KRAVANJA GREGORY: 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.
KRAVANJA GREGORY
Largest movements
- Receivables within one year -€30,454
down €30,454 (-72.4%), from €42,056 to €11,602
of which Other amounts receivable: -€31,350
- Cash +€21,261
up €21,261 (+102%), from €20,928 to €42,188
mainly Receivables within one year (+€30,454) and Net result for the year (+€22,833)
- Tangible fixed assets -€9,263
down €9,263 (-24.6%), from €37,658 to €28,395
- Reserves -€10,000
down €10,000 (-36.7%), from €27,250 to €17,250
- Debts after one year -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Other debts -€2,181
down €2,181 (-12.5%), from €17,455 to €15,274
- Depreciation +€607
up €607 (+7.0%), from €8,655 to €9,263
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 | €100,844 | €83,023 | -€17,821 | -17.7% |
| Fixed assets | 21/28 | €37,658 | €28,395 | -€9,263 | -24.6% |
| Tangible fixed assets | 22/27 | €37,658 | €28,395 | -€9,263 | -24.6% |
| Furniture and vehicles | 24 | €37,658 | €28,395 | -€9,263 | -24.6% |
| Current assets | 29/58 | €63,186 | €54,628 | -€8,558 | -13.5% |
| Amounts receivable within one year | 40/41 | €42,056 | €11,602 | -€30,454 | -72.4% |
| Trade receivables | 40 | €10,706 | €11,602 | +€896 | +8.4% |
| Other amounts receivable | 41 | €31,350 | - | -€31,350 | |
| Cash at bank and in hand | 54/58 | €20,928 | €42,188 | +€21,261 | +102% |
| Deferred charges and accrued income | 490/1 | €202 | €837 | +€635 | +314% |
| Total equity and liabilities | 10/49 | €100,844 | €83,023 | -€17,821 | -17.7% |
| Equity | 10/15 | €45,850 | €35,850 | -€10,000 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,250 | €17,250 | -€10,000 | -36.7% |
| Distributable reserves | 133 | €27,250 | €17,250 | -€10,000 | -36.7% |
| Amounts payable | 17/49 | €54,994 | €47,173 | -€7,821 | -14.2% |
| Amounts payable after more than one year | 17 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Financial debts | 170/4 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Amounts payable within one year | 42/48 | €30,961 | €29,147 | -€1,815 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €692 | €473 | -€219 | -31.7% |
| Suppliers | 440/4 | €692 | €473 | -€219 | -31.7% |
| Taxes, remuneration and social security | 45 | €6,814 | €7,400 | +€586 | +8.6% |
| Taxes | 450/3 | €6,814 | €7,400 | +€586 | +8.6% |
| Other amounts payable | 47/48 | €17,455 | €15,274 | -€2,181 | -12.5% |
| Accrued charges and deferred income | 492/3 | €32 | €27 | -€6 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,655 | €9,263 | +€607 | +7.0% |
| Other operating charges | 640/8 | €1,099 | €1,025 | -€73 | -6.7% |
| Gross operating margin | 9900 | €39,966 | €39,584 | -€382 | -1.0% |
| Operating profit (loss) | 9901 | €30,212 | €29,296 | -€916 | -3.0% |
| Financial income | 75/76B | €736 | €829 | +€93 | +12.6% |
| Recurring financial income | 75 | €736 | €829 | +€93 | +12.6% |
| Financial charges | 65/66B | €922 | €758 | -€164 | -17.8% |
| Recurring financial charges | 65 | €922 | €758 | -€164 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €30,026 | €29,367 | -€659 | -2.2% |
| Income taxes | 67/77 | €6,504 | €6,535 | +€31 | +0.5% |
| Profit (loss) for the period | 9904 | €23,522 | €22,833 | -€690 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,522 | €22,833 | -€690 | -2.9% |
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 27 October 2026 via checked.be.