KRIBANA: 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.
KRIBANA
Largest movements
- Tangible fixed assets -€20,673
down €20,673 (-6.6%), from €315,314 to €294,641
of which Land and buildings: -€21,412
- Receivables within one year +€18,957
up €18,957 (+53.0%), from €35,787 to €54,744
of which Other amounts receivable: +€18,382
- Cash +€4,130
up €4,130 (+70.3%), from €5,874 to €10,004
mainly Depreciation (+€29,989) and Other debts (+€19,487)
- Profit (loss) carried forward -€34,195
down €34,195 (-49.1%), from -€69,574 to -€103,770
- Other debts +€19,487
up €19,487 (+17.8%), from €109,525 to €129,012
- Trade debts +€15,281
up €15,281 (+12.0%), from €127,382 to €142,662
- Debts after one year -€11,338
down €11,338 (-9.5%), from €119,078 to €107,740
- Tax, wage and social debts +€10,218
up €10,218 (+73.8%), from €13,841 to €24,059
of which Remuneration and social security: +€7,270
- Staff costs +€13,711
up €13,711 (+11.2%), from €122,260 to €135,971
- Gross operating margin -€5,328
down €5,328 (-3.5%), from €151,391 to €146,063
- Depreciation +€2,780
up €2,780 (+10.2%), from €27,208 to €29,989
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 | €372,201 | €371,612 | -€589 | -0.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €315,314 | €294,641 | -€20,673 | -6.6% |
| Tangible fixed assets | 22/27 | €315,314 | €294,641 | -€20,673 | -6.6% |
| Land and buildings | 22 | €296,707 | €275,295 | -€21,412 | -7.2% |
| Plant, machinery and equipment | 23 | €13,113 | €12,450 | -€663 | -5.1% |
| Furniture and vehicles | 24 | €5,494 | €6,896 | +€1,402 | +25.5% |
| Current assets | 29/58 | €56,887 | €76,971 | +€20,084 | +35.3% |
| Stocks and contracts in progress | 3 | €15,226 | €12,223 | -€3,003 | -19.7% |
| Stocks | 30/36 | €15,226 | €12,223 | -€3,003 | -19.7% |
| Amounts receivable within one year | 40/41 | €35,787 | €54,744 | +€18,957 | +53.0% |
| Trade receivables | 40 | €9,690 | €10,265 | +€575 | +5.9% |
| Other amounts receivable | 41 | €26,097 | €44,479 | +€18,382 | +70.4% |
| Cash at bank and in hand | 54/58 | €5,874 | €10,004 | +€4,130 | +70.3% |
| Total equity and liabilities | 10/49 | €372,201 | €371,612 | -€589 | -0.2% |
| Equity | 10/15 | -€63,374 | -€97,570 | -€34,195 | -54.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,574 | -€103,770 | -€34,195 | -49.1% |
| Amounts payable | 17/49 | €435,575 | €469,182 | +€33,607 | +7.7% |
| Amounts payable after more than one year | 17 | €119,078 | €107,740 | -€11,338 | -9.5% |
| Financial debts | 170/4 | €119,078 | €107,740 | -€11,338 | -9.5% |
| Amounts payable within one year | 42/48 | €315,977 | €361,442 | +€45,465 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €10,442 | €10,844 | +€402 | +3.8% |
| Financial debts | 43 | €54,488 | €54,565 | +€77 | +0.1% |
| Credit institutions | 430/8 | €54,488 | €54,565 | +€77 | +0.1% |
| Trade debts | 44 | €127,382 | €142,662 | +€15,281 | +12.0% |
| Suppliers | 440/4 | €127,382 | €142,662 | +€15,281 | +12.0% |
| Advances received on contracts in progress | 46 | €300 | €300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,841 | €24,059 | +€10,218 | +73.8% |
| Taxes | 450/3 | €6,158 | €9,106 | +€2,948 | +47.9% |
| Remuneration and social security | 454/9 | €7,682 | €14,953 | +€7,270 | +94.6% |
| Other amounts payable | 47/48 | €109,525 | €129,012 | +€19,487 | +17.8% |
| Accrued charges and deferred income | 492/3 | €520 | - | -€520 | |
| Remuneration, social security and pensions | 62 | €122,260 | €135,971 | +€13,711 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,208 | €29,989 | +€2,780 | +10.2% |
| Other operating charges | 640/8 | €2,091 | €2,041 | -€50 | -2.4% |
| Gross operating margin | 9900 | €151,391 | €146,063 | -€5,328 | -3.5% |
| Operating profit (loss) | 9901 | -€168 | -€21,938 | -€21,770 | -12,945% |
| Financial income | 75/76B | €44 | €0 | -€44 | -99.3% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -99.3% |
| Financial charges | 65/66B | €11,155 | €12,258 | +€1,103 | +9.9% |
| Recurring financial charges | 65 | €11,155 | €12,258 | +€1,103 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,279 | -€34,195 | -€22,916 | -203% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€11,279 | -€34,195 | -€22,916 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,279 | -€34,195 | -€22,916 | -203% |
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 14 October 2026 via checked.be.