€83,412 | +71.5% |
| Stocks | 30/36 | €116,700 | €200,112 | +€83,412 | +71.5% |
| Amounts receivable within one year | 40/41 | €41,749 | €44,786 | +€3,037 | +7.3% |
| Other amounts receivable | 41 | €41,749 | €44,786 | +€3,037 | +7.3% |
| Cash at bank and in hand | 54/58 | €310,170 | €103,104 | -€207,066 | -66.8% |
| Total equity and liabilities | 10/49 | €468,619 | €381,252 | -€87,367 | -18.6% |
| Equity | 10/15 | €273,076 | €204,282 | -€68,794 | -25.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,076 | €171,282 | -€68,794 | -28.7% |
| Amounts payable | 17/49 | €195,543 | €176,970 | -€18,573 | -9.5% |
| Amounts payable within one year | 42/48 | €195,543 | €176,970 | -€18,573 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €2,648 | €2,648 | = | 0.0% |
| Trade debts | 44 | €33,657 | €27,681 | -€5,976 | -17.8% |
| Suppliers | 440/4 | €33,657 | €27,681 | -€5,976 | -17.8% |
| Taxes, remuneration and social security | 45 | €159,238 | €143,387 | -€15,851 | -10.0% |
| Taxes | 450/3 | €158,691 | €143,387 | -€15,303 | -9.6% |
| Remuneration and social security | 454/9 | €547 | - | -€547 | |
| Other amounts payable | 47/48 | - | €3,253 | +€3,253 | |
| Remuneration, social security and pensions | 62 | €257,871 | €283,541 | +€25,670 | +10.0% |
| Other operating charges | 640/8 | €384 | €161 | -€223 | -58.0% |
| Gross operating margin | 9900 | €360,219 | €233,499 | -€126,720 | -35.2% |
| Operating profit (loss) | 9901 | €101,964 | -€50,203 | -€152,167 | |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | €9,312 | €13,722 | +€4,410 | +47.4% |
| Recurring financial charges | 65 | €9,312 | €13,722 | +€4,410 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €92,652 | -€63,794 | -€156,445 | |
| Income taxes | 67/77 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period | 9904 | €92,652 | -€68,794 | -€161,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,652 | -€68,794 | -€161,445 |
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 23 October 2026 via checked.be.