KREBERCHEM: 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.
KREBERCHEM
Largest movements
- Intangible fixed assets -€18,442
down €18,442 (-80.4%), from €22,938 to €4,497
- Financial fixed assets +€17,253
up €17,253 (+343%), from €5,025 to €22,278
- Tangible fixed assets -€2,875
down €2,875 (-41.4%), from €6,938 to €4,063
of which Other tangible fixed assets: -€2,568
- Stocks and contracts +€2,310
up €2,310 (+106%), from €2,181 to €4,491
- Cash -€2,101
down €2,101 (-57.3%), from €3,668 to €1,567
mainly Current portion of long-term debt (-€24,184) and Investment in fixed assets (net) (-€17,666)
- Current portion of long-term debt -€24,184
down €24,184 (-93.4%), from €25,885 to €1,701
- Profit (loss) carried forward +€9,625
up €9,625, from -€9,625 to €0
- Reserves +€7,958
new in 2025: €7,958
- Tax, wage and social debts +€5,953
up €5,953 (+34.4%), from €17,326 to €23,280
of which Remuneration and social security: +€3,385
- Other debts -€5,272
down €5,272 (-100%), from €5,272 to €0
No income-statement line moved by more than 1% of the activity.
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 | €44,574 | €39,801 | -€4,773 | -10.7% |
| Fixed assets | 21/28 | €34,901 | €30,838 | -€4,063 | -11.6% |
| Intangible fixed assets | 21 | €22,938 | €4,497 | -€18,442 | -80.4% |
| Tangible fixed assets | 22/27 | €6,938 | €4,063 | -€2,875 | -41.4% |
| Plant, machinery and equipment | 23 | €1,720 | €1,414 | -€306 | -17.8% |
| Other tangible fixed assets | 26 | €5,218 | €2,649 | -€2,568 | -49.2% |
| Financial fixed assets | 28 | €5,025 | €22,278 | +€17,253 | +343% |
| Current assets | 29/58 | €9,673 | €8,963 | -€710 | -7.3% |
| Stocks and contracts in progress | 3 | €2,181 | €4,491 | +€2,310 | +106% |
| Stocks | 30/36 | €2,181 | €4,491 | +€2,310 | +106% |
| Amounts receivable within one year | 40/41 | €1,412 | €578 | -€834 | -59.1% |
| Trade receivables | 40 | €41 | €250 | +€209 | +515% |
| Other amounts receivable | 41 | €1,372 | €329 | -€1,043 | -76.0% |
| Cash at bank and in hand | 54/58 | €3,668 | €1,567 | -€2,101 | -57.3% |
| Deferred charges and accrued income | 490/1 | €2,412 | €2,327 | -€85 | -3.5% |
| Total equity and liabilities | 10/49 | €44,574 | €39,801 | -€4,773 | -10.7% |
| Equity | 10/15 | -€4,625 | €12,958 | +€17,583 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €7,958 | +€7,958 | |
| Distributable reserves | 133 | - | €7,958 | +€7,958 | |
| Profit (loss) carried forward | 14 | -€9,625 | €0 | +€9,625 | |
| Amounts payable | 17/49 | €49,199 | €26,843 | -€22,356 | -45.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,199 | €26,802 | -€22,398 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €25,885 | €1,701 | -€24,184 | -93.4% |
| Trade debts | 44 | €716 | €1,821 | +€1,105 | +154% |
| Suppliers | 440/4 | €716 | €1,821 | +€1,105 | +154% |
| Taxes, remuneration and social security | 45 | €17,326 | €23,280 | +€5,953 | +34.4% |
| Taxes | 450/3 | €8,997 | €11,565 | +€2,568 | +28.5% |
| Remuneration and social security | 454/9 | €8,329 | €11,714 | +€3,385 | +40.6% |
| Other amounts payable | 47/48 | €5,272 | €0 | -€5,272 | -100% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Remuneration, social security and pensions | 62 | €84,041 | €84,814 | +€773 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,560 | €21,729 | +€168 | +0.8% |
| Other operating charges | 640/8 | €898 | €915 | +€16 | +1.8% |
| Gross operating margin | 9900 | €125,877 | €125,752 | -€125 | -0.1% |
| Operating profit (loss) | 9901 | €19,377 | €18,294 | -€1,083 | -5.6% |
| Financial income | 75/76B | €621 | €206 | -€415 | -66.8% |
| Recurring financial income | 75 | €621 | €206 | -€415 | -66.8% |
| Financial charges | 65/66B | €1,508 | €917 | -€591 | -39.2% |
| Recurring financial charges | 65 | €1,508 | €917 | -€591 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €18,490 | €17,583 | -€907 | -4.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €18,490 | €17,583 | -€907 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,490 | €17,583 | -€907 | -4.9% |
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.