KreDieter: 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.
KreDieter
Largest movements
- Tangible fixed assets +€499,943
up €499,943 (+792%), from €63,097 to €563,040
of which Land and buildings: +€385,706
- Receivables within one year +€140,783
up €140,783 (+230%), from €61,122 to €201,905
of which Other amounts receivable: +€171,696
- Current investments -€100,375
down €100,375 (-28.7%), from €350,000 to €249,626
- Cash +€17,390
up €17,390 (+213%), from €8,164 to €25,554
mainly Debts after one year (+€295,367) and Net result for the year (+€209,179)
- Debts after one year +€295,367
new in 2025: €295,367
- Reserves +€209,179
up €209,179 (+57.4%), from €364,181 to €573,360
- Current portion of long-term debt +€38,709
new in 2025: €38,709
- Depreciation +€32,586
up €32,586 (+201%), from €16,232 to €48,818
- Gross operating margin +€31,562
up €31,562 (+9.9%), from €318,070 to €349,633
- Financial charges +€8,476
up €8,476 (+571%), from €1,484 to €9,960
- Taxes -€4,465
down €4,465 (-5.9%), from €75,311 to €70,846
- Financial income -€4,184
down €4,184 (-61.1%), from €6,846 to €2,662
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 | €506,335 | €1,063,668 | +€557,332 | +110% |
| Fixed assets | 21/28 | €83,949 | €583,892 | +€499,943 | +596% |
| Tangible fixed assets | 22/27 | €63,097 | €563,040 | +€499,943 | +792% |
| Land and buildings | 22 | - | €385,706 | +€385,706 | |
| Plant, machinery and equipment | 23 | €6,978 | €8,015 | +€1,037 | +14.9% |
| Furniture and vehicles | 24 | €51,855 | €166,052 | +€114,198 | +220% |
| Other tangible fixed assets | 26 | €4,264 | €3,267 | -€997 | -23.4% |
| Financial fixed assets | 28 | €20,852 | €20,852 | = | 0.0% |
| Current assets | 29/58 | €422,386 | €479,775 | +€57,389 | +13.6% |
| Amounts receivable within one year | 40/41 | €61,122 | €201,905 | +€140,783 | +230% |
| Trade receivables | 40 | €61,122 | €30,209 | -€30,913 | -50.6% |
| Other amounts receivable | 41 | - | €171,696 | +€171,696 | |
| Current investments | 50/53 | €350,000 | €249,626 | -€100,375 | -28.7% |
| Cash at bank and in hand | 54/58 | €8,164 | €25,554 | +€17,390 | +213% |
| Deferred charges and accrued income | 490/1 | €3,100 | €2,691 | -€410 | -13.2% |
| Total equity and liabilities | 10/49 | €506,335 | €1,063,668 | +€557,332 | +110% |
| Equity | 10/15 | €367,181 | €576,360 | +€209,179 | +57.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €364,181 | €573,360 | +€209,179 | +57.4% |
| Distributable reserves | 133 | €364,181 | €573,360 | +€209,179 | +57.4% |
| Amounts payable | 17/49 | €139,154 | €487,307 | +€348,153 | +250% |
| Amounts payable after more than one year | 17 | - | €295,367 | +€295,367 | |
| Financial debts | 170/4 | - | €295,367 | +€295,367 | |
| Amounts payable within one year | 42/48 | €139,025 | €190,741 | +€51,715 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | - | €38,709 | +€38,709 | |
| Trade debts | 44 | €1,539 | €6,226 | +€4,687 | +305% |
| Suppliers | 440/4 | €1,539 | €6,226 | +€4,687 | +305% |
| Taxes, remuneration and social security | 45 | €136,052 | €145,806 | +€9,754 | +7.2% |
| Taxes | 450/3 | €133,787 | €143,541 | +€9,754 | +7.3% |
| Remuneration and social security | 454/9 | €2,265 | €2,265 | = | 0.0% |
| Other amounts payable | 47/48 | €1,435 | - | -€1,435 | |
| Accrued charges and deferred income | 492/3 | €129 | €1,200 | +€1,071 | +833% |
| Non-recurring operating income | 76A | €2,147 | - | -€2,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,232 | €48,818 | +€32,586 | +201% |
| Other operating charges | 640/8 | €606 | €529 | -€77 | -12.7% |
| Non-recurring operating charges | 66A | - | €12,963 | +€12,963 | |
| Gross operating margin | 9900 | €318,070 | €349,633 | +€31,562 | +9.9% |
| Operating profit (loss) | 9901 | €301,232 | €287,323 | -€13,909 | -4.6% |
| Financial income | 75/76B | €6,846 | €2,662 | -€4,184 | -61.1% |
| Recurring financial income | 75 | €6,846 | €2,662 | -€4,184 | -61.1% |
| Financial charges | 65/66B | €1,484 | €9,960 | +€8,476 | +571% |
| Recurring financial charges | 65 | €1,484 | €9,960 | +€8,476 | +571% |
| Profit (loss) for the period before taxes | 9903 | €306,594 | €280,025 | -€26,569 | -8.7% |
| Income taxes | 67/77 | €75,311 | €70,846 | -€4,465 | -5.9% |
| Profit (loss) for the period | 9904 | €231,283 | €209,179 | -€22,104 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €231,283 | €209,179 | -€22,104 | -9.6% |
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 15 October 2026 via checked.be.