KREVAN: what changed
Two fiscal 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.
KREVAN
Largest movements
- Tangible fixed assets -€27,029
down €27,029 (-19.5%), from €138,696 to €111,666
of which Land and buildings: -€25,781
- Receivables within one year +€12,402
up €12,402 (+641.8%), from €1,932 to €14,334
of which Other amounts receivable: +€14,167
- Cash -€4,592
down €4,592 (-9.4%), from €48,673 to €44,081
mainly Receivables within one year (-€12,402) and Net result for the year (-€9,587)
- Profit (loss) carried forward -€9,587
down €9,587 (-146.2%), from -€6,556 to -€16,143
- Trade debts -€6,014
no longer reported in 2025 (was €6,014)
- Other debts -€4,409
no longer reported in 2025 (was €4,409)
- Gross operating margin -€6,035
down €6,035 (-20.9%), from €28,843 to €22,807
- Other operating charges -€580
down €580 (-9.8%), from €5,931 to €5,351
- Financial income +€578
up €578 (+175236.4%), from €0 to €579
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.
Cash bridge derived
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 | €192,522 | €173,446 | -€19,076 | -9.9% |
| Fixed assets | 21/28 | €138,696 | €111,666 | -€27,029 | -19.5% |
| Tangible fixed assets | 22/27 | €138,696 | €111,666 | -€27,029 | -19.5% |
| Land and buildings | 22 | €134,446 | €108,665 | -€25,781 | -19.2% |
| Furniture and vehicles | 24 | €4,250 | €3,002 | -€1,248 | -29.4% |
| Current assets | 29/58 | €53,827 | €61,780 | +€7,953 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,932 | €14,334 | +€12,402 | +641.8% |
| Trade receivables | 40 | €1,815 | €50 | -€1,765 | -97.3% |
| Other amounts receivable | 41 | €117 | €14,284 | +€14,167 | +12075.6% |
| Cash at bank and in hand | 54/58 | €48,673 | €44,081 | -€4,592 | -9.4% |
| Deferred charges and accrued income | 490/1 | €3,221 | €3,365 | +€144 | +4.5% |
| Total equity and liabilities | 10/49 | €192,522 | €173,446 | -€19,076 | -9.9% |
| Equity | 10/15 | €181,950 | €172,363 | -€9,587 | -5.3% |
| Contributions | 10/11 | €150,567 | €150,567 | = | 0.0% |
| Reserves | 13 | €37,940 | €37,940 | = | 0.0% |
| Distributable reserves | 133 | €37,940 | €37,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,556 | -€16,143 | -€9,587 | -146.2% |
| Amounts payable | 17/49 | €10,572 | €1,083 | -€9,489 | -89.8% |
| Amounts payable within one year | 42/48 | €10,572 | €1,083 | -€9,489 | -89.8% |
| Trade debts | 44 | €6,014 | - | -€6,014 | |
| Suppliers | 440/4 | €6,014 | - | -€6,014 | |
| Taxes, remuneration and social security | 45 | €150 | €1,083 | +€933 | +622.1% |
| Taxes | 450/3 | €150 | €1,083 | +€933 | +622.1% |
| Other amounts payable | 47/48 | €4,409 | - | -€4,409 | |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,029 | €27,029 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,931 | €5,351 | -€580 | -9.8% |
| Gross operating margin | 9900 | €28,843 | €22,807 | -€6,035 | -20.9% |
| Operating profit (loss) | 9901 | -€4,117 | -€9,573 | -€5,456 | -132.5% |
| Financial income | 75/76B | €0 | €579 | +€578 | +175236.4% |
| Recurring financial income | 75 | €0 | €579 | +€578 | +175236.4% |
| Financial charges | 65/66B | €166 | €92 | -€74 | -44.8% |
| Recurring financial charges | 65 | €166 | €92 | -€74 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,283 | -€9,086 | -€4,803 | -112.1% |
| Income taxes | 67/77 | €483 | €501 | +€18 | +3.7% |
| Profit (loss) for the period | 9904 | -€4,766 | -€9,587 | -€4,821 | -101.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,766 | -€9,587 | -€4,821 | -101.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.