KREA - CHRIS: 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.
KREA - CHRIS
Largest movements
- Tangible fixed assets -€15,032
down €15,032 (-11.1%), from €135,484 to €120,453
of which Land and buildings: -€14,633
- Cash -€6,019
down €6,019 (-100%), from €6,019 to €0
mainly Net result for the year (-€11,597) and Other debts (-€5,219)
- Reserves -€8,118
down €8,118 (-10.8%), from €74,925 to €66,806
of which Tax-exempt reserves: -€8,118
- Other debts -€5,219
down €5,219 (-25.6%), from €20,416 to €15,197
- Provisions -€3,999
down €3,999 (-11.1%), from €35,985 to €31,986
- Profit (loss) carried forward -€3,479
down €3,479 (-40.2%), from -€8,650 to -€12,129
- Gross operating margin -€3,316
down €3,316 (-60.1%), from €5,521 to €2,205
- Financial charges -€88
down €88 (-46.4%), from €190 to €102
- Other operating charges +€59
up €59 (+2.3%), from €2,609 to €2,667
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 | €141,503 | €120,453 | -€21,050 | -14.9% |
| Fixed assets | 21/28 | €135,484 | €120,453 | -€15,032 | -11.1% |
| Tangible fixed assets | 22/27 | €135,484 | €120,453 | -€15,032 | -11.1% |
| Land and buildings | 22 | €131,695 | €117,062 | -€14,633 | -11.1% |
| Plant, machinery and equipment | 23 | €3,790 | €3,391 | -€399 | -10.5% |
| Current assets | 29/58 | €6,019 | €0 | -€6,019 | -100% |
| Cash at bank and in hand | 54/58 | €6,019 | €0 | -€6,019 | -100% |
| Total equity and liabilities | 10/49 | €141,503 | €120,453 | -€21,050 | -14.9% |
| Equity | 10/15 | €84,867 | €73,269 | -€11,597 | -13.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,925 | €66,806 | -€8,118 | -10.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €73,066 | €64,947 | -€8,118 | -11.1% |
| Profit (loss) carried forward | 14 | -€8,650 | -€12,129 | -€3,479 | -40.2% |
| Provisions and deferred taxes | 16 | €35,985 | €31,986 | -€3,999 | -11.1% |
| Deferred taxes | 168 | €35,985 | €31,986 | -€3,999 | -11.1% |
| Amounts payable | 17/49 | €20,651 | €15,197 | -€5,454 | -26.4% |
| Amounts payable within one year | 42/48 | €20,651 | €15,197 | -€5,454 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €235 | €0 | -€235 | -100% |
| Suppliers | 440/4 | €235 | €0 | -€235 | -100% |
| Other amounts payable | 47/48 | €20,416 | €15,197 | -€5,219 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,032 | €15,032 | = | 0.0% |
| Other operating charges | 640/8 | €2,609 | €2,667 | +€59 | +2.3% |
| Gross operating margin | 9900 | €5,521 | €2,205 | -€3,316 | -60.1% |
| Operating profit (loss) | 9901 | -€12,119 | -€15,494 | -€3,375 | -27.8% |
| Financial charges | 65/66B | €190 | €102 | -€88 | -46.4% |
| Recurring financial charges | 65 | €190 | €102 | -€88 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,310 | -€15,596 | -€3,286 | -26.7% |
| Transfer from deferred taxes | 780 | €3,999 | €3,999 | = | 0.0% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€8,311 | -€11,597 | -€3,286 | -39.5% |
| Transfer from tax-exempt reserves | 789 | €8,118 | €8,118 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€193 | -€3,479 | -€3,286 | -1,706% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.