KREON HOLDING: 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.
KREON HOLDING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€141,698
down €141,698 (-95.3%), from €148,754 to €7,056
of which Non-recurring financial charges: -€141,655
- Financial income -€48,085
down €48,085 (-21.6%), from €223,119 to €175,034
- Taxes -€21,672
down €21,672 (-37.1%), from €58,446 to €36,773
- Gross operating margin +€14,468
up €14,468 (+49.3%), from €29,341 to €43,809
- Depreciation -€4,072
down €4,072 (-43.8%), from €9,299 to €5,227
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 | €23,064,942 | €23,232,375 | +€167,433 | +0.7% |
| Fixed assets | 21/28 | €17,188,670 | €17,153,443 | -€35,227 | -0.2% |
| Tangible fixed assets | 22/27 | €155,741 | €150,514 | -€5,227 | -3.4% |
| Land and buildings | 22 | €155,416 | €150,514 | -€4,902 | -3.2% |
| Plant, machinery and equipment | 23 | €36 | - | -€36 | |
| Furniture and vehicles | 24 | €289 | - | -€289 | |
| Financial fixed assets | 28 | €17,032,929 | €17,002,929 | -€30,000 | -0.2% |
| Current assets | 29/58 | €5,876,272 | €6,078,932 | +€202,660 | +3.4% |
| Amounts receivable after more than one year | 29 | €4,054,480 | €4,054,480 | = | 0.0% |
| Other amounts receivable | 291 | €4,054,480 | €4,054,480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,166,664 | €1,260,061 | +€93,397 | +8.0% |
| Trade receivables | 40 | €12,512 | €12,202 | -€310 | -2.5% |
| Other amounts receivable | 41 | €1,154,152 | €1,247,859 | +€93,707 | +8.1% |
| Current investments | 50/53 | €337,472 | €394,687 | +€57,215 | +17.0% |
| Cash at bank and in hand | 54/58 | €277,587 | €329,529 | +€51,943 | +18.7% |
| Deferred charges and accrued income | 490/1 | €40,069 | €40,176 | +€106 | +0.3% |
| Total equity and liabilities | 10/49 | €23,064,942 | €23,232,375 | +€167,433 | +0.7% |
| Equity | 10/15 | €23,060,972 | €23,227,191 | +€166,219 | +0.7% |
| Contributions | 10/11 | €2,343,616 | €2,343,616 | = | 0.0% |
| Capital | 10 | €2,343,616 | €2,343,616 | = | 0.0% |
| Issued capital | 100 | €2,343,616 | €2,343,616 | = | 0.0% |
| Reserves | 13 | €234,500 | €234,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €234,500 | €234,500 | = | 0.0% |
| Legal reserve | 130 | €234,500 | €234,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,482,856 | €20,649,075 | +€166,219 | +0.8% |
| Amounts payable | 17/49 | €3,969 | €5,184 | +€1,214 | +30.6% |
| Amounts payable within one year | 42/48 | €2,489 | €3,684 | +€1,195 | +48.0% |
| Trade debts | 44 | €834 | €1,979 | +€1,145 | +137% |
| Suppliers | 440/4 | €834 | €1,979 | +€1,145 | +137% |
| Taxes, remuneration and social security | 45 | €1,655 | €1,705 | +€50 | +3.0% |
| Taxes | 450/3 | €1,655 | €1,705 | +€50 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,480 | €1,499 | +€19 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,299 | €5,227 | -€4,072 | -43.8% |
| Other operating charges | 640/8 | €3,538 | €3,567 | +€29 | +0.8% |
| Gross operating margin | 9900 | €29,341 | €43,809 | +€14,468 | +49.3% |
| Operating profit (loss) | 9901 | €16,503 | €35,015 | +€18,511 | +112% |
| Financial income | 75/76B | €223,119 | €175,034 | -€48,085 | -21.6% |
| Recurring financial income | 75 | €223,119 | €175,034 | -€48,085 | -21.6% |
| Financial charges | 65/66B | €148,754 | €7,056 | -€141,698 | -95.3% |
| Recurring financial charges | 65 | €7,098 | €7,056 | -€42 | -0.6% |
| Non-recurring financial charges | 66B | €141,655 | - | -€141,655 | |
| Profit (loss) for the period before taxes | 9903 | €90,869 | €202,993 | +€112,124 | +123% |
| Income taxes | 67/77 | €58,446 | €36,773 | -€21,672 | -37.1% |
| Profit (loss) for the period | 9904 | €32,423 | €166,219 | +€133,796 | +413% |
| Profit (loss) for the period to be appropriated | 9905 | €32,423 | €166,219 | +€133,796 | +413% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.