KRB: 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.
What changed
KRB
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€190,725
2024 · -€255,728+€446,453
Equity
-€1.2m
2024 · -€1.3m+€190,725
Cash
€65,029
2024 · €126,725-€61,696
Balance sheet total
€6.9m
2024 · €8.3m-€1.4m
Largest movements
Assets
- Stocks and contracts -€1.1m
down €1.1m (-17.8%), from €6.0m to €4.9m
- Tangible fixed assets -€177,118
down €177,118 (-13.3%), from €1.3m to €1.2m
of which Land and buildings: -€137,018
Equity and liabilities
- Other debts -€1.6m
down €1.6m (-19.2%), from €8.4m to €6.8m
- Profit (loss) carried forward +€190,725
up €190,725 (+13.2%), from -€1.4m to -€1.3m
Income statement
- Turnover +€745,162
up €745,162 (+7.0%), from €10.6m to €11.4m
- Goods and materials +€454,523
up €454,523 (+5.8%), from €7.8m to €8.3m
of which Change in stocks: decrease (increase): +€1.2m
- Financial charges -€138,009
down €138,009 (-33.7%), from €410,074 to €272,065
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.
Result 2024
-€255,728
Turnover
+€745,162
Other operating income
-€11
Goods and materials
-€454,523
Services and other goods
-€53,818
Staff costs
-€25,472
Depreciation
-€8,475
Write-downs
+€47,011
Other operating charges
+€6,188
Other operating items
+€59,917
Financial income
-€7,518
Financial charges
+€138,009
Taxes
-€16
Result 2025
€190,725
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€12,378
Investment
-€29,945
Financing
-€19,373
Cash 2024
€126,725
From operations (derived)
-€12,378
Net result for the year
+€190,725
Depreciation
+€209,764
Stocks and contracts
+€1.1m
Receivables within one year
+€20,382
Deferred charges and accrued income
+€48,878
Trade debts
-€9,379
Tax, wage and social debts
+€65,511
Advances received
+€9,483
Other debts
-€1.6m
Accrued charges and deferred income
+€1,538
Investment (derived)
-€29,945
Investment in fixed assets (net)
-€29,945
Financing
-€19,373
Debts after one year
-€20,277
Current portion of long-term debt
+€904
Cash 2025
€65,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,301,187 | €6,921,374 | -€1.4m | -16.6% |
| Fixed assets | 21/28 | €1,334,759 | €1,154,940 | -€179,819 | -13.5% |
| Intangible fixed assets | 21 | €7,421 | €4,721 | -€2,701 | -36.4% |
| Tangible fixed assets | 22/27 | €1,327,338 | €1,150,220 | -€177,118 | -13.3% |
| Land and buildings | 22 | €1,081,618 | €944,600 | -€137,018 | -12.7% |
| Plant, machinery and equipment | 23 | €21,843 | €13,791 | -€8,052 | -36.9% |
| Furniture and vehicles | 24 | €24,424 | €16,618 | -€7,806 | -32.0% |
| Leasing and similar rights | 25 | €53,088 | €41,229 | -€11,859 | -22.3% |
| Other tangible fixed assets | 26 | €146,365 | €133,981 | -€12,384 | -8.5% |
| Current assets | 29/58 | €6,966,427 | €5,766,434 | -€1.2m | -17.2% |
| Stocks and contracts in progress | 3 | €6,010,309 | €4,941,271 | -€1.1m | -17.8% |
| Stocks | 30/36 | €6,010,309 | €4,941,271 | -€1.1m | -17.8% |
| Goods purchased for resale | 34 | €6,010,309 | €4,941,271 | -€1.1m | -17.8% |
| Amounts receivable within one year | 40/41 | €697,281 | €676,899 | -€20,382 | -2.9% |
| Trade receivables | 40 | €697,281 | €676,899 | -€20,382 | -2.9% |
| Cash at bank and in hand | 54/58 | €126,725 | €65,029 | -€61,696 | -48.7% |
| Deferred charges and accrued income | 490/1 | €132,113 | €83,235 | -€48,878 | -37.0% |
| Total equity and liabilities | 10/49 | €8,301,187 | €6,921,374 | -€1.4m | -16.6% |
| Equity | 10/15 | -€1,348,030 | -€1,157,305 | +€190,725 | +14.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €34,950 | €34,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,444,980 | -€1,254,255 | +€190,725 | +13.2% |
| Amounts payable | 17/49 | €9,649,217 | €8,078,679 | -€1.6m | -16.3% |
| Amounts payable after more than one year | 17 | €29,002 | €8,725 | -€20,277 | -69.9% |
| Financial debts | 170/4 | €29,002 | €8,725 | -€20,277 | -69.9% |
| Leasing and similar obligations | 172 | €29,002 | €8,725 | -€20,277 | -69.9% |
| Amounts payable within one year | 42/48 | €9,618,158 | €8,066,360 | -€1.6m | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €19,373 | €20,277 | +€904 | +4.7% |
| Trade debts | 44 | €856,530 | €847,151 | -€9,379 | -1.1% |
| Suppliers | 440/4 | €856,530 | €847,151 | -€9,379 | -1.1% |
| Advances received on contracts in progress | 46 | €118,454 | €127,938 | +€9,483 | +8.0% |
| Taxes, remuneration and social security | 45 | €176,534 | €242,045 | +€65,511 | +37.1% |
| Taxes | 450/3 | €10,896 | €35,816 | +€24,920 | +229% |
| Remuneration and social security | 454/9 | €165,638 | €206,229 | +€40,591 | +24.5% |
| Other amounts payable | 47/48 | €8,447,267 | €6,828,949 | -€1.6m | -19.2% |
| Accrued charges and deferred income | 492/3 | €2,056 | €3,594 | +€1,538 | +74.8% |
| Operating income | 70/76A | €10,661,807 | €11,466,874 | +€805,067 | +7.6% |
| Turnover | 70 | €10,635,276 | €11,380,437 | +€745,162 | +7.0% |
| Other operating income | 74 | €26,532 | €26,521 | -€11 | 0.0% |
| Non-recurring operating income | 76A | - | €59,917 | +€59,917 | |
| Operating charges | 60/66A | €10,606,773 | €11,095,862 | +€489,089 | +4.6% |
| Goods for resale, raw materials and consumables | 60 | €7,842,516 | €8,297,040 | +€454,523 | +5.8% |
| Purchases | 600/8 | €7,929,536 | €7,183,837 | -€745,699 | -9.4% |
| Change in stocks: decrease (increase) | 609 | -€87,020 | €1,113,203 | +€1.2m | |
| Services and other goods | 61 | €1,221,934 | €1,275,752 | +€53,818 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,306,607 | €1,332,078 | +€25,472 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,288 | €209,764 | +€8,475 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,776 | -€42,236 | -€47,011 | |
| Other operating charges | 640/8 | €29,652 | €23,464 | -€6,188 | -20.9% |
| Operating profit (loss) | 9901 | €55,034 | €371,012 | +€315,978 | +574% |
| Financial income | 75/76B | €99,681 | €92,163 | -€7,518 | -7.5% |
| Recurring financial income | 75 | €99,681 | €92,163 | -€7,518 | -7.5% |
| Income from current assets | 751 | €49 | €64 | +€15 | +30.4% |
| Other financial income | 752/9 | €99,632 | €92,099 | -€7,533 | -7.6% |
| Financial charges | 65/66B | €410,074 | €272,065 | -€138,009 | -33.7% |
| Recurring financial charges | 65 | €410,074 | €272,065 | -€138,009 | -33.7% |
| Debt charges | 650 | €387,218 | €246,547 | -€140,671 | -36.3% |
| Other financial charges | 652/9 | €22,856 | €25,517 | +€2,661 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€255,359 | €191,110 | +€446,469 | |
| Income taxes | 67/77 | €369 | €385 | +€16 | +4.2% |
| Taxes | 670/3 | €369 | €385 | +€16 | +4.2% |
| Profit (loss) for the period | 9904 | -€255,728 | €190,725 | +€446,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€255,728 | €190,725 | +€446,453 |
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.