KRIANY: 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.
KRIANY
Largest movements
- Tangible fixed assets -€19,082
down €19,082 (-13.7%), from €139,197 to €120,115
of which Furniture and vehicles: -€12,949
- Cash +€16,473
up €16,473 (+24.6%), from €66,862 to €83,335
mainly Depreciation (+€21,705) and Net result for the year (+€6,468)
- Reserves +€6,468
up €6,468 (+8.7%), from €74,353 to €80,820
of which Distributable reserves: +€6,468
- Debts after one year -€5,815
down €5,815 (-24.8%), from €23,474 to €17,659
- Gross operating margin -€32,138
down €32,138 (-18.1%), from €178,012 to €145,874
- Taxes -€9,885
down €9,885 (-65.5%), from €15,103 to €5,218
- Staff costs -€6,307
down €6,307 (-5.4%), from €115,978 to €109,671
- Depreciation +€3,823
up €3,823 (+21.4%), from €17,882 to €21,705
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 | €220,870 | €219,602 | -€1,268 | -0.6% |
| Fixed assets | 21/28 | €139,197 | €120,115 | -€19,082 | -13.7% |
| Tangible fixed assets | 22/27 | €139,197 | €120,115 | -€19,082 | -13.7% |
| Land and buildings | 22 | €70,089 | €65,655 | -€4,434 | -6.3% |
| Plant, machinery and equipment | 23 | €6,591 | €4,892 | -€1,699 | -25.8% |
| Furniture and vehicles | 24 | €62,517 | €49,568 | -€12,949 | -20.7% |
| Current assets | 29/58 | €81,673 | €99,487 | +€17,814 | +21.8% |
| Stocks and contracts in progress | 3 | €8,502 | €8,995 | +€494 | +5.8% |
| Stocks | 30/36 | €8,502 | €8,995 | +€494 | +5.8% |
| Amounts receivable within one year | 40/41 | €6,309 | €5,576 | -€733 | -11.6% |
| Trade receivables | 40 | €5,094 | €789 | -€4,306 | -84.5% |
| Other amounts receivable | 41 | €1,214 | €4,787 | +€3,573 | +294% |
| Cash at bank and in hand | 54/58 | €66,862 | €83,335 | +€16,473 | +24.6% |
| Deferred charges and accrued income | 490/1 | - | €1,581 | +€1,581 | |
| Total equity and liabilities | 10/49 | €220,870 | €219,602 | -€1,268 | -0.6% |
| Equity | 10/15 | €158,187 | €164,654 | +€6,468 | +4.1% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €74,353 | €80,820 | +€6,468 | +8.7% |
| Tax-exempt reserves | 132 | €1,852 | €1,852 | = | 0.0% |
| Distributable reserves | 133 | €72,501 | €78,968 | +€6,468 | +8.9% |
| Profit (loss) carried forward | 14 | €28,834 | €28,834 | = | 0.0% |
| Amounts payable | 17/49 | €62,683 | €54,948 | -€7,736 | -12.3% |
| Amounts payable after more than one year | 17 | €23,474 | €17,659 | -€5,815 | -24.8% |
| Financial debts | 170/4 | €23,474 | €17,659 | -€5,815 | -24.8% |
| Amounts payable within one year | 42/48 | €30,363 | €30,446 | +€83 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €11,820 | €11,689 | -€131 | -1.1% |
| Trade debts | 44 | €2,075 | €1,985 | -€89 | -4.3% |
| Suppliers | 440/4 | €2,075 | €1,985 | -€89 | -4.3% |
| Taxes, remuneration and social security | 45 | €13,705 | €15,600 | +€1,895 | +13.8% |
| Taxes | 450/3 | €9,103 | €2,971 | -€6,131 | -67.4% |
| Remuneration and social security | 454/9 | €4,602 | €12,628 | +€8,026 | +174% |
| Other amounts payable | 47/48 | €2,764 | €1,173 | -€1,591 | -57.6% |
| Accrued charges and deferred income | 492/3 | €8,846 | €6,843 | -€2,004 | -22.6% |
| Non-recurring operating income | 76A | €26,828 | €0 | -€26,828 | -100% |
| Remuneration, social security and pensions | 62 | €115,978 | €109,671 | -€6,307 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,882 | €21,705 | +€3,823 | +21.4% |
| Other operating charges | 640/8 | €2,142 | €2,000 | -€142 | -6.6% |
| Gross operating margin | 9900 | €178,012 | €145,874 | -€32,138 | -18.1% |
| Operating profit (loss) | 9901 | €42,010 | €12,499 | -€29,511 | -70.2% |
| Financial income | 75/76B | €531 | €594 | +€63 | +11.8% |
| Recurring financial income | 75 | €531 | €594 | +€63 | +11.8% |
| Financial charges | 65/66B | €971 | €1,407 | +€436 | +45.0% |
| Recurring financial charges | 65 | €971 | €1,273 | +€302 | +31.1% |
| Non-recurring financial charges | 66B | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | €41,570 | €11,685 | -€29,885 | -71.9% |
| Income taxes | 67/77 | €15,103 | €5,218 | -€9,885 | -65.5% |
| Profit (loss) for the period | 9904 | €26,468 | €6,468 | -€20,000 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,468 | €6,468 | -€20,000 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.