KRIBEROKA: 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.
KRIBEROKA
Largest movements
- Current investments +€161,989
up €161,989 (+40.9%), from €396,111 to €558,100
- Cash -€67,265
down €67,265 (-80.2%), from €83,878 to €16,612
mainly Current investments (-€161,989) and Investment in fixed assets (net) (-€30,000)
- Receivables within one year +€14,598
up €14,598 (+12.5%), from €117,068 to €131,666
of which Trade receivables: +€20,243
- Deferred charges and accrued income -€13,893
down €13,893 (-80.0%), from €17,356 to €3,463
- Reserves +€63,450
up €63,450 (+22.4%), from €283,860 to €347,310
of which Non-distributable reserves: +€63,450
- Other debts +€22,435
up €22,435 (+17.3%), from €129,487 to €151,922
- Tax, wage and social debts +€15,887
up €15,887 (+118.3%), from €13,431 to €29,318
- Financial income +€62,105
up €62,105 (+620.8%), from €10,003 to €72,109
of which Non-recurring financial income: +€68,993
- Gross operating margin -€20,159
down €20,159 (-18.9%), from €106,472 to €86,314
- Taxes +€18,296
up €18,296 (+85.5%), from €21,405 to €39,701
- Other operating charges -€2,178
down €2,178 (-25.8%), from €8,442 to €6,264
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 | €699,693 | €802,706 | +€103,012 | +14.7% |
| Fixed assets | 21/28 | €85,281 | €92,865 | +€7,584 | +8.9% |
| Tangible fixed assets | 22/27 | €85,281 | €92,865 | +€7,584 | +8.9% |
| Plant, machinery and equipment | 23 | €1,904 | €1,360 | -€544 | -28.6% |
| Furniture and vehicles | 24 | €73,230 | €82,822 | +€9,592 | +13.1% |
| Other tangible fixed assets | 26 | €10,147 | €8,682 | -€1,465 | -14.4% |
| Current assets | 29/58 | €614,412 | €709,841 | +€95,429 | +15.5% |
| Amounts receivable within one year | 40/41 | €117,068 | €131,666 | +€14,598 | +12.5% |
| Trade receivables | 40 | €23,414 | €43,657 | +€20,243 | +86.5% |
| Other amounts receivable | 41 | €93,655 | €88,009 | -€5,646 | -6.0% |
| Current investments | 50/53 | €396,111 | €558,100 | +€161,989 | +40.9% |
| Cash at bank and in hand | 54/58 | €83,878 | €16,612 | -€67,265 | -80.2% |
| Deferred charges and accrued income | 490/1 | €17,356 | €3,463 | -€13,893 | -80.0% |
| Total equity and liabilities | 10/49 | €699,693 | €802,706 | +€103,012 | +14.7% |
| Equity | 10/15 | €548,569 | €612,071 | +€63,502 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €283,860 | €347,310 | +€63,450 | +22.4% |
| Non-distributable reserves | 130/1 | €282,000 | €345,450 | +€63,450 | +22.5% |
| Other | 1319 | €282,000 | €345,450 | +€63,450 | +22.5% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,509 | €258,561 | +€52 | 0.0% |
| Amounts payable | 17/49 | €151,125 | €190,635 | +€39,510 | +26.1% |
| Amounts payable within one year | 42/48 | €151,125 | €190,635 | +€39,510 | +26.1% |
| Financial debts | 43 | €6,843 | €8,495 | +€1,652 | +24.1% |
| Credit institutions | 430/8 | €6,843 | €8,495 | +€1,652 | +24.1% |
| Trade debts | 44 | €1,364 | €900 | -€464 | -34.0% |
| Suppliers | 440/4 | €1,364 | €900 | -€464 | -34.0% |
| Taxes, remuneration and social security | 45 | €13,431 | €29,318 | +€15,887 | +118.3% |
| Taxes | 450/3 | €13,431 | €29,318 | +€15,887 | +118.3% |
| Other amounts payable | 47/48 | €129,487 | €151,922 | +€22,435 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,158 | €22,416 | +€258 | +1.2% |
| Other operating charges | 640/8 | €8,442 | €6,264 | -€2,178 | -25.8% |
| Gross operating margin | 9900 | €106,472 | €86,314 | -€20,159 | -18.9% |
| Operating profit (loss) | 9901 | €75,872 | €57,633 | -€18,239 | -24.0% |
| Financial income | 75/76B | €10,003 | €72,109 | +€62,105 | +620.8% |
| Recurring financial income | 75 | €10,003 | €3,116 | -€6,888 | -68.9% |
| Non-recurring financial income | 76B | - | €68,993 | +€68,993 | |
| Financial charges | 65/66B | €8,912 | €8,539 | -€374 | -4.2% |
| Recurring financial charges | 65 | €8,912 | €8,539 | -€374 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €76,963 | €121,204 | +€44,240 | +57.5% |
| Income taxes | 67/77 | €21,405 | €39,701 | +€18,296 | +85.5% |
| Profit (loss) for the period | 9904 | €55,559 | €81,502 | +€25,944 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,559 | €81,502 | +€25,944 | +46.7% |
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 9 October 2026 via checked.be.