KRIAN: 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.
KRIAN
Largest movements
- Cash +€190,566
up €190,566 (+378%), from €50,425 to €240,991
mainly Net result for the year (+€209,811) and Other debts (+€104,020)
- Tangible fixed assets +€61,275
up €61,275 (+32.9%), from €186,000 to €247,275
of which Furniture and vehicles: +€64,726
- Receivables within one year +€7,250
up €7,250 (+6.6%), from €109,870 to €117,120
of which Other amounts receivable: +€10,044
- Other debts +€104,020
up €104,020 (+226%), from €45,980 to €150,000
- Trade debts +€68,542
up €68,542 (+534%), from €12,844 to €81,386
- Reserves +€53,902
up €53,902 (+38.1%), from €141,371 to €195,272
- Debts after one year +€27,077
up €27,077 (+39.2%), from €69,007 to €96,083
of which Financial debts: +€27,077
- Current portion of long-term debt +€14,660
up €14,660 (+46.2%), from €31,763 to €46,423
- Gross operating margin +€203,604
up €203,604 (+135%), from €150,786 to €354,390
- Staff costs -€50,560
down €50,560 (-40.1%), from €126,231 to €75,672
- Taxes +€23,517
up €23,517 (+5,742%), from €410 to €23,927
- Write-downs +€15,000
new in 2025: €15,000
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 | €346,295 | €607,597 | +€261,302 | +75.5% |
| Fixed assets | 21/28 | €186,000 | €247,275 | +€61,275 | +32.9% |
| Tangible fixed assets | 22/27 | €186,000 | €247,275 | +€61,275 | +32.9% |
| Land and buildings | 22 | €83,758 | €77,712 | -€6,045 | -7.2% |
| Plant, machinery and equipment | 23 | €6,776 | €9,371 | +€2,594 | +38.3% |
| Furniture and vehicles | 24 | €95,467 | €160,192 | +€64,726 | +67.8% |
| Current assets | 29/58 | €160,295 | €360,321 | +€200,027 | +125% |
| Amounts receivable within one year | 40/41 | €109,870 | €117,120 | +€7,250 | +6.6% |
| Trade receivables | 40 | €101,375 | €98,581 | -€2,794 | -2.8% |
| Other amounts receivable | 41 | €8,495 | €18,539 | +€10,044 | +118% |
| Cash at bank and in hand | 54/58 | €50,425 | €240,991 | +€190,566 | +378% |
| Deferred charges and accrued income | 490/1 | €0 | €2,210 | +€2,210 | |
| Total equity and liabilities | 10/49 | €346,295 | €607,597 | +€261,302 | +75.5% |
| Equity | 10/15 | €155,462 | €215,272 | +€59,811 | +38.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €141,371 | €195,272 | +€53,902 | +38.1% |
| Distributable reserves | 133 | €141,371 | €195,272 | +€53,902 | +38.1% |
| Profit (loss) carried forward | 14 | -€5,909 | €0 | +€5,909 | |
| Amounts payable | 17/49 | €190,834 | €392,324 | +€201,491 | +106% |
| Amounts payable after more than one year | 17 | €69,007 | €96,083 | +€27,077 | +39.2% |
| Financial debts | 170/4 | €69,007 | €96,083 | +€27,077 | +39.2% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €121,827 | €291,741 | +€169,914 | +139% |
| Current portion of amounts payable after more than one year | 42 | €31,763 | €46,423 | +€14,660 | +46.2% |
| Financial debts | 43 | €4,547 | €0 | -€4,547 | -100% |
| Credit institutions | 430/8 | €4,547 | €0 | -€4,547 | -100% |
| Trade debts | 44 | €12,844 | €81,386 | +€68,542 | +534% |
| Suppliers | 440/4 | €12,844 | €81,386 | +€68,542 | +534% |
| Taxes, remuneration and social security | 45 | €26,692 | €13,931 | -€12,761 | -47.8% |
| Taxes | 450/3 | €4,282 | €13,931 | +€9,650 | +225% |
| Remuneration and social security | 454/9 | €22,410 | €0 | -€22,410 | -100% |
| Other amounts payable | 47/48 | €45,980 | €150,000 | +€104,020 | +226% |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Remuneration, social security and pensions | 62 | €126,231 | €75,672 | -€50,560 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,299 | €23,943 | +€644 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €1,569 | €1,852 | +€284 | +18.1% |
| Non-recurring operating charges | 66A | €74 | €0 | -€74 | -100% |
| Gross operating margin | 9900 | €150,786 | €354,390 | +€203,604 | +135% |
| Operating profit (loss) | 9901 | -€386 | €237,923 | +€238,309 | |
| Financial income | 75/76B | €0 | €206 | +€206 | |
| Recurring financial income | 75 | €0 | €206 | +€206 | |
| Financial charges | 65/66B | €5,114 | €4,392 | -€722 | -14.1% |
| Recurring financial charges | 65 | €5,114 | €4,392 | -€722 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,499 | €233,738 | +€239,237 | |
| Income taxes | 67/77 | €410 | €23,927 | +€23,517 | +5,742% |
| Profit (loss) for the period | 9904 | -€5,909 | €209,811 | +€215,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,909 | €209,811 | +€215,720 |
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 25 October 2026 via checked.be.