KRATOLUTIONS: 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.
KRATOLUTIONS
Largest movements
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€40,691
up €40,691 (+982%), from €4,144 to €44,835
of which Furniture and vehicles: +€40,952
- Receivables within one year -€5,815
down €5,815 (-26.7%), from €21,802 to €15,987
of which Trade receivables: -€10,241
- Cash +€2,456
up €2,456 (+14.8%), from €16,603 to €19,059
mainly Receivables after one year (+€50,000) and Debts after one year (+€39,047)
- Deferred charges and accrued income -€1,359
down €1,359 (-67.9%), from €2,000 to €641
- Reserves -€69,250
down €69,250 (-89.5%), from €77,333 to €8,084
- Debts after one year +€39,047
new in 2025: €39,047
- Current portion of long-term debt +€11,573
new in 2025: €11,573
- Tax, wage and social debts +€2,809
up €2,809 (+19.0%), from €14,756 to €17,565
of which Taxes: +€2,809
- Trade debts +€2,754
up €2,754, from €0 to €2,754
- Depreciation +€8,679
up €8,679 (+774%), from €1,122 to €9,801
- Gross operating margin -€2,941
down €2,941 (-11.9%), from €24,648 to €21,707
- Taxes -€2,622
down €2,622 (-48.4%), from €5,415 to €2,793
- Financial charges +€1,442
up €1,442 (+861%), from €168 to €1,609
- Financial income -€1,021
down €1,021 (-51.0%), from €2,000 to €979
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 | €94,549 | €80,523 | -€14,027 | -14.8% |
| Fixed assets | 21/28 | €4,144 | €44,835 | +€40,691 | +982% |
| Tangible fixed assets | 22/27 | €4,144 | €44,835 | +€40,691 | +982% |
| Plant, machinery and equipment | 23 | €1,045 | €783 | -€261 | -25.0% |
| Furniture and vehicles | 24 | €3,100 | €44,052 | +€40,952 | +1,321% |
| Current assets | 29/58 | €90,405 | €35,687 | -€54,718 | -60.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Amounts receivable within one year | 40/41 | €21,802 | €15,987 | -€5,815 | -26.7% |
| Trade receivables | 40 | €19,151 | €8,910 | -€10,241 | -53.5% |
| Other amounts receivable | 41 | €2,651 | €7,077 | +€4,426 | +167% |
| Cash at bank and in hand | 54/58 | €16,603 | €19,059 | +€2,456 | +14.8% |
| Deferred charges and accrued income | 490/1 | €2,000 | €641 | -€1,359 | -67.9% |
| Total equity and liabilities | 10/49 | €94,549 | €80,523 | -€14,027 | -14.8% |
| Equity | 10/15 | €78,833 | €9,584 | -€69,250 | -87.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €77,333 | €8,084 | -€69,250 | -89.5% |
| Distributable reserves | 133 | €77,333 | €8,084 | -€69,250 | -89.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,716 | €70,939 | +€55,223 | +351% |
| Amounts payable after more than one year | 17 | - | €39,047 | +€39,047 | |
| Financial debts | 170/4 | - | €39,047 | +€39,047 | |
| Amounts payable within one year | 42/48 | €15,716 | €31,892 | +€16,176 | +103% |
| Current portion of amounts payable after more than one year | 42 | - | €11,573 | +€11,573 | |
| Trade debts | 44 | €0 | €2,754 | +€2,754 | |
| Suppliers | 440/4 | €0 | €2,754 | +€2,754 | |
| Taxes, remuneration and social security | 45 | €14,756 | €17,565 | +€2,809 | +19.0% |
| Taxes | 450/3 | €14,756 | €17,565 | +€2,809 | +19.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €960 | €0 | -€960 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,122 | €9,801 | +€8,679 | +774% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €24,648 | €21,707 | -€2,941 | -11.9% |
| Operating profit (loss) | 9901 | €23,526 | €11,507 | -€12,020 | -51.1% |
| Financial income | 75/76B | €2,000 | €979 | -€1,021 | -51.0% |
| Recurring financial income | 75 | €2,000 | €979 | -€1,021 | -51.0% |
| Financial charges | 65/66B | €168 | €1,609 | +€1,442 | +861% |
| Recurring financial charges | 65 | €168 | €1,609 | +€1,442 | +861% |
| Profit (loss) for the period before taxes | 9903 | €25,359 | €10,877 | -€14,482 | -57.1% |
| Income taxes | 67/77 | €5,415 | €2,793 | -€2,622 | -48.4% |
| Profit (loss) for the period | 9904 | €19,944 | €8,084 | -€11,860 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,944 | €8,084 | -€11,860 | -59.5% |
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.