KRAYU: 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.
KRAYU
Largest movements
- Receivables within one year -€8,853
down €8,853 (-28.4%), from €31,181 to €22,327
- Cash -€6,247
down €6,247 (-82.2%), from €7,595 to €1,348
mainly Net result for the year (-€8,357) and Current portion of long-term debt (-€5,071)
- Tangible fixed assets -€439
down €439 (-53.0%), from €827 to €388
- Profit (loss) carried forward -€8,357
new in 2025: -€8,357
- Current portion of long-term debt -€5,071
no longer reported in 2025 (was €5,071)
- Tax, wage and social debts -€2,834
no longer reported in 2025 (was €2,834)
- Trade debts +€723
up €723 (+201.7%), from €358 to €1,082
- Gross operating margin -€51,152
down €51,152, from €43,539 to -€7,613
- Taxes -€13,805
no longer reported in 2025 (was €13,805)
- Financial charges -€688
down €688 (-79.0%), from €871 to €182
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 | €39,603 | €24,064 | -€15,539 | -39.2% |
| Fixed assets | 21/28 | €827 | €388 | -€439 | -53.0% |
| Tangible fixed assets | 22/27 | €827 | €388 | -€439 | -53.0% |
| Furniture and vehicles | 24 | €827 | €388 | -€439 | -53.0% |
| Current assets | 29/58 | €38,776 | €23,676 | -€15,100 | -38.9% |
| Amounts receivable within one year | 40/41 | €31,181 | €22,327 | -€8,853 | -28.4% |
| Other amounts receivable | 41 | €31,181 | €22,327 | -€8,853 | -28.4% |
| Cash at bank and in hand | 54/58 | €7,595 | €1,348 | -€6,247 | -82.2% |
| Total equity and liabilities | 10/49 | €39,603 | €24,064 | -€15,539 | -39.2% |
| Equity | 10/15 | €31,340 | €22,982 | -€8,357 | -26.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,340 | €28,340 | = | 0.0% |
| Distributable reserves | 133 | €28,340 | €28,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,357 | -€8,357 | |
| Amounts payable | 17/49 | €8,263 | €1,082 | -€7,182 | -86.9% |
| Amounts payable within one year | 42/48 | €8,263 | €1,082 | -€7,182 | -86.9% |
| Current portion of amounts payable after more than one year | 42 | €5,071 | - | -€5,071 | |
| Trade debts | 44 | €358 | €1,082 | +€723 | +201.7% |
| Suppliers | 440/4 | €358 | €1,082 | +€723 | +201.7% |
| Taxes, remuneration and social security | 45 | €2,834 | - | -€2,834 | |
| Taxes | 450/3 | €2,834 | - | -€2,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €439 | -€50 | -10.3% |
| Other operating charges | 640/8 | €50 | €126 | +€76 | +152.0% |
| Gross operating margin | 9900 | €43,539 | -€7,613 | -€51,152 | |
| Operating profit (loss) | 9901 | €43,000 | -€8,178 | -€51,178 | |
| Financial income | 75/76B | €15 | €3 | -€12 | -81.9% |
| Recurring financial income | 75 | €15 | €3 | -€12 | -81.9% |
| Financial charges | 65/66B | €871 | €182 | -€688 | -79.0% |
| Recurring financial charges | 65 | €871 | €182 | -€688 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €42,144 | -€8,357 | -€50,502 | |
| Income taxes | 67/77 | €13,805 | - | -€13,805 | |
| Profit (loss) for the period | 9904 | €28,340 | -€8,357 | -€36,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,340 | -€8,357 | -€36,697 |
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.