Krian Stud: 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.
Krian Stud
Largest movements
- Tangible fixed assets -€19,529
down €19,529 (-5.5%), from €352,632 to €333,103
of which Land and buildings: -€18,956
- Receivables within one year +€9,366
up €9,366 (+163.0%), from €5,745 to €15,110
- Debts after one year -€29,820
down €29,820 (-9.4%), from €316,328 to €286,508
- Trade debts +€8,557
up €8,557 (+432.3%), from €1,980 to €10,537
- Other debts +€6,352
up €6,352 (+4.9%), from €130,279 to €136,631
- Gross operating margin +€20,750
up €20,750 (+79.1%), from €26,230 to €46,980
- Depreciation +€1,698
up €1,698 (+4.6%), from €36,931 to €38,629
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 | €364,020 | €354,427 | -€9,593 | -2.6% |
| Fixed assets | 21/28 | €354,132 | €334,603 | -€19,529 | -5.5% |
| Tangible fixed assets | 22/27 | €352,632 | €333,103 | -€19,529 | -5.5% |
| Land and buildings | 22 | €315,925 | €296,970 | -€18,956 | -6.0% |
| Plant, machinery and equipment | 23 | €12,837 | €11,348 | -€1,489 | -11.6% |
| Furniture and vehicles | 24 | €23,870 | €14,849 | -€9,021 | -37.8% |
| Other tangible fixed assets | 26 | - | €9,937 | +€9,937 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €9,888 | €19,824 | +€9,935 | +100.5% |
| Amounts receivable within one year | 40/41 | €5,745 | €15,110 | +€9,366 | +163.0% |
| Trade receivables | 40 | €5,745 | €15,110 | +€9,366 | +163.0% |
| Cash at bank and in hand | 54/58 | €4,143 | €4,357 | +€214 | +5.2% |
| Deferred charges and accrued income | 490/1 | - | €356 | +€356 | |
| Total equity and liabilities | 10/49 | €364,020 | €354,427 | -€9,593 | -2.6% |
| Equity | 10/15 | -€115,089 | -€113,052 | +€2,037 | +1.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,589 | -€115,552 | +€2,037 | +1.7% |
| Amounts payable | 17/49 | €479,110 | €467,479 | -€11,630 | -2.4% |
| Amounts payable after more than one year | 17 | €316,328 | €286,508 | -€29,820 | -9.4% |
| Financial debts | 170/4 | €316,328 | €286,508 | -€29,820 | -9.4% |
| Amounts payable within one year | 42/48 | €162,782 | €180,971 | +€18,190 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €29,443 | €29,820 | +€377 | +1.3% |
| Trade debts | 44 | €1,980 | €10,537 | +€8,557 | +432.3% |
| Suppliers | 440/4 | €1,980 | €10,537 | +€8,557 | +432.3% |
| Taxes, remuneration and social security | 45 | €1,081 | €3,983 | +€2,903 | +268.6% |
| Taxes | 450/3 | €1,081 | €3,983 | +€2,903 | +268.6% |
| Other amounts payable | 47/48 | €130,279 | €136,631 | +€6,352 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,931 | €38,629 | +€1,698 | +4.6% |
| Other operating charges | 640/8 | €1,647 | €1,671 | +€24 | +1.5% |
| Gross operating margin | 9900 | €26,230 | €46,980 | +€20,750 | +79.1% |
| Operating profit (loss) | 9901 | -€12,348 | €6,680 | +€19,028 | |
| Financial charges | 65/66B | €4,670 | €4,642 | -€28 | -0.6% |
| Recurring financial charges | 65 | €4,670 | €4,642 | -€28 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,018 | €2,037 | +€19,055 | |
| Profit (loss) for the period | 9904 | -€17,018 | €2,037 | +€19,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,018 | €2,037 | +€19,055 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.