KRAS ARCHITECTEN: 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.
KRAS ARCHITECTEN
Largest movements
- Stocks and contracts +€76,000
new in 2025: €76,000
- Cash +€65,151
up €65,151 (+36.0%), from €180,799 to €245,950
mainly Trade debts (+€66,428) and Receivables within one year (+€58,256)
- Receivables within one year -€58,256
down €58,256 (-14.4%), from €403,314 to €345,059
of which Trade receivables: -€59,447
- Trade debts +€66,428
up €66,428 (+23.1%), from €288,125 to €354,553
- Reserves +€30,900
up €30,900 (+17.0%), from €181,500 to €212,400
- Tax, wage and social debts -€9,136
down €9,136 (-30.1%), from €30,355 to €21,219
- Gross operating margin +€4,633
up €4,633 (+11.2%), from €41,377 to €46,010
- Taxes +€1,124
up €1,124 (+11.6%), from €9,723 to €10,847
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 | €602,060 | €689,126 | +€87,066 | +14.5% |
| Fixed assets | 21/28 | €11,014 | €13,771 | +€2,757 | +25.0% |
| Tangible fixed assets | 22/27 | €8,864 | €11,621 | +€2,757 | +31.1% |
| Plant, machinery and equipment | 23 | €1,323 | €665 | -€658 | -49.7% |
| Furniture and vehicles | 24 | €7,541 | €10,956 | +€3,415 | +45.3% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €591,046 | €675,355 | +€84,309 | +14.3% |
| Stocks and contracts in progress | 3 | - | €76,000 | +€76,000 | |
| Contracts in progress | 37 | - | €76,000 | +€76,000 | |
| Amounts receivable within one year | 40/41 | €403,314 | €345,059 | -€58,256 | -14.4% |
| Trade receivables | 40 | €403,303 | €343,856 | -€59,447 | -14.7% |
| Other amounts receivable | 41 | €12 | €1,203 | +€1,191 | +10,189% |
| Cash at bank and in hand | 54/58 | €180,799 | €245,950 | +€65,151 | +36.0% |
| Deferred charges and accrued income | 490/1 | €6,933 | €8,346 | +€1,413 | +20.4% |
| Total equity and liabilities | 10/49 | €602,060 | €689,126 | +€87,066 | +14.5% |
| Equity | 10/15 | €282,318 | €312,439 | +€30,121 | +10.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €181,500 | €212,400 | +€30,900 | +17.0% |
| Distributable reserves | 133 | €181,500 | €212,400 | +€30,900 | +17.0% |
| Profit (loss) carried forward | 14 | €818 | €39 | -€779 | -95.2% |
| Amounts payable | 17/49 | €319,742 | €376,687 | +€56,945 | +17.8% |
| Amounts payable within one year | 42/48 | €319,742 | €376,687 | +€56,945 | +17.8% |
| Financial debts | 43 | €1,177 | €829 | -€348 | -29.5% |
| Credit institutions | 430/8 | €1,177 | €829 | -€348 | -29.5% |
| Trade debts | 44 | €288,125 | €354,553 | +€66,428 | +23.1% |
| Suppliers | 440/4 | €288,125 | €354,553 | +€66,428 | +23.1% |
| Taxes, remuneration and social security | 45 | €30,355 | €21,219 | -€9,136 | -30.1% |
| Taxes | 450/3 | €30,355 | €21,219 | -€9,136 | -30.1% |
| Other amounts payable | 47/48 | €86 | €86 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,810 | €4,350 | -€460 | -9.6% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €41,377 | €46,010 | +€4,633 | +11.2% |
| Operating profit (loss) | 9901 | €36,039 | €41,116 | +€5,077 | +14.1% |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.9% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.9% |
| Financial charges | 65/66B | €109 | €148 | +€39 | +35.9% |
| Recurring financial charges | 65 | €109 | €148 | +€39 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €35,950 | €40,968 | +€5,018 | +14.0% |
| Income taxes | 67/77 | €9,723 | €10,847 | +€1,124 | +11.6% |
| Profit (loss) for the period | 9904 | €26,227 | €30,121 | +€3,894 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,227 | €30,121 | +€3,894 | +14.8% |
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 26 October 2026 via checked.be.