KriBo - PROJECTS: 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.
KriBo - PROJECTS
Largest movements
- Tangible fixed assets -€31,697
down €31,697 (-8.9%), from €355,184 to €323,487
of which Land and buildings: -€15,922
- Receivables within one year +€8,695
up €8,695 (+30.0%), from €29,023 to €37,717
of which Other amounts receivable: +€9,451
- Current portion of long-term debt -€17,606
down €17,606 (-37.0%), from €47,531 to €29,925
- Accrued charges and deferred income -€9,465
down €9,465 (-100%), from €9,465 to €0
- Reserves +€5,678
up €5,678 (+6.0%), from €94,097 to €99,775
of which Distributable reserves: +€5,678
- Trade debts +€5,548
up €5,548 (+15.9%), from €34,957 to €40,505
- Gross operating margin -€10,302
down €10,302 (-12.4%), from €82,764 to €72,462
- Taxes -€5,203
down €5,203 (-60.6%), from €8,587 to €3,384
- Financial charges +€2,237
up €2,237 (+9.2%), from €24,345 to €26,582
- Depreciation +€1,323
up €1,323 (+3.5%), from €37,983 to €39,307
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €552,523 | €530,736 | -€21,787 | -3.9% |
| Fixed assets | 21/28 | €358,654 | €327,242 | -€31,412 | -8.8% |
| Tangible fixed assets | 22/27 | €355,184 | €323,487 | -€31,697 | -8.9% |
| Land and buildings | 22 | €298,216 | €282,294 | -€15,922 | -5.3% |
| Plant, machinery and equipment | 23 | €19,404 | €13,514 | -€5,890 | -30.4% |
| Furniture and vehicles | 24 | €4,228 | €3,510 | -€718 | -17.0% |
| Leasing and similar rights | 25 | €33,336 | €24,169 | -€9,167 | -27.5% |
| Financial fixed assets | 28 | €3,470 | €3,755 | +€285 | +8.2% |
| Current assets | 29/58 | €193,870 | €203,494 | +€9,625 | +5.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,500 | €3,000 | +€500 | +20.0% |
| Stocks | 30/36 | €2,500 | €3,000 | +€500 | +20.0% |
| Amounts receivable within one year | 40/41 | €29,023 | €37,717 | +€8,695 | +30.0% |
| Trade receivables | 40 | €756 | €0 | -€756 | -100% |
| Other amounts receivable | 41 | €28,267 | €37,717 | +€9,451 | +33.4% |
| Cash at bank and in hand | 54/58 | €6,479 | €6,239 | -€239 | -3.7% |
| Deferred charges and accrued income | 490/1 | €5,868 | €6,538 | +€669 | +11.4% |
| Total equity and liabilities | 10/49 | €552,523 | €530,736 | -€21,787 | -3.9% |
| Equity | 10/15 | €112,951 | €118,629 | +€5,678 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,097 | €99,775 | +€5,678 | +6.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €92,237 | €97,915 | +€5,678 | +6.2% |
| Profit (loss) carried forward | 14 | €254 | €254 | = | 0.0% |
| Amounts payable | 17/49 | €439,572 | €412,107 | -€27,465 | -6.2% |
| Amounts payable after more than one year | 17 | €317,410 | €317,773 | +€363 | +0.1% |
| Financial debts | 170/4 | €317,410 | €317,773 | +€363 | +0.1% |
| Amounts payable within one year | 42/48 | €112,698 | €94,335 | -€18,363 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €47,531 | €29,925 | -€17,606 | -37.0% |
| Financial debts | 43 | €13,459 | €9,923 | -€3,536 | -26.3% |
| Credit institutions | 430/8 | €13,459 | €9,923 | -€3,536 | -26.3% |
| Trade debts | 44 | €34,957 | €40,505 | +€5,548 | +15.9% |
| Suppliers | 440/4 | €34,957 | €40,505 | +€5,548 | +15.9% |
| Advances received on contracts in progress | 46 | €6,833 | €6,081 | -€752 | -11.0% |
| Taxes, remuneration and social security | 45 | €9,917 | €7,900 | -€2,017 | -20.3% |
| Taxes | 450/3 | €9,917 | €7,900 | -€2,017 | -20.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9,465 | €0 | -€9,465 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,983 | €39,307 | +€1,323 | +3.5% |
| Other operating charges | 640/8 | €2,778 | €3,070 | +€292 | +10.5% |
| Gross operating margin | 9900 | €82,764 | €72,462 | -€10,302 | -12.4% |
| Operating profit (loss) | 9901 | €42,003 | €30,086 | -€11,917 | -28.4% |
| Financial income | 75/76B | €5,489 | €5,558 | +€69 | +1.3% |
| Recurring financial income | 75 | €5,489 | €5,558 | +€69 | +1.3% |
| Financial charges | 65/66B | €24,345 | €26,582 | +€2,237 | +9.2% |
| Recurring financial charges | 65 | €24,345 | €26,582 | +€2,237 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €23,147 | €9,062 | -€14,085 | -60.8% |
| Income taxes | 67/77 | €8,587 | €3,384 | -€5,203 | -60.6% |
| Profit (loss) for the period | 9904 | €14,560 | €5,678 | -€8,882 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,560 | €5,678 | -€8,882 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.