KRAMP: 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.
What changed
KRAMP
NACE 46.610, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €1.7m+€53,122
Equity
€6.2m
2024 · €6.4m-€263,295
Cash
€40,349
2024 · €80,849-€40,501
Balance sheet total
€11.7m
2024 · €11.4m+€236,892
Largest movements
Assets
- Receivables within one year +€262,821
up €262,821 (+2.4%), from €11.2m to €11.4m
Equity and liabilities
- Reserves -€263,295
down €263,295 (-5.8%), from €4.6m to €4.3m
of which Distributable reserves: -€263,295
- Other debts +€219,531
up €219,531 (+13.1%), from €1.7m to €1.9m
- Trade debts +€188,358
up €188,358 (+41.6%), from €452,450 to €640,809
Income statement
- Turnover +€5.1m
up €5.1m (+5.2%), from €99.5m to €104.6m
- Goods and materials +€4.1m
up €4.1m (+4.8%), from €86.7m to €90.9m
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.
Result 2024
€1.7m
Turnover
+€5.1m
Other operating income
-€8,434
Goods and materials
-€4.1m
Services and other goods
-€759,568
Staff costs
-€40,867
Depreciation
+€868
Other operating charges
+€5,569
Financial income
-€167,174
Financial charges
-€27
Taxes
+€29,263
Result 2025
€1.7m
Cash bridge derived
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.
From operations
+€2.0m
Investment
-€1,391
Financing
-€2.0m
Cash 2024
€80,849
From operations (derived)
+€2.0m
Net result for the year
+€1.7m
Depreciation
+€22,817
Receivables within one year
-€262,821
Deferred charges and accrued income
-€35,998
Trade debts
+€188,358
Tax, wage and social debts
+€92,298
Other debts
+€219,531
Investment (derived)
-€1,391
Investment in fixed assets (net)
-€1,391
Financing
-€2.0m
Contributions, distributions and other
-€2.0m
Cash 2025
€40,349
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,436,327 | €11,673,220 | +€236,892 | +2.1% |
| Fixed assets | 21/28 | €129,171 | €107,745 | -€21,426 | -16.6% |
| Tangible fixed assets | 22/27 | €105,848 | €93,569 | -€12,279 | -11.6% |
| Plant, machinery and equipment | 23 | €31,446 | €29,637 | -€1,809 | -5.8% |
| Other tangible fixed assets | 26 | €74,402 | €63,932 | -€10,470 | -14.1% |
| Financial fixed assets | 28 | €23,323 | €14,176 | -€9,147 | -39.2% |
| Other financial fixed assets | 284/8 | €23,323 | €14,176 | -€9,147 | -39.2% |
| Amounts receivable and cash guarantees | 285/8 | €23,323 | €14,176 | -€9,147 | -39.2% |
| Current assets | 29/58 | €11,307,157 | €11,565,475 | +€258,318 | +2.3% |
| Amounts receivable within one year | 40/41 | €11,176,829 | €11,439,650 | +€262,821 | +2.4% |
| Trade receivables | 40 | €11,176,829 | €11,439,650 | +€262,821 | +2.4% |
| Cash at bank and in hand | 54/58 | €80,849 | €40,349 | -€40,501 | -50.1% |
| Deferred charges and accrued income | 490/1 | €49,478 | €85,476 | +€35,998 | +72.8% |
| Total equity and liabilities | 10/49 | €11,436,327 | €11,673,220 | +€236,892 | +2.1% |
| Equity | 10/15 | €6,413,409 | €6,150,114 | -€263,295 | -4.1% |
| Contributions | 10/11 | €1,860,000 | €1,860,000 | = | 0.0% |
| Capital | 10 | €1,860,000 | €1,860,000 | = | 0.0% |
| Issued capital | 100 | €1,860,000 | €1,860,000 | = | 0.0% |
| Reserves | 13 | €4,553,409 | €4,290,114 | -€263,295 | -5.8% |
| Non-distributable reserves | 130/1 | €1,186,000 | €1,186,000 | = | 0.0% |
| Legal reserve | 130 | €1,186,000 | €1,186,000 | = | 0.0% |
| Distributable reserves | 133 | €3,367,409 | €3,104,114 | -€263,295 | -7.8% |
| Amounts payable | 17/49 | €5,022,918 | €5,523,106 | +€500,188 | +10.0% |
| Amounts payable within one year | 42/48 | €5,022,918 | €5,523,106 | +€500,188 | +10.0% |
| Trade debts | 44 | €452,450 | €640,809 | +€188,358 | +41.6% |
| Suppliers | 440/4 | €452,450 | €640,809 | +€188,358 | +41.6% |
| Taxes, remuneration and social security | 45 | €2,897,297 | €2,989,596 | +€92,298 | +3.2% |
| Taxes | 450/3 | €1,500,619 | €1,433,702 | -€66,917 | -4.5% |
| Remuneration and social security | 454/9 | €1,396,678 | €1,555,893 | +€159,215 | +11.4% |
| Other amounts payable | 47/48 | €1,673,170 | €1,892,702 | +€219,531 | +13.1% |
| Operating income | 70/76A | €99,892,125 | €105,017,857 | +€5.1m | +5.1% |
| Turnover | 70 | €99,489,269 | €104,623,434 | +€5.1m | +5.2% |
| Other operating income | 74 | €402,857 | €394,423 | -€8,434 | -2.1% |
| Operating charges | 60/66A | €97,849,745 | €102,784,417 | +€4.9m | +5.0% |
| Goods for resale, raw materials and consumables | 60 | €86,728,141 | €90,868,814 | +€4.1m | +4.8% |
| Purchases | 600/8 | €86,728,141 | €90,868,814 | +€4.1m | +4.8% |
| Services and other goods | 61 | €5,936,255 | €6,695,823 | +€759,568 | +12.8% |
| Remuneration, social security and pensions | 62 | €5,138,781 | €5,179,648 | +€40,867 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,685 | €22,817 | -€868 | -3.7% |
| Other operating charges | 640/8 | €22,883 | €17,314 | -€5,569 | -24.3% |
| Operating profit (loss) | 9901 | €2,042,381 | €2,233,440 | +€191,060 | +9.4% |
| Financial income | 75/76B | €293,426 | €126,252 | -€167,174 | -57.0% |
| Recurring financial income | 75 | €293,426 | €126,252 | -€167,174 | -57.0% |
| Income from current assets | 751 | €293,426 | €126,005 | -€167,421 | -57.1% |
| Other financial income | 752/9 | - | €247 | +€247 | |
| Financial charges | 65/66B | €7,603 | €7,630 | +€27 | +0.4% |
| Recurring financial charges | 65 | €7,603 | €7,630 | +€27 | +0.4% |
| Other financial charges | 652/9 | €7,603 | €7,630 | +€27 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,328,203 | €2,352,062 | +€23,859 | +1.0% |
| Income taxes | 67/77 | €644,621 | €615,358 | -€29,263 | -4.5% |
| Taxes | 670/3 | €644,621 | €615,358 | -€29,263 | -4.5% |
| Profit (loss) for the period | 9904 | €1,683,583 | €1,736,705 | +€53,122 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,683,583 | €1,736,705 | +€53,122 | +3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.