KRIJA: 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.
KRIJA
Largest movements
- Cash +€89,344
up €89,344 (+23.7%), from €376,337 to €465,681
mainly Depreciation (+€117,632) and Net result for the year (+€86,097)
- Tangible fixed assets -€88,749
down €88,749 (-13.0%), from €680,418 to €591,669
of which Plant, machinery and equipment: -€63,869
- Receivables within one year +€20,430
up €20,430 (+222.8%), from €9,168 to €29,598
of which Trade receivables: +€14,310
- Reserves +€86,097
up €86,097 (+42.4%), from €202,848 to €288,944
- Debts after one year -€85,497
down €85,497 (-31.0%), from €276,181 to €190,684
of which Other amounts payable: -€50,000
- Other debts +€16,066
up €16,066 (+83.6%), from €19,227 to €35,292
- Staff costs +€11,587
up €11,587 (+11.4%), from €101,298 to €112,885
- Taxes -€7,591
down €7,591 (-18.3%), from €41,440 to €33,850
- Gross operating margin -€6,647
down €6,647 (-1.8%), from €368,279 to €361,631
- Depreciation +€5,688
up €5,688 (+5.1%), from €111,945 to €117,632
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 | €1,094,763 | €1,113,815 | +€19,052 | +1.7% |
| Fixed assets | 21/28 | €683,668 | €593,919 | -€89,749 | -13.1% |
| Intangible fixed assets | 21 | €3,250 | €2,250 | -€1,000 | -30.8% |
| Tangible fixed assets | 22/27 | €680,418 | €591,669 | -€88,749 | -13.0% |
| Land and buildings | 22 | €323,700 | €298,820 | -€24,880 | -7.7% |
| Plant, machinery and equipment | 23 | €356,718 | €292,849 | -€63,869 | -17.9% |
| Current assets | 29/58 | €411,095 | €519,896 | +€108,801 | +26.5% |
| Stocks and contracts in progress | 3 | €18,500 | €19,000 | +€500 | +2.7% |
| Stocks | 30/36 | €18,500 | €19,000 | +€500 | +2.7% |
| Amounts receivable within one year | 40/41 | €9,168 | €29,598 | +€20,430 | +222.8% |
| Trade receivables | 40 | €5,401 | €19,711 | +€14,310 | +264.9% |
| Other amounts receivable | 41 | €3,767 | €9,888 | +€6,120 | +162.4% |
| Cash at bank and in hand | 54/58 | €376,337 | €465,681 | +€89,344 | +23.7% |
| Deferred charges and accrued income | 490/1 | €7,090 | €5,617 | -€1,473 | -20.8% |
| Total equity and liabilities | 10/49 | €1,094,763 | €1,113,815 | +€19,052 | +1.7% |
| Equity | 10/15 | €673,555 | €759,652 | +€86,097 | +12.8% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Reserves | 13 | €202,848 | €288,944 | +€86,097 | +42.4% |
| Distributable reserves | 133 | €202,848 | €288,944 | +€86,097 | +42.4% |
| Profit (loss) carried forward | 14 | €707 | €707 | = | 0.0% |
| Amounts payable | 17/49 | €421,208 | €354,164 | -€67,045 | -15.9% |
| Amounts payable after more than one year | 17 | €276,181 | €190,684 | -€85,497 | -31.0% |
| Financial debts | 170/4 | €146,181 | €110,684 | -€35,497 | -24.3% |
| Other amounts payable | 178/9 | €130,000 | €80,000 | -€50,000 | -38.5% |
| Amounts payable within one year | 42/48 | €145,028 | €163,480 | +€18,452 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €34,952 | €35,497 | +€545 | +1.6% |
| Trade debts | 44 | €63,918 | €72,736 | +€8,818 | +13.8% |
| Suppliers | 440/4 | €63,918 | €72,736 | +€8,818 | +13.8% |
| Advances received on contracts in progress | 46 | - | €1,395 | +€1,395 | |
| Taxes, remuneration and social security | 45 | €26,931 | €18,560 | -€8,371 | -31.1% |
| Taxes | 450/3 | €7,834 | €1,667 | -€6,167 | -78.7% |
| Remuneration and social security | 454/9 | €19,097 | €16,893 | -€2,204 | -11.5% |
| Other amounts payable | 47/48 | €19,227 | €35,292 | +€16,066 | +83.6% |
| Non-recurring operating income | 76A | - | €2,750 | +€2,750 | |
| Remuneration, social security and pensions | 62 | €101,298 | €112,885 | +€11,587 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,945 | €117,632 | +€5,688 | +5.1% |
| Other operating charges | 640/8 | €3,016 | €4,080 | +€1,064 | +35.3% |
| Gross operating margin | 9900 | €368,279 | €361,631 | -€6,647 | -1.8% |
| Operating profit (loss) | 9901 | €152,021 | €127,034 | -€24,986 | -16.4% |
| Financial income | 75/76B | €641 | €678 | +€37 | +5.7% |
| Recurring financial income | 75 | €641 | €678 | +€37 | +5.7% |
| Financial charges | 65/66B | €7,155 | €7,766 | +€611 | +8.5% |
| Recurring financial charges | 65 | €7,155 | €7,766 | +€611 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €145,507 | €119,947 | -€25,560 | -17.6% |
| Income taxes | 67/77 | €41,440 | €33,850 | -€7,591 | -18.3% |
| Profit (loss) for the period | 9904 | €104,066 | €86,097 | -€17,969 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,066 | €86,097 | -€17,969 | -17.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.