KRIFIMMO: 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.
KRIFIMMO
Largest movements
- Cash +€39,342
up €39,342 (+34.9%), from €112,887 to €152,229
mainly Depreciation (+€27,572) and Net result for the year (+€5,503)
- Tangible fixed assets -€27,572
down €27,572 (-8.4%), from €329,240 to €301,669
- Receivables within one year -€5,027
no longer reported in 2026 (was €5,027)
- Profit (loss) carried forward +€5,503
up €5,503 (+2.1%), from €266,370 to €271,873
- Gross operating margin -€2,538
down €2,538 (-5.4%), from €47,318 to €44,779
- Depreciation -€929
down €929 (-3.3%), from €28,500 to €27,572
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,333 | €464,251 | +€5,918 | +1.3% |
| Fixed assets | 21/28 | €329,240 | €301,669 | -€27,572 | -8.4% |
| Tangible fixed assets | 22/27 | €329,240 | €301,669 | -€27,572 | -8.4% |
| Land and buildings | 22 | €329,240 | €301,669 | -€27,572 | -8.4% |
| Current assets | 29/58 | €129,093 | €162,582 | +€33,489 | +25.9% |
| Amounts receivable within one year | 40/41 | €5,027 | - | -€5,027 | |
| Other amounts receivable | 41 | €5,027 | - | -€5,027 | |
| Cash at bank and in hand | 54/58 | €112,887 | €152,229 | +€39,342 | +34.9% |
| Deferred charges and accrued income | 490/1 | €11,178 | €10,353 | -€825 | -7.4% |
| Total equity and liabilities | 10/49 | €458,333 | €464,251 | +€5,918 | +1.3% |
| Equity | 10/15 | €356,970 | €362,473 | +€5,503 | +1.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €68,600 | €68,600 | = | 0.0% |
| Distributable reserves | 133 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,370 | €271,873 | +€5,503 | +2.1% |
| Amounts payable | 17/49 | €101,363 | €101,778 | +€415 | +0.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,323 | €1,778 | +€455 | +34.4% |
| Trade debts | 44 | €1,323 | - | -€1,323 | |
| Suppliers | 440/4 | €1,323 | - | -€1,323 | |
| Taxes, remuneration and social security | 45 | - | €1,778 | +€1,778 | |
| Taxes | 450/3 | - | €1,778 | +€1,778 | |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,500 | €27,572 | -€929 | -3.3% |
| Other operating charges | 640/8 | €10,410 | €10,144 | -€267 | -2.6% |
| Gross operating margin | 9900 | €47,318 | €44,779 | -€2,538 | -5.4% |
| Operating profit (loss) | 9901 | €8,407 | €7,064 | -€1,343 | -16.0% |
| Financial income | 75/76B | €591 | €758 | +€167 | +28.2% |
| Recurring financial income | 75 | €591 | €758 | +€167 | +28.2% |
| Financial charges | 65/66B | €143 | €250 | +€107 | +75.3% |
| Recurring financial charges | 65 | €143 | €250 | +€107 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €8,856 | €7,572 | -€1,284 | -14.5% |
| Income taxes | 67/77 | €2,214 | €2,070 | -€145 | -6.5% |
| Profit (loss) for the period | 9904 | €6,642 | €5,503 | -€1,140 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,642 | €5,503 | -€1,140 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.