KRIFIMMO: 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.
KRIFIMMO
Largest movements
- Current investments -€37,778
down €37,778 (-16.4%), from €230,677 to €192,899
- Cash -€18,718
down €18,718 (-56.0%), from €33,402 to €14,684
mainly Other debts (-€70,669) and Investment in fixed assets (net) (-€32,525)
- Other debts -€70,669
down €70,669 (-100.0%), from €70,669 to €0
- Reserves +€27,631
up €27,631 (+7.4%), from €374,291 to €401,922
of which Distributable reserves: +€35,797
- Gross operating margin +€3,297
up €3,297 (+4.4%), from €74,857 to €78,155
- Depreciation +€3,184
up €3,184 (+13.0%), from €24,424 to €27,608
- Other operating charges +€1,715
up €1,715 (+12.1%), from €14,210 to €15,924
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 | €1,062,638 | €1,011,695 | -€50,943 | -4.8% |
| Fixed assets | 21/28 | €748,897 | €753,815 | +€4,918 | +0.7% |
| Tangible fixed assets | 22/27 | €748,897 | €753,815 | +€4,918 | +0.7% |
| Land and buildings | 22 | €716,071 | €726,007 | +€9,936 | +1.4% |
| Plant, machinery and equipment | 23 | €8,695 | €9,022 | +€328 | +3.8% |
| Furniture and vehicles | 24 | €24,131 | €18,785 | -€5,346 | -22.2% |
| Current assets | 29/58 | €313,741 | €257,880 | -€55,861 | -17.8% |
| Amounts receivable within one year | 40/41 | €389 | €2,157 | +€1,769 | +454.9% |
| Trade receivables | 40 | - | €338 | +€338 | |
| Other amounts receivable | 41 | €389 | €1,819 | +€1,430 | +367.8% |
| Current investments | 50/53 | €230,677 | €192,899 | -€37,778 | -16.4% |
| Cash at bank and in hand | 54/58 | €33,402 | €14,684 | -€18,718 | -56.0% |
| Deferred charges and accrued income | 490/1 | €49,273 | €48,140 | -€1,133 | -2.3% |
| Total equity and liabilities | 10/49 | €1,062,638 | €1,011,695 | -€50,943 | -4.8% |
| Equity | 10/15 | €920,964 | €948,595 | +€27,631 | +3.0% |
| Contributions | 10/11 | €397,000 | €397,000 | = | 0.0% |
| Capital | 10 | €397,000 | €397,000 | = | 0.0% |
| Issued capital | 100 | €397,000 | €397,000 | = | 0.0% |
| Reserves | 13 | €374,291 | €401,922 | +€27,631 | +7.4% |
| Non-distributable reserves | 130/1 | €39,700 | €39,700 | = | 0.0% |
| Legal reserve | 130 | €39,700 | €39,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €193,435 | €185,269 | -€8,166 | -4.2% |
| Distributable reserves | 133 | €141,156 | €176,953 | +€35,797 | +25.4% |
| Profit (loss) carried forward | 14 | €149,673 | €149,673 | = | 0.0% |
| Provisions and deferred taxes | 16 | €60,196 | €57,474 | -€2,722 | -4.5% |
| Deferred taxes | 168 | €60,196 | €57,474 | -€2,722 | -4.5% |
| Amounts payable | 17/49 | €81,478 | €5,626 | -€75,852 | -93.1% |
| Amounts payable within one year | 42/48 | €79,438 | €3,586 | -€75,852 | -95.5% |
| Trade debts | 44 | €1,365 | €0 | -€1,365 | -100.0% |
| Suppliers | 440/4 | €1,365 | €0 | -€1,365 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,404 | €3,586 | -€3,818 | -51.6% |
| Taxes | 450/3 | €7,404 | €3,586 | -€3,818 | -51.6% |
| Other amounts payable | 47/48 | €70,669 | €0 | -€70,669 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,040 | €2,040 | = | 0.0% |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,424 | €27,608 | +€3,184 | +13.0% |
| Other operating charges | 640/8 | €14,210 | €15,924 | +€1,715 | +12.1% |
| Gross operating margin | 9900 | €74,857 | €78,155 | +€3,297 | +4.4% |
| Operating profit (loss) | 9901 | €36,224 | €34,623 | -€1,601 | -4.4% |
| Financial income | 75/76B | €7,780 | €8,275 | +€495 | +6.4% |
| Recurring financial income | 75 | €7,780 | €8,275 | +€495 | +6.4% |
| Financial charges | 65/66B | €251 | €281 | +€30 | +12.1% |
| Recurring financial charges | 65 | €251 | €281 | +€30 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €43,754 | €42,617 | -€1,137 | -2.6% |
| Transfer from deferred taxes | 780 | €2,785 | €2,722 | -€63 | -2.3% |
| Income taxes | 67/77 | €17,798 | €17,709 | -€89 | -0.5% |
| Profit (loss) for the period | 9904 | €28,741 | €27,631 | -€1,111 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €8,356 | €8,166 | -€190 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,098 | €35,797 | -€1,301 | -3.5% |
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 1 October 2026 via checked.be.