KREASTA: 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.
KREASTA
Largest movements
- Cash -€9,340
down €9,340 (-43.2%), from €21,626 to €12,286
mainly Investment in fixed assets (net) (-€9,037) and Debts after one year (-€3,056)
- Financial fixed assets +€6,744
up €6,744 (+28.4%), from €23,731 to €30,476
- Tangible fixed assets -€2,178
down €2,178 (-12.7%), from €17,136 to €14,958
of which Plant, machinery and equipment: -€2,675
- Stocks and contracts +€1,723
up €1,723 (+26.1%), from €6,612 to €8,335
- Receivables within one year +€1,034
up €1,034 (+98.3%), from €1,051 to €2,085
of which Trade receivables: +€525
- Debts after one year -€3,056
down €3,056 (-38.8%), from €7,874 to €4,818
- Reserves +€1,804
up €1,804 (+6.7%), from €27,054 to €28,858
- Gross operating margin -€27,497
down €27,497 (-27.9%), from €98,527 to €71,030
- Taxes -€7,174
down €7,174 (-88.1%), from €8,143 to €969
- Depreciation +€1,932
up €1,932 (+76.1%), from €2,539 to €4,471
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 | €71,261 | €69,193 | -€2,068 | -2.9% |
| Fixed assets | 21/28 | €40,867 | €45,433 | +€4,566 | +11.2% |
| Tangible fixed assets | 22/27 | €17,136 | €14,958 | -€2,178 | -12.7% |
| Plant, machinery and equipment | 23 | €13,472 | €10,798 | -€2,675 | -19.9% |
| Other tangible fixed assets | 26 | €3,664 | €4,160 | +€496 | +13.5% |
| Financial fixed assets | 28 | €23,731 | €30,476 | +€6,744 | +28.4% |
| Current assets | 29/58 | €30,394 | €23,759 | -€6,634 | -21.8% |
| Stocks and contracts in progress | 3 | €6,612 | €8,335 | +€1,723 | +26.1% |
| Stocks | 30/36 | €6,612 | €8,335 | +€1,723 | +26.1% |
| Amounts receivable within one year | 40/41 | €1,051 | €2,085 | +€1,034 | +98.3% |
| Trade receivables | 40 | €1,051 | €1,576 | +€525 | +49.9% |
| Other amounts receivable | 41 | - | €509 | +€509 | |
| Cash at bank and in hand | 54/58 | €21,626 | €12,286 | -€9,340 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,052 | -€52 | -4.7% |
| Total equity and liabilities | 10/49 | €71,261 | €69,193 | -€2,068 | -2.9% |
| Equity | 10/15 | €45,654 | €47,458 | +€1,804 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,054 | €28,858 | +€1,804 | +6.7% |
| Distributable reserves | 133 | €27,054 | €28,858 | +€1,804 | +6.7% |
| Amounts payable | 17/49 | €25,607 | €21,735 | -€3,872 | -15.1% |
| Amounts payable after more than one year | 17 | €7,874 | €4,818 | -€3,056 | -38.8% |
| Financial debts | 170/4 | €7,874 | €4,818 | -€3,056 | -38.8% |
| Amounts payable within one year | 42/48 | €17,471 | €16,592 | -€879 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,936 | €3,056 | +€120 | +4.1% |
| Trade debts | 44 | €2,345 | €2,058 | -€286 | -12.2% |
| Suppliers | 440/4 | €2,345 | €2,058 | -€286 | -12.2% |
| Taxes, remuneration and social security | 45 | €9,251 | €8,695 | -€556 | -6.0% |
| Taxes | 450/3 | €4,216 | €4,472 | +€256 | +6.1% |
| Remuneration and social security | 454/9 | €5,036 | €4,223 | -€812 | -16.1% |
| Other amounts payable | 47/48 | €2,939 | €2,783 | -€156 | -5.3% |
| Accrued charges and deferred income | 492/3 | €262 | €325 | +€62 | +23.8% |
| Remuneration, social security and pensions | 62 | €63,424 | €63,009 | -€416 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €4,471 | +€1,932 | +76.1% |
| Other operating charges | 640/8 | €623 | €515 | -€108 | -17.4% |
| Gross operating margin | 9900 | €98,527 | €71,030 | -€27,497 | -27.9% |
| Operating profit (loss) | 9901 | €31,940 | €3,035 | -€28,906 | -90.5% |
| Financial income | 75/76B | €337 | €333 | -€5 | -1.4% |
| Recurring financial income | 75 | €337 | €333 | -€5 | -1.4% |
| Financial charges | 65/66B | €716 | €594 | -€121 | -17.0% |
| Recurring financial charges | 65 | €716 | €594 | -€121 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €31,562 | €2,773 | -€28,789 | -91.2% |
| Income taxes | 67/77 | €8,143 | €969 | -€7,174 | -88.1% |
| Profit (loss) for the period | 9904 | €23,418 | €1,804 | -€21,614 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,418 | €1,804 | -€21,614 | -92.3% |
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 24 October 2026 via checked.be.