KRIBAN: 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.
KRIBAN
Largest movements
- Cash -€4,198
down €4,198 (-16.9%), from €24,882 to €20,684
mainly Trade debts (-€6,538) and Investment in fixed assets (net) (-€4,750)
- Tangible fixed assets +€2,302
up €2,302 (+4.1%), from €56,717 to €59,019
- Receivables within one year +€1,638
up €1,638 (+12.2%), from €13,384 to €15,022
- Trade debts -€6,538
down €6,538 (-90.5%), from €7,226 to €689
- Reserves +€5,495
up €5,495 (+11.6%), from €47,232 to €52,726
- Gross operating margin +€2,644
up €2,644 (+26.0%), from €10,170 to €12,814
- Other operating charges -€1,341
down €1,341 (-31.4%), from €4,277 to €2,935
- Taxes +€588
up €588 (+29.5%), from €1,997 to €2,585
- Financial income +€163
up €163 (+30.3%), from €536 to €699
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 | €94,983 | €94,725 | -€258 | -0.3% |
| Fixed assets | 21/28 | €56,717 | €59,019 | +€2,302 | +4.1% |
| Tangible fixed assets | 22/27 | €56,717 | €59,019 | +€2,302 | +4.1% |
| Land and buildings | 22 | €56,717 | €59,019 | +€2,302 | +4.1% |
| Current assets | 29/58 | €38,266 | €35,706 | -€2,560 | -6.7% |
| Amounts receivable within one year | 40/41 | €13,384 | €15,022 | +€1,638 | +12.2% |
| Other amounts receivable | 41 | €13,384 | €15,022 | +€1,638 | +12.2% |
| Cash at bank and in hand | 54/58 | €24,882 | €20,684 | -€4,198 | -16.9% |
| Total equity and liabilities | 10/49 | €94,983 | €94,725 | -€258 | -0.3% |
| Equity | 10/15 | €83,960 | €89,455 | +€5,495 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €18,137 | €18,137 | = | 0.0% |
| Reserves | 13 | €47,232 | €52,726 | +€5,495 | +11.6% |
| Distributable reserves | 133 | €47,232 | €52,726 | +€5,495 | +11.6% |
| Amounts payable | 17/49 | €11,023 | €5,270 | -€5,752 | -52.2% |
| Amounts payable within one year | 42/48 | €11,023 | €5,270 | -€5,752 | -52.2% |
| Trade debts | 44 | €7,226 | €689 | -€6,538 | -90.5% |
| Suppliers | 440/4 | €7,226 | €689 | -€6,538 | -90.5% |
| Taxes, remuneration and social security | 45 | €3,796 | €4,582 | +€785 | +20.7% |
| Taxes | 450/3 | €3,796 | €4,582 | +€785 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,363 | €2,448 | +€85 | +3.6% |
| Other operating charges | 640/8 | €4,277 | €2,935 | -€1,341 | -31.4% |
| Gross operating margin | 9900 | €10,170 | €12,814 | +€2,644 | +26.0% |
| Operating profit (loss) | 9901 | €3,530 | €7,430 | +€3,901 | +111% |
| Financial income | 75/76B | €536 | €699 | +€163 | +30.3% |
| Recurring financial income | 75 | €536 | €699 | +€163 | +30.3% |
| Financial charges | 65/66B | €58 | €50 | -€8 | -13.1% |
| Recurring financial charges | 65 | €58 | €50 | -€8 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €4,009 | €8,079 | +€4,071 | +102% |
| Income taxes | 67/77 | €1,997 | €2,585 | +€588 | +29.5% |
| Profit (loss) for the period | 9904 | €2,012 | €5,495 | +€3,483 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €2,012 | €5,495 | +€3,483 | +173% |
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 13 October 2026 via checked.be.