KRIFAAN: 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.
KRIFAAN
Largest movements
- Receivables within one year +€10,342
up €10,342 (+1.5%), from €693,158 to €703,500
of which Other amounts receivable: +€10,342
- Profit (loss) carried forward -€43,633
down €43,633 (-18.4%), from -€236,987 to -€280,619
- Tax, wage and social debts +€36,816
up €36,816 (+55.9%), from €65,883 to €102,699
- Other debts +€33,248
up €33,248 (+20.2%), from €164,255 to €197,503
- Trade debts -€16,378
down €16,378 (-75.4%), from €21,719 to €5,341
- Taxes +€34,582
up €34,582, from €0 to €34,582
- Gross operating margin -€17,055
down €17,055, from €5,376 to -€11,680
- Other operating charges +€2,044
up €2,044 (+47.6%), from €4,299 to €6,344
- Financial charges +€1,593
up €1,593 (+73.3%), from €2,172 to €3,765
of which Financial charges: +€1,593
- Financial income +€235
up €235 (+1.9%), from €12,685 to €12,920
of which Financial income: +€235
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 | €710,610 | €720,791 | +€10,181 | +1.4% |
| Fixed assets | 21/28 | €17,450 | €17,267 | -€183 | -1.0% |
| Tangible fixed assets | 22/27 | €450 | €267 | -€183 | -40.6% |
| Furniture and vehicles | 24 | €450 | €267 | -€183 | -40.6% |
| Financial fixed assets | 28 | €17,000 | €17,000 | = | 0.0% |
| Current assets | 29/58 | €693,160 | €703,523 | +€10,363 | +1.5% |
| Amounts receivable within one year | 40/41 | €693,158 | €703,500 | +€10,342 | +1.5% |
| Trade receivables | 40 | €23,308 | €23,308 | = | 0.0% |
| Other amounts receivable | 41 | €669,850 | €680,192 | +€10,342 | +1.5% |
| Cash at bank and in hand | 54/58 | €3 | €23 | +€21 | +759.2% |
| Total equity and liabilities | 10/49 | €710,610 | €720,791 | +€10,181 | +1.4% |
| Equity | 10/15 | €458,638 | €415,005 | -€43,633 | -9.5% |
| Contributions | 10/11 | €662,000 | €662,000 | = | 0.0% |
| Capital | 10 | €662,000 | €662,000 | = | 0.0% |
| Issued capital | 100 | €662,000 | €662,000 | = | 0.0% |
| Reserves | 13 | €33,624 | €33,624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,624 | €33,624 | = | 0.0% |
| Legal reserve | 130 | €33,624 | €33,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€236,987 | -€280,619 | -€43,633 | -18.4% |
| Amounts payable | 17/49 | €251,972 | €305,786 | +€53,813 | +21.4% |
| Amounts payable within one year | 42/48 | €251,857 | €305,543 | +€53,685 | +21.3% |
| Trade debts | 44 | €21,719 | €5,341 | -€16,378 | -75.4% |
| Suppliers | 440/4 | €21,719 | €5,341 | -€16,378 | -75.4% |
| Taxes, remuneration and social security | 45 | €65,883 | €102,699 | +€36,816 | +55.9% |
| Taxes | 450/3 | €65,883 | €102,699 | +€36,816 | +55.9% |
| Other amounts payable | 47/48 | €164,255 | €197,503 | +€33,248 | +20.2% |
| Accrued charges and deferred income | 492/3 | €115 | €243 | +€128 | +111.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €183 | = | 0.0% |
| Other operating charges | 640/8 | €4,299 | €6,344 | +€2,044 | +47.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,376 | -€11,680 | -€17,055 | |
| Operating profit (loss) | 9901 | €894 | -€18,206 | -€19,100 | |
| Financial income | 75/76B | €12,685 | €12,920 | +€235 | +1.9% |
| Recurring financial income | 75 | €12,685 | €12,920 | +€235 | +1.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,172 | €3,765 | +€1,593 | +73.3% |
| Recurring financial charges | 65 | €2,172 | €3,765 | +€1,593 | +73.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €11,407 | -€9,051 | -€20,458 | |
| Income taxes | 67/77 | €0 | €34,582 | +€34,582 | |
| Profit (loss) for the period | 9904 | €11,407 | -€43,633 | -€55,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,407 | -€43,633 | -€55,040 |
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 29 September 2026 via checked.be.