KRANDY: 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.
KRANDY
Largest movements
- Receivables within one year -€1,228
down €1,228 (-83.0%), from €1,479 to €251
of which Trade receivables: -€1,359
- Cash -€308
down €308 (-12.4%), from €2,485 to €2,176
mainly Current portion of long-term debt (-€5,651) and Trade debts (-€3,934)
- Other debts +€11,342
up €11,342 (+27.0%), from €42,008 to €53,351
- Current portion of long-term debt -€5,651
no longer reported in 2025 (was €5,651)
- Trade debts -€3,934
down €3,934 (-78.2%), from €5,028 to €1,094
- Profit (loss) carried forward -€3,273
down €3,273 (-4.4%), from -€74,582 to -€77,855
- Financial income -€8,421
down €8,421 (-99.6%), from €8,458 to €37
of which Non-recurring financial income: -€8,447
- Staff costs -€7,432
no longer reported in 2025 (was €7,432)
- Gross operating margin -€1,030
down €1,030 (-460.0%), from -€224 to -€1,253
- Other operating charges +€976
up €976 (+184.8%), from €528 to €1,503
- Financial charges -€81
down €81 (-12.8%), from €634 to €553
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,964 | €2,428 | -€1,537 | -38.8% |
| Current assets | 29/58 | €3,964 | €2,428 | -€1,537 | -38.8% |
| Amounts receivable within one year | 40/41 | €1,479 | €251 | -€1,228 | -83.0% |
| Trade receivables | 40 | €1,359 | - | -€1,359 | |
| Other amounts receivable | 41 | €120 | €251 | +€131 | +109.4% |
| Cash at bank and in hand | 54/58 | €2,485 | €2,176 | -€308 | -12.4% |
| Total equity and liabilities | 10/49 | €3,964 | €2,428 | -€1,537 | -38.8% |
| Equity | 10/15 | -€55,982 | -€59,255 | -€3,273 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,582 | -€77,855 | -€3,273 | -4.4% |
| Amounts payable | 17/49 | €59,946 | €61,683 | +€1,737 | +2.9% |
| Amounts payable after more than one year | 17 | €6,861 | €6,861 | = | 0.0% |
| Financial debts | 170/4 | €6,861 | €6,861 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,085 | €54,821 | +€1,737 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €5,651 | - | -€5,651 | |
| Trade debts | 44 | €5,028 | €1,094 | -€3,934 | -78.2% |
| Suppliers | 440/4 | €5,028 | €1,094 | -€3,934 | -78.2% |
| Taxes, remuneration and social security | 45 | €398 | €377 | -€21 | -5.2% |
| Taxes | 450/3 | €398 | €377 | -€21 | -5.2% |
| Other amounts payable | 47/48 | €42,008 | €53,351 | +€11,342 | +27.0% |
| Remuneration, social security and pensions | 62 | €7,432 | - | -€7,432 | |
| Other operating charges | 640/8 | €528 | €1,503 | +€976 | +184.8% |
| Gross operating margin | 9900 | -€224 | -€1,253 | -€1,030 | -460.0% |
| Operating profit (loss) | 9901 | -€8,184 | -€2,757 | +€5,427 | +66.3% |
| Financial income | 75/76B | €8,458 | €37 | -€8,421 | -99.6% |
| Recurring financial income | 75 | €12 | €37 | +€25 | +220.0% |
| Non-recurring financial income | 76B | €8,447 | - | -€8,447 | |
| Financial charges | 65/66B | €634 | €553 | -€81 | -12.8% |
| Recurring financial charges | 65 | €634 | €553 | -€81 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€360 | -€3,273 | -€2,913 | -808.6% |
| Profit (loss) for the period | 9904 | -€360 | -€3,273 | -€2,913 | -808.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€360 | -€3,273 | -€2,913 | -808.6% |
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 5 October 2026 via checked.be.