KRICE: 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.
KRICE
Largest movements
- Tangible fixed assets +€85,874
up €85,874 (+123%), from €69,634 to €155,508
of which Furniture and vehicles: +€56,057
- Receivables within one year +€32,233
up €32,233 (+28.1%), from €114,694 to €146,928
of which Trade receivables: +€28,423
- Receivables after one year -€19,241
down €19,241 (-17.3%), from €110,952 to €91,711
- Trade debts +€46,320
up €46,320 (+591%), from €7,837 to €54,157
- Debts after one year +€42,395
new in 2025: €42,395
- Current portion of long-term debt +€24,542
up €24,542, from €0 to €24,542
- Tax, wage and social debts -€9,513
down €9,513 (-66.8%), from €14,246 to €4,733
- Gross operating margin -€20,189
down €20,189 (-34.0%), from €59,401 to €39,213
- Depreciation +€10,978
up €10,978 (+131%), from €8,395 to €19,373
- Taxes -€8,159
down €8,159 (-59.2%), from €13,793 to €5,634
- Other operating charges +€6,231
up €6,231 (+222%), from €2,802 to €9,034
- Financial income +€1,950
up €1,950 (+27.0%), from €7,224 to €9,175
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 | €440,352 | €545,097 | +€104,744 | +23.8% |
| Fixed assets | 21/28 | €71,220 | €156,608 | +€85,388 | +120% |
| Intangible fixed assets | 21 | €486 | €0 | -€486 | -100% |
| Tangible fixed assets | 22/27 | €69,634 | €155,508 | +€85,874 | +123% |
| Land and buildings | 22 | €61,415 | €90,991 | +€29,576 | +48.2% |
| Plant, machinery and equipment | 23 | €36 | €277 | +€241 | +663% |
| Furniture and vehicles | 24 | €8,183 | €64,240 | +€56,057 | +685% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €369,132 | €388,489 | +€19,356 | +5.2% |
| Amounts receivable after more than one year | 29 | €110,952 | €91,711 | -€19,241 | -17.3% |
| Other amounts receivable | 291 | €110,952 | €91,711 | -€19,241 | -17.3% |
| Amounts receivable within one year | 40/41 | €114,694 | €146,928 | +€32,233 | +28.1% |
| Trade receivables | 40 | €27,640 | €56,063 | +€28,423 | +103% |
| Other amounts receivable | 41 | €87,054 | €90,864 | +€3,810 | +4.4% |
| Current investments | 50/53 | €66,110 | €66,110 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,019 | €77,222 | +€4,203 | +5.8% |
| Deferred charges and accrued income | 490/1 | €4,356 | €6,518 | +€2,161 | +49.6% |
| Total equity and liabilities | 10/49 | €440,352 | €545,097 | +€104,744 | +23.8% |
| Equity | 10/15 | €416,466 | €417,315 | +€849 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,412 | €332,261 | +€849 | +0.3% |
| Non-distributable reserves | 130/1 | €66,110 | €66,110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €66,110 | €66,110 | = | 0.0% |
| Distributable reserves | 133 | €265,302 | €266,151 | +€849 | +0.3% |
| Profit (loss) carried forward | 14 | €66,454 | €66,454 | = | 0.0% |
| Amounts payable | 17/49 | €23,886 | €127,781 | +€103,895 | +435% |
| Amounts payable after more than one year | 17 | - | €42,395 | +€42,395 | |
| Financial debts | 170/4 | - | €42,395 | +€42,395 | |
| Amounts payable within one year | 42/48 | €22,915 | €84,264 | +€61,349 | +268% |
| Current portion of amounts payable after more than one year | 42 | €0 | €24,542 | +€24,542 | |
| Trade debts | 44 | €7,837 | €54,157 | +€46,320 | +591% |
| Suppliers | 440/4 | €7,837 | €54,157 | +€46,320 | +591% |
| Taxes, remuneration and social security | 45 | €14,246 | €4,733 | -€9,513 | -66.8% |
| Taxes | 450/3 | €14,246 | €4,733 | -€9,513 | -66.8% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €971 | €1,122 | +€151 | +15.6% |
| Non-recurring operating income | 76A | - | €13,257 | +€13,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,395 | €19,373 | +€10,978 | +131% |
| Other operating charges | 640/8 | €2,802 | €9,034 | +€6,231 | +222% |
| Gross operating margin | 9900 | €59,401 | €39,213 | -€20,189 | -34.0% |
| Operating profit (loss) | 9901 | €48,204 | €10,806 | -€37,398 | -77.6% |
| Financial income | 75/76B | €7,224 | €9,175 | +€1,950 | +27.0% |
| Recurring financial income | 75 | €7,224 | €9,175 | +€1,950 | +27.0% |
| Financial charges | 65/66B | €1,144 | €2,064 | +€921 | +80.5% |
| Recurring financial charges | 65 | €1,144 | €2,064 | +€921 | +80.5% |
| Profit (loss) for the period before taxes | 9903 | €54,285 | €17,916 | -€36,369 | -67.0% |
| Income taxes | 67/77 | €13,793 | €5,634 | -€8,159 | -59.2% |
| Profit (loss) for the period | 9904 | €40,492 | €12,283 | -€28,210 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,492 | €12,283 | -€28,210 | -69.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.