KRAMMIT: 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.
KRAMMIT
Largest movements
- Cash +€20,442
up €20,442 (+43.5%), from €47,026 to €67,468
mainly Other debts (+€31,256) and Trade debts (+€11,308)
- Stocks and contracts +€3,000
up €3,000 (+121%), from €2,486 to €5,486
- Deferred charges and accrued income +€1,577
new in 2025: €1,577
- Tangible fixed assets +€1,433
up €1,433 (+29.3%), from €4,899 to €6,332
- Other debts +€31,256
up €31,256 (+98.1%), from €31,877 to €63,133
- Contributions -€18,600
down €18,600 (-100%), from €18,600 to €0
- Trade debts +€11,308
up €11,308 (+286%), from €3,950 to €15,257
- Profit (loss) carried forward +€4,674
up €4,674 (+63.3%), from -€7,388 to -€2,714
- Tax, wage and social debts -€2,236
down €2,236 (-28.5%), from €7,858 to €5,622
of which Taxes: -€3,396
- Staff costs +€11,886
up €11,886 (+28.2%), from €42,205 to €54,090
- Gross operating margin -€1,681
down €1,681 (-2.7%), from €62,654 to €60,972
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 | €54,898 | €81,298 | +€26,401 | +48.1% |
| Fixed assets | 21/28 | €4,899 | €6,332 | +€1,433 | +29.3% |
| Tangible fixed assets | 22/27 | €4,899 | €6,332 | +€1,433 | +29.3% |
| Plant, machinery and equipment | 23 | €4,899 | €6,332 | +€1,433 | +29.3% |
| Current assets | 29/58 | €49,999 | €74,966 | +€24,967 | +49.9% |
| Stocks and contracts in progress | 3 | €2,486 | €5,486 | +€3,000 | +121% |
| Stocks | 30/36 | €2,486 | €5,486 | +€3,000 | +121% |
| Amounts receivable within one year | 40/41 | €487 | €435 | -€52 | -10.7% |
| Trade receivables | 40 | €30 | €0 | -€30 | -100% |
| Other amounts receivable | 41 | €457 | €435 | -€22 | -4.8% |
| Cash at bank and in hand | 54/58 | €47,026 | €67,468 | +€20,442 | +43.5% |
| Deferred charges and accrued income | 490/1 | - | €1,577 | +€1,577 | |
| Total equity and liabilities | 10/49 | €54,898 | €81,298 | +€26,401 | +48.1% |
| Equity | 10/15 | €11,213 | -€2,714 | -€13,926 | |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100% |
| Profit (loss) carried forward | 14 | -€7,388 | -€2,714 | +€4,674 | +63.3% |
| Amounts payable | 17/49 | €43,685 | €84,012 | +€40,327 | +92.3% |
| Amounts payable within one year | 42/48 | €43,685 | €84,012 | +€40,327 | +92.3% |
| Trade debts | 44 | €3,950 | €15,257 | +€11,308 | +286% |
| Suppliers | 440/4 | €3,950 | €15,257 | +€11,308 | +286% |
| Taxes, remuneration and social security | 45 | €7,858 | €5,622 | -€2,236 | -28.5% |
| Taxes | 450/3 | €7,858 | €4,462 | -€3,396 | -43.2% |
| Remuneration and social security | 454/9 | - | €1,160 | +€1,160 | |
| Other amounts payable | 47/48 | €31,877 | €63,133 | +€31,256 | +98.1% |
| Remuneration, social security and pensions | 62 | €42,205 | €54,090 | +€11,886 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,448 | +€288 | +24.8% |
| Gross operating margin | 9900 | €62,654 | €60,972 | -€1,681 | -2.7% |
| Operating profit (loss) | 9901 | €19,289 | €5,434 | -€13,855 | -71.8% |
| Financial income | 75/76B | - | €246 | +€246 | |
| Recurring financial income | 75 | - | €246 | +€246 | |
| Financial charges | 65/66B | €1,206 | €1,007 | -€199 | -16.5% |
| Recurring financial charges | 65 | €1,206 | €1,007 | -€199 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €18,083 | €4,674 | -€13,410 | -74.2% |
| Profit (loss) for the period | 9904 | €18,083 | €4,674 | -€13,410 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,083 | €4,674 | -€13,410 | -74.2% |
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 14 October 2026 via checked.be.