KRIER CLAUDE: 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.
KRIER CLAUDE
Largest movements
- Receivables within one year +€41,372
up €41,372 (+71.4%), from €57,917 to €99,289
- Tangible fixed assets -€28,082
down €28,082 (-7.5%), from €373,405 to €345,323
- Cash -€16,329
down €16,329 (-86.9%), from €18,799 to €2,470
mainly Receivables within one year (-€41,372) and Debts after one year (-€22,738)
- Deferred charges and accrued income +€9,522
up €9,522 (+2,481%), from €384 to €9,905
- Profit (loss) carried forward +€59,012
up €59,012 (+37.4%), from €157,588 to €216,600
- Debts after one year -€22,738
down €22,738 (-42.5%), from €53,540 to €30,803
- Trade debts -€15,784
down €15,784 (-35.7%), from €44,156 to €28,372
- Current portion of long-term debt -€10,199
down €10,199 (-31.0%), from €32,937 to €22,738
- Staff costs +€26,794
up €26,794 (+16.1%), from €166,905 to €193,699
- Gross operating margin +€9,808
up €9,808 (+3.2%), from €308,710 to €318,518
- Taxes -€6,126
down €6,126 (-25.0%), from €24,538 to €18,413
- Depreciation -€4,062
down €4,062 (-8.4%), from €48,395 to €44,333
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 | €460,071 | €466,341 | +€6,270 | +1.4% |
| Fixed assets | 21/28 | €373,405 | €345,323 | -€28,082 | -7.5% |
| Tangible fixed assets | 22/27 | €373,405 | €345,323 | -€28,082 | -7.5% |
| Land and buildings | 22 | €244,166 | €234,116 | -€10,050 | -4.1% |
| Plant, machinery and equipment | 23 | €9,304 | €7,241 | -€2,063 | -22.2% |
| Furniture and vehicles | 24 | €3,000 | €1,005 | -€1,995 | -66.5% |
| Other tangible fixed assets | 26 | €116,934 | €102,961 | -€13,973 | -11.9% |
| Current assets | 29/58 | €86,666 | €121,018 | +€34,351 | +39.6% |
| Stocks and contracts in progress | 3 | €9,566 | €9,353 | -€213 | -2.2% |
| Stocks | 30/36 | €9,566 | €9,353 | -€213 | -2.2% |
| Amounts receivable within one year | 40/41 | €57,917 | €99,289 | +€41,372 | +71.4% |
| Other amounts receivable | 41 | €57,917 | €99,289 | +€41,372 | +71.4% |
| Cash at bank and in hand | 54/58 | €18,799 | €2,470 | -€16,329 | -86.9% |
| Deferred charges and accrued income | 490/1 | €384 | €9,905 | +€9,522 | +2,481% |
| Total equity and liabilities | 10/49 | €460,071 | €466,341 | +€6,270 | +1.4% |
| Equity | 10/15 | €260,169 | €319,181 | +€59,012 | +22.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €77,581 | €77,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,081 | €75,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,588 | €216,600 | +€59,012 | +37.4% |
| Amounts payable | 17/49 | €199,902 | €147,160 | -€52,742 | -26.4% |
| Amounts payable after more than one year | 17 | €53,540 | €30,803 | -€22,738 | -42.5% |
| Financial debts | 170/4 | €53,540 | €30,803 | -€22,738 | -42.5% |
| Amounts payable within one year | 42/48 | €146,362 | €116,357 | -€30,005 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €32,937 | €22,738 | -€10,199 | -31.0% |
| Trade debts | 44 | €44,156 | €28,372 | -€15,784 | -35.7% |
| Suppliers | 440/4 | €44,156 | €28,372 | -€15,784 | -35.7% |
| Taxes, remuneration and social security | 45 | €69,269 | €65,248 | -€4,022 | -5.8% |
| Taxes | 450/3 | €42,995 | €41,476 | -€1,518 | -3.5% |
| Remuneration and social security | 454/9 | €26,275 | €23,771 | -€2,503 | -9.5% |
| Remuneration, social security and pensions | 62 | €166,905 | €193,699 | +€26,794 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,395 | €44,333 | -€4,062 | -8.4% |
| Other operating charges | 640/8 | €2,499 | €3,540 | +€1,041 | +41.6% |
| Non-recurring operating charges | 66A | - | €840 | +€840 | |
| Gross operating margin | 9900 | €308,710 | €318,518 | +€9,808 | +3.2% |
| Operating profit (loss) | 9901 | €90,911 | €76,106 | -€14,805 | -16.3% |
| Financial income | 75/76B | €5,737 | €4,750 | -€987 | -17.2% |
| Recurring financial income | 75 | €5,737 | €4,750 | -€987 | -17.2% |
| Financial charges | 65/66B | €5,008 | €3,432 | -€1,577 | -31.5% |
| Recurring financial charges | 65 | €5,008 | €3,432 | -€1,577 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €91,640 | €77,425 | -€14,215 | -15.5% |
| Income taxes | 67/77 | €24,538 | €18,413 | -€6,126 | -25.0% |
| Profit (loss) for the period | 9904 | €67,102 | €59,012 | -€8,090 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,102 | €59,012 | -€8,090 | -12.1% |
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 14 October 2026 via checked.be.