Krater: 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.
Krater
Largest movements
- Cash +€27,115
up €27,115 (+108%), from €25,014 to €52,130
mainly Net result for the year (+€21,842) and Tax, wage and social debts (+€3,305)
- Tangible fixed assets -€1,429
down €1,429 (-25.6%), from €5,585 to €4,157
- Receivables within one year +€1,006
up €1,006 (+7.7%), from €13,113 to €14,119
- Profit (loss) carried forward +€21,842
up €21,842 (+86.8%), from €25,150 to €46,992
- Tax, wage and social debts +€3,305
up €3,305 (+41.5%), from €7,966 to €11,271
- Trade debts +€1,605
up €1,605 (+21.2%), from €7,557 to €9,163
- Gross operating margin -€2,137
down €2,137 (-6.7%), from €31,800 to €29,663
- Depreciation +€1,300
up €1,300 (+1,010%), from €129 to €1,429
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 | €43,713 | €70,405 | +€26,693 | +61.1% |
| Fixed assets | 21/28 | €5,585 | €4,157 | -€1,429 | -25.6% |
| Tangible fixed assets | 22/27 | €5,585 | €4,157 | -€1,429 | -25.6% |
| Furniture and vehicles | 24 | €5,585 | €4,157 | -€1,429 | -25.6% |
| Current assets | 29/58 | €38,127 | €66,248 | +€28,121 | +73.8% |
| Amounts receivable within one year | 40/41 | €13,113 | €14,119 | +€1,006 | +7.7% |
| Trade receivables | 40 | €13,113 | €14,119 | +€1,006 | +7.7% |
| Cash at bank and in hand | 54/58 | €25,014 | €52,130 | +€27,115 | +108% |
| Total equity and liabilities | 10/49 | €43,713 | €70,405 | +€26,693 | +61.1% |
| Equity | 10/15 | €27,150 | €48,992 | +€21,842 | +80.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,150 | €46,992 | +€21,842 | +86.8% |
| Amounts payable | 17/49 | €16,563 | €21,414 | +€4,851 | +29.3% |
| Amounts payable within one year | 42/48 | €16,563 | €21,414 | +€4,851 | +29.3% |
| Trade debts | 44 | €7,557 | €9,163 | +€1,605 | +21.2% |
| Suppliers | 440/4 | €7,557 | €9,163 | +€1,605 | +21.2% |
| Taxes, remuneration and social security | 45 | €7,966 | €11,271 | +€3,305 | +41.5% |
| Taxes | 450/3 | €7,966 | €11,271 | +€3,305 | +41.5% |
| Other amounts payable | 47/48 | €1,040 | €979 | -€60 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €1,429 | +€1,300 | +1,010% |
| Gross operating margin | 9900 | €31,800 | €29,663 | -€2,137 | -6.7% |
| Operating profit (loss) | 9901 | €31,671 | €28,234 | -€3,437 | -10.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €87 | €161 | +€74 | +84.7% |
| Recurring financial charges | 65 | €87 | €161 | +€74 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €31,586 | €28,073 | -€3,513 | -11.1% |
| Income taxes | 67/77 | €6,436 | €6,231 | -€205 | -3.2% |
| Profit (loss) for the period | 9904 | €25,150 | €21,842 | -€3,307 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,150 | €21,842 | -€3,307 | -13.2% |
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.