KRAL TECH: 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.
KRAL TECH
Largest movements
- Receivables within one year +€32,592
up €32,592 (+110.5%), from €29,493 to €62,085
of which Trade receivables: +€26,431
- Tangible fixed assets +€10,968
up €10,968 (+64.7%), from €16,947 to €27,914
of which Plant, machinery and equipment: +€8,143
- Cash +€8,734
up €8,734 (+5885.4%), from €148 to €8,882
- Profit (loss) carried forward +€30,578
up €30,578 (+169.7%), from €18,023 to €48,600
- Accrued charges and deferred income +€18,392
new in 2025: €18,392
- Tax, wage and social debts +€9,802
up €9,802 (+203.5%), from €4,816 to €14,618
of which Taxes: +€5,984
- Trade debts -€6,477
down €6,477 (-60.3%), from €10,739 to €4,261
- Gross operating margin +€34,279
up €34,279 (+130.3%), from €26,316 to €60,595
- Staff costs +€26,768
new in 2025: €26,768
- Taxes +€4,240
up €4,240 (+88.9%), from €4,767 to €9,006
- Depreciation +€1,217
up €1,217 (+55.7%), from €2,183 to €3,400
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,588 | €98,882 | +€52,294 | +112.2% |
| Fixed assets | 21/28 | €16,947 | €27,914 | +€10,968 | +64.7% |
| Tangible fixed assets | 22/27 | €16,947 | €27,914 | +€10,968 | +64.7% |
| Plant, machinery and equipment | 23 | €16,947 | €25,090 | +€8,143 | +48.0% |
| Furniture and vehicles | 24 | - | €2,825 | +€2,825 | |
| Current assets | 29/58 | €29,642 | €70,968 | +€41,326 | +139.4% |
| Amounts receivable within one year | 40/41 | €29,493 | €62,085 | +€32,592 | +110.5% |
| Trade receivables | 40 | €25,441 | €51,872 | +€26,431 | +103.9% |
| Other amounts receivable | 41 | €4,052 | €10,213 | +€6,161 | +152.1% |
| Cash at bank and in hand | 54/58 | €148 | €8,882 | +€8,734 | +5885.4% |
| Total equity and liabilities | 10/49 | €46,588 | €98,882 | +€52,294 | +112.2% |
| Equity | 10/15 | €21,023 | €51,600 | +€30,578 | +145.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,023 | €48,600 | +€30,578 | +169.7% |
| Amounts payable | 17/49 | €25,566 | €47,282 | +€21,716 | +84.9% |
| Amounts payable within one year | 42/48 | €25,566 | €28,890 | +€3,325 | +13.0% |
| Trade debts | 44 | €10,739 | €4,261 | -€6,477 | -60.3% |
| Suppliers | 440/4 | €10,739 | €4,261 | -€6,477 | -60.3% |
| Advances received on contracts in progress | 46 | €10,011 | €10,011 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,816 | €14,618 | +€9,802 | +203.5% |
| Taxes | 450/3 | €4,767 | €10,750 | +€5,984 | +125.5% |
| Remuneration and social security | 454/9 | €49 | €3,867 | +€3,818 | +7786.1% |
| Accrued charges and deferred income | 492/3 | - | €18,392 | +€18,392 | |
| Remuneration, social security and pensions | 62 | - | €26,768 | +€26,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,183 | €3,400 | +€1,217 | +55.7% |
| Other operating charges | 640/8 | €1,586 | €1,401 | -€184 | -11.6% |
| Gross operating margin | 9900 | €26,316 | €60,595 | +€34,279 | +130.3% |
| Operating profit (loss) | 9901 | €22,547 | €29,026 | +€6,479 | +28.7% |
| Financial income | 75/76B | €115 | €322 | +€208 | +181.1% |
| Recurring financial income | 75 | €115 | €322 | +€208 | +181.1% |
| Financial charges | 65/66B | €865 | €584 | -€281 | -32.5% |
| Recurring financial charges | 65 | €865 | €584 | -€281 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €21,797 | €28,765 | +€6,967 | +32.0% |
| Income taxes | 67/77 | €4,767 | €9,006 | +€4,240 | +88.9% |
| Profit (loss) for the period | 9904 | €17,031 | €19,758 | +€2,728 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,031 | €19,758 | +€2,728 | +16.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.