KREBIER: 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.
KREBIER
Largest movements
- Cash +€13,432
up €13,432 (+63.9%), from €21,032 to €34,463
mainly Net result for the year (+€14,208) and Tax, wage and social debts (+€2,976)
- Receivables within one year -€2,445
down €2,445 (-80.3%), from €3,047 to €602
of which Other amounts receivable: -€2,993
- Financial fixed assets +€1,231
up €1,231 (+3.3%), from €36,822 to €38,053
- Tangible fixed assets +€1,141
up €1,141 (+1,055%), from €108 to €1,249
of which Other tangible fixed assets: +€1,185
- Stocks and contracts -€1,125
down €1,125 (-21.4%), from €5,252 to €4,126
- Reserves +€14,208
up €14,208 (+132%), from €10,743 to €24,951
- Debts after one year -€7,413
down €7,413 (-33.0%), from €22,475 to €15,063
- Tax, wage and social debts +€2,976
up €2,976 (+87.4%), from €3,405 to €6,381
of which Remuneration and social security: +€2,260
- Accrued charges and deferred income +€1,104
up €1,104 (+92.0%), from €1,200 to €2,304
- Trade debts +€1,078
up €1,078 (+28.4%), from €3,796 to €4,873
- Gross operating margin -€14,783
down €14,783 (-19.3%), from €76,693 to €61,909
- Staff costs -€6,387
down €6,387 (-13.1%), from €48,898 to €42,511
- Taxes +€4,271
new in 2025: €4,271
- Financial income +€841
up €841 (+216%), from €390 to €1,231
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 | €67,342 | €79,585 | +€12,243 | +18.2% |
| Fixed assets | 21/28 | €36,930 | €39,302 | +€2,372 | +6.4% |
| Tangible fixed assets | 22/27 | €108 | €1,249 | +€1,141 | +1,055% |
| Plant, machinery and equipment | 23 | €96 | €51 | -€45 | -46.4% |
| Other tangible fixed assets | 26 | €12 | €1,197 | +€1,185 | +9,723% |
| Financial fixed assets | 28 | €36,822 | €38,053 | +€1,231 | +3.3% |
| Current assets | 29/58 | €30,412 | €40,284 | +€9,871 | +32.5% |
| Stocks and contracts in progress | 3 | €5,252 | €4,126 | -€1,125 | -21.4% |
| Stocks | 30/36 | €5,252 | €4,126 | -€1,125 | -21.4% |
| Amounts receivable within one year | 40/41 | €3,047 | €602 | -€2,445 | -80.3% |
| Trade receivables | 40 | €54 | €602 | +€548 | +1,011% |
| Other amounts receivable | 41 | €2,993 | €0 | -€2,993 | -100% |
| Cash at bank and in hand | 54/58 | €21,032 | €34,463 | +€13,432 | +63.9% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,092 | +€10 | +1.0% |
| Total equity and liabilities | 10/49 | €67,342 | €79,585 | +€12,243 | +18.2% |
| Equity | 10/15 | €29,343 | €43,551 | +€14,208 | +48.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,743 | €24,951 | +€14,208 | +132% |
| Distributable reserves | 133 | €10,743 | €24,951 | +€14,208 | +132% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,999 | €36,034 | -€1,965 | -5.2% |
| Amounts payable after more than one year | 17 | €22,475 | €15,063 | -€7,413 | -33.0% |
| Financial debts | 170/4 | €22,475 | €15,063 | -€7,413 | -33.0% |
| Amounts payable within one year | 42/48 | €14,323 | €18,667 | +€4,344 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €7,123 | €7,413 | +€290 | +4.1% |
| Trade debts | 44 | €3,796 | €4,873 | +€1,078 | +28.4% |
| Suppliers | 440/4 | €3,796 | €4,873 | +€1,078 | +28.4% |
| Taxes, remuneration and social security | 45 | €3,405 | €6,381 | +€2,976 | +87.4% |
| Taxes | 450/3 | €774 | €1,490 | +€716 | +92.4% |
| Remuneration and social security | 454/9 | €2,631 | €4,891 | +€2,260 | +85.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | €2,304 | +€1,104 | +92.0% |
| Remuneration, social security and pensions | 62 | €48,898 | €42,511 | -€6,387 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €259 | -€153 | -37.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €76,693 | €61,909 | -€14,783 | -19.3% |
| Operating profit (loss) | 9901 | €26,878 | €18,620 | -€8,258 | -30.7% |
| Financial income | 75/76B | €390 | €1,231 | +€841 | +216% |
| Recurring financial income | 75 | €390 | €1,231 | +€841 | +216% |
| Financial charges | 65/66B | €1,483 | €1,372 | -€111 | -7.5% |
| Recurring financial charges | 65 | €1,483 | €1,372 | -€111 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €25,784 | €18,479 | -€7,305 | -28.3% |
| Income taxes | 67/77 | - | €4,271 | +€4,271 | |
| Profit (loss) for the period | 9904 | €25,784 | €14,208 | -€11,576 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,784 | €14,208 | -€11,576 | -44.9% |
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 13 October 2026 via checked.be.