KRAMKRAM: 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.
KRAMKRAM
Largest movements
- Cash -€9,942
down €9,942 (-26.7%), from €37,257 to €27,314
mainly Receivables within one year (-€7,399) and Trade debts (-€4,400)
- Receivables within one year +€7,399
up €7,399 (+40.4%), from €18,320 to €25,719
of which Other amounts receivable: +€5,723
- Tangible fixed assets -€918
down €918 (-55.4%), from €1,657 to €739
- Deferred charges and accrued income +€741
up €741 (+59.0%), from €1,256 to €1,997
- Trade debts -€4,400
down €4,400 (-59.0%), from €7,455 to €3,055
- Tax, wage and social debts +€856
up €856 (+4.6%), from €18,529 to €19,385
- Profit (loss) carried forward +€824
up €824 (+2.7%), from €30,006 to €30,829
- Gross operating margin -€39,169
down €39,169 (-86.9%), from €45,086 to €5,917
- Taxes -€7,931
down €7,931 (-74.8%), from €10,603 to €2,672
- Depreciation -€1,268
down €1,268 (-58.0%), from €2,186 to €918
- Financial charges -€614
down €614 (-22.2%), from €2,761 to €2,147
From the 2024 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,490 | €55,770 | -€2,720 | -4.7% |
| Fixed assets | 21/28 | €1,657 | €739 | -€918 | -55.4% |
| Tangible fixed assets | 22/27 | €1,657 | €739 | -€918 | -55.4% |
| Furniture and vehicles | 24 | €1,657 | €739 | -€918 | -55.4% |
| Current assets | 29/58 | €56,833 | €55,031 | -€1,802 | -3.2% |
| Amounts receivable within one year | 40/41 | €18,320 | €25,719 | +€7,399 | +40.4% |
| Trade receivables | 40 | €7,753 | €9,430 | +€1,676 | +21.6% |
| Other amounts receivable | 41 | €10,567 | €16,290 | +€5,723 | +54.2% |
| Cash at bank and in hand | 54/58 | €37,257 | €27,314 | -€9,942 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,997 | +€741 | +59.0% |
| Total equity and liabilities | 10/49 | €58,490 | €55,770 | -€2,720 | -4.7% |
| Equity | 10/15 | €32,506 | €33,329 | +€824 | +2.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,006 | €30,829 | +€824 | +2.7% |
| Amounts payable | 17/49 | €25,985 | €22,441 | -€3,544 | -13.6% |
| Amounts payable within one year | 42/48 | €25,985 | €22,441 | -€3,544 | -13.6% |
| Trade debts | 44 | €7,455 | €3,055 | -€4,400 | -59.0% |
| Suppliers | 440/4 | €7,455 | €3,055 | -€4,400 | -59.0% |
| Taxes, remuneration and social security | 45 | €18,529 | €19,385 | +€856 | +4.6% |
| Taxes | 450/3 | €18,529 | €19,385 | +€856 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €918 | -€1,268 | -58.0% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €45,086 | €5,917 | -€39,169 | -86.9% |
| Operating profit (loss) | 9901 | €42,742 | €4,898 | -€37,843 | -88.5% |
| Financial income | 75/76B | €628 | €745 | +€117 | +18.6% |
| Recurring financial income | 75 | €628 | €745 | +€117 | +18.6% |
| Financial charges | 65/66B | €2,761 | €2,147 | -€614 | -22.2% |
| Recurring financial charges | 65 | €2,761 | €2,147 | -€614 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €40,609 | €3,496 | -€37,113 | -91.4% |
| Income taxes | 67/77 | €10,603 | €2,672 | -€7,931 | -74.8% |
| Profit (loss) for the period | 9904 | €30,006 | €824 | -€29,182 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,006 | €824 | -€29,182 | -97.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.