KRIATE: 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.
KRIATE
Largest movements
- Tangible fixed assets -€13,542
down €13,542 (-12.3%), from €109,920 to €96,378
of which Other tangible fixed assets: -€8,905
- Receivables within one year -€2,894
down €2,894 (-44.0%), from €6,579 to €3,685
of which Other amounts receivable: -€3,010
- Intangible fixed assets -€2,639
down €2,639 (-33.4%), from €7,906 to €5,267
- Deferred charges and accrued income +€2,198
up €2,198 (+74.5%), from €2,950 to €5,149
- Stocks and contracts +€1,746
up €1,746 (+9.6%), from €18,224 to €19,970
- Other debts -€13,870
down €13,870 (-39.5%), from €35,110 to €21,240
- Reserves +€12,955
up €12,955 (+46.3%), from €27,972 to €40,928
- Trade debts -€6,429
down €6,429 (-37.7%), from €17,048 to €10,619
- Current portion of long-term debt -€6,122
down €6,122 (-50.3%), from €12,166 to €6,044
- Debts after one year -€5,637
down €5,637 (-13.1%), from €43,070 to €37,433
- Gross operating margin +€37,840
up €37,840 (+105.7%), from €35,800 to €73,640
- Staff costs +€30,680
new in 2025: €30,680
- Depreciation +€4,443
up €4,443 (+23.9%), from €18,579 to €23,023
- Other operating charges -€3,045
down €3,045 (-83.5%), from €3,647 to €602
- Taxes +€2,834
up €2,834 (+263.7%), from €1,075 to €3,909
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 | €149,115 | €133,299 | -€15,816 | -10.6% |
| Fixed assets | 21/28 | €120,676 | €104,496 | -€16,181 | -13.4% |
| Intangible fixed assets | 21 | €7,906 | €5,267 | -€2,639 | -33.4% |
| Tangible fixed assets | 22/27 | €109,920 | €96,378 | -€13,542 | -12.3% |
| Plant, machinery and equipment | 23 | €12,764 | €13,243 | +€480 | +3.8% |
| Furniture and vehicles | 24 | €10,414 | €7,541 | -€2,873 | -27.6% |
| Leasing and similar rights | 25 | €2,527 | €283 | -€2,244 | -88.8% |
| Other tangible fixed assets | 26 | €84,216 | €75,311 | -€8,905 | -10.6% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €28,439 | €28,804 | +€365 | +1.3% |
| Stocks and contracts in progress | 3 | €18,224 | €19,970 | +€1,746 | +9.6% |
| Stocks | 30/36 | €18,224 | €19,970 | +€1,746 | +9.6% |
| Amounts receivable within one year | 40/41 | €6,579 | €3,685 | -€2,894 | -44.0% |
| Trade receivables | 40 | €3,490 | €3,606 | +€116 | +3.3% |
| Other amounts receivable | 41 | €3,089 | €79 | -€3,010 | -97.4% |
| Cash at bank and in hand | 54/58 | €686 | €0 | -€686 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,950 | €5,149 | +€2,198 | +74.5% |
| Total equity and liabilities | 10/49 | €149,115 | €133,299 | -€15,816 | -10.6% |
| Equity | 10/15 | €30,972 | €43,928 | +€12,955 | +41.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,972 | €40,928 | +€12,955 | +46.3% |
| Distributable reserves | 133 | €27,972 | €40,928 | +€12,955 | +46.3% |
| Amounts payable | 17/49 | €118,143 | €89,372 | -€28,772 | -24.4% |
| Amounts payable after more than one year | 17 | €43,070 | €37,433 | -€5,637 | -13.1% |
| Financial debts | 170/4 | €43,070 | €37,433 | -€5,637 | -13.1% |
| Amounts payable within one year | 42/48 | €75,074 | €51,939 | -€23,135 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €12,166 | €6,044 | -€6,122 | -50.3% |
| Financial debts | 43 | €227 | €1,671 | +€1,444 | +637.2% |
| Credit institutions | 430/8 | €227 | €1,671 | +€1,444 | +637.2% |
| Trade debts | 44 | €17,048 | €10,619 | -€6,429 | -37.7% |
| Suppliers | 440/4 | €17,048 | €10,619 | -€6,429 | -37.7% |
| Taxes, remuneration and social security | 45 | €10,523 | €12,364 | +€1,841 | +17.5% |
| Taxes | 450/3 | €10,523 | €8,821 | -€1,702 | -16.2% |
| Remuneration and social security | 454/9 | - | €3,543 | +€3,543 | |
| Other amounts payable | 47/48 | €35,110 | €21,240 | -€13,870 | -39.5% |
| Non-recurring operating income | 76A | €1,404 | €0 | -€1,404 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €30,680 | +€30,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,579 | €23,023 | +€4,443 | +23.9% |
| Other operating charges | 640/8 | €3,647 | €602 | -€3,045 | -83.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €35,800 | €73,640 | +€37,840 | +105.7% |
| Operating profit (loss) | 9901 | €13,574 | €19,335 | +€5,761 | +42.4% |
| Financial income | 75/76B | €65 | €50 | -€16 | -23.8% |
| Recurring financial income | 75 | €65 | €50 | -€16 | -23.8% |
| Financial charges | 65/66B | €2,486 | €2,521 | +€34 | +1.4% |
| Recurring financial charges | 65 | €2,486 | €2,521 | +€34 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €11,153 | €16,864 | +€5,711 | +51.2% |
| Income taxes | 67/77 | €1,075 | €3,909 | +€2,834 | +263.7% |
| Profit (loss) for the period | 9904 | €10,078 | €12,955 | +€2,877 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,078 | €12,955 | +€2,877 | +28.5% |
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 10 October 2026 via checked.be.