Kriberon: 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.
Kriberon
Largest movements
- Tangible fixed assets -€48,467
down €48,467 (-45.7%), from €106,103 to €57,636
- Cash +€24,825
up €24,825 (+13.3%), from €186,401 to €211,226
mainly Depreciation (+€67,227) and Receivables within one year (+€16,866)
- Receivables within one year -€16,866
down €16,866 (-72.1%), from €23,390 to €6,524
of which Trade receivables: -€15,998
- Reserves -€30,201
down €30,201 (-2.2%), from €1.4m to €1.4m
- Debts after one year -€20,990
down €20,990 (-51.8%), from €40,503 to €19,513
- Depreciation +€19,001
up €19,001 (+39.4%), from €48,227 to €67,227
- Gross operating margin -€10,827
down €10,827 (-25.4%), from €42,553 to €31,727
- Financial income -€8,475
down €8,475 (-52.5%), from €16,150 to €7,674
- Financial charges -€803
down €803 (-47.5%), from €1,690 to €887
- Taxes -€670
down €670 (-78.6%), from €852 to €182
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,467,088 | €1,430,109 | -€36,980 | -2.5% |
| Fixed assets | 21/28 | €659,546 | €611,078 | -€48,467 | -7.3% |
| Tangible fixed assets | 22/27 | €106,103 | €57,636 | -€48,467 | -45.7% |
| Land and buildings | 22 | €106,103 | €57,636 | -€48,467 | -45.7% |
| Financial fixed assets | 28 | €553,443 | €553,443 | = | 0.0% |
| Current assets | 29/58 | €807,543 | €819,030 | +€11,488 | +1.4% |
| Amounts receivable within one year | 40/41 | €23,390 | €6,524 | -€16,866 | -72.1% |
| Trade receivables | 40 | €20,751 | €4,753 | -€15,998 | -77.1% |
| Other amounts receivable | 41 | €2,639 | €1,771 | -€868 | -32.9% |
| Current investments | 50/53 | €594,171 | €598,889 | +€4,718 | +0.8% |
| Cash at bank and in hand | 54/58 | €186,401 | €211,226 | +€24,825 | +13.3% |
| Deferred charges and accrued income | 490/1 | €3,581 | €2,391 | -€1,189 | -33.2% |
| Total equity and liabilities | 10/49 | €1,467,088 | €1,430,109 | -€36,980 | -2.5% |
| Equity | 10/15 | €1,395,454 | €1,364,583 | -€30,871 | -2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,382,384 | €1,352,183 | -€30,201 | -2.2% |
| Distributable reserves | 133 | €1,382,384 | €1,352,183 | -€30,201 | -2.2% |
| Profit (loss) carried forward | 14 | €670 | €0 | -€670 | -100% |
| Amounts payable | 17/49 | €71,634 | €65,525 | -€6,109 | -8.5% |
| Amounts payable after more than one year | 17 | €40,503 | €19,513 | -€20,990 | -51.8% |
| Financial debts | 170/4 | €40,503 | €19,513 | -€20,990 | -51.8% |
| Amounts payable within one year | 42/48 | €26,853 | €41,513 | +€14,659 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €20,685 | €20,990 | +€305 | +1.5% |
| Trade debts | 44 | €681 | €623 | -€57 | -8.4% |
| Suppliers | 440/4 | €681 | €623 | -€57 | -8.4% |
| Taxes, remuneration and social security | 45 | €3,912 | €17,413 | +€13,500 | +345% |
| Taxes | 450/3 | €3,912 | €17,413 | +€13,500 | +345% |
| Other amounts payable | 47/48 | €1,575 | €2,486 | +€911 | +57.9% |
| Accrued charges and deferred income | 492/3 | €4,278 | €4,500 | +€222 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,227 | €67,227 | +€19,001 | +39.4% |
| Other operating charges | 640/8 | €1,229 | €1,143 | -€87 | -7.0% |
| Gross operating margin | 9900 | €42,553 | €31,727 | -€10,827 | -25.4% |
| Operating profit (loss) | 9901 | -€6,903 | -€36,643 | -€29,741 | -431% |
| Financial income | 75/76B | €16,150 | €7,674 | -€8,475 | -52.5% |
| Recurring financial income | 75 | €16,150 | €7,674 | -€8,475 | -52.5% |
| Financial charges | 65/66B | €1,690 | €887 | -€803 | -47.5% |
| Recurring financial charges | 65 | €1,690 | €887 | -€803 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €7,558 | -€29,856 | -€37,413 | |
| Income taxes | 67/77 | €852 | €182 | -€670 | -78.6% |
| Profit (loss) for the period | 9904 | €6,706 | -€30,038 | -€36,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,706 | -€30,038 | -€36,744 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.