KRIKA: 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.
KRIKA
Largest movements
- Receivables within one year -€20,877
down €20,877 (-39.6%), from €52,702 to €31,825
of which Trade receivables: -€21,145
- Deferred charges and accrued income +€12,621
new in 2025: €12,621
- Tangible fixed assets +€11,337
up €11,337 (+3.6%), from €314,767 to €326,104
of which Plant, machinery and equipment: +€19,489
- Reserves +€19,283
up €19,283 (+30.9%), from €62,418 to €81,702
- Debts after one year -€19,198
down €19,198 (-9.4%), from €203,638 to €184,440
of which Financial debts: -€14,198
- Trade debts +€8,956
up €8,956 (+47.1%), from €18,997 to €27,953
- Tax, wage and social debts -€7,748
down €7,748 (-26.7%), from €29,070 to €21,322
- Financial income -€58,377
down €58,377 (-98.8%), from €59,084 to €706
of which Non-recurring financial income: -€58,499
- Depreciation -€20,525
down €20,525 (-67.5%), from €30,390 to €9,865
- Gross operating margin -€13,563
down €13,563 (-19.9%), from €68,129 to €54,566
- Taxes -€12,770
down €12,770 (-50.8%), from €25,141 to €12,371
- Financial charges +€2,398
up €2,398 (+29.1%), from €8,235 to €10,632
of which Financial charges: +€2,745
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 | €442,873 | €445,751 | +€2,878 | +0.6% |
| Fixed assets | 21/28 | €365,767 | €377,104 | +€11,337 | +3.1% |
| Tangible fixed assets | 22/27 | €314,767 | €326,104 | +€11,337 | +3.6% |
| Land and buildings | 22 | €209,185 | €204,183 | -€5,003 | -2.4% |
| Plant, machinery and equipment | 23 | €1,028 | €20,517 | +€19,489 | +1,895% |
| Furniture and vehicles | 24 | €104,553 | €101,404 | -€3,149 | -3.0% |
| Financial fixed assets | 28 | €51,000 | €51,000 | = | 0.0% |
| Current assets | 29/58 | €77,106 | €68,647 | -€8,459 | -11.0% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,702 | €31,825 | -€20,877 | -39.6% |
| Trade receivables | 40 | €49,288 | €28,143 | -€21,145 | -42.9% |
| Other amounts receivable | 41 | €3,414 | €3,682 | +€268 | +7.9% |
| Cash at bank and in hand | 54/58 | €14,404 | €14,201 | -€204 | -1.4% |
| Deferred charges and accrued income | 490/1 | - | €12,621 | +€12,621 | |
| Total equity and liabilities | 10/49 | €442,873 | €445,751 | +€2,878 | +0.6% |
| Equity | 10/15 | €138,551 | €157,834 | +€19,283 | +13.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Contributions outside capital | 11 | €70,000 | €70,000 | = | 0.0% |
| Other | 1109/19 | €70,000 | €70,000 | = | 0.0% |
| Revaluation surpluses | 12 | €6,132 | €6,132 | = | 0.0% |
| Reserves | 13 | €62,418 | €81,702 | +€19,283 | +30.9% |
| Distributable reserves | 133 | €62,418 | €81,702 | +€19,283 | +30.9% |
| Amounts payable | 17/49 | €304,322 | €287,917 | -€16,405 | -5.4% |
| Amounts payable after more than one year | 17 | €203,638 | €184,440 | -€19,198 | -9.4% |
| Financial debts | 170/4 | €178,638 | €164,440 | -€14,198 | -7.9% |
| Other amounts payable | 178/9 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Amounts payable within one year | 42/48 | €99,684 | €102,477 | +€2,793 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €34,469 | €35,235 | +€766 | +2.2% |
| Financial debts | 43 | €8,561 | €7,179 | -€1,382 | -16.1% |
| Credit institutions | 430/8 | €8,561 | €7,179 | -€1,382 | -16.1% |
| Trade debts | 44 | €18,997 | €27,953 | +€8,956 | +47.1% |
| Suppliers | 440/4 | €18,997 | €27,953 | +€8,956 | +47.1% |
| Taxes, remuneration and social security | 45 | €29,070 | €21,322 | -€7,748 | -26.7% |
| Taxes | 450/3 | €29,070 | €21,322 | -€7,748 | -26.7% |
| Other amounts payable | 47/48 | €8,588 | €10,789 | +€2,201 | +25.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €13,196 | +€13,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,390 | €9,865 | -€20,525 | -67.5% |
| Other operating charges | 640/8 | €3,726 | €2,263 | -€1,463 | -39.3% |
| Gross operating margin | 9900 | €68,129 | €54,566 | -€13,563 | -19.9% |
| Operating profit (loss) | 9901 | €34,013 | €42,438 | +€8,425 | +24.8% |
| Financial income | 75/76B | €59,084 | €706 | -€58,377 | -98.8% |
| Recurring financial income | 75 | €585 | €706 | +€121 | +20.8% |
| Non-recurring financial income | 76B | €58,499 | - | -€58,499 | |
| Financial charges | 65/66B | €8,235 | €10,632 | +€2,398 | +29.1% |
| Recurring financial charges | 65 | €7,887 | €10,632 | +€2,745 | +34.8% |
| Non-recurring financial charges | 66B | €347 | - | -€347 | |
| Profit (loss) for the period before taxes | 9903 | €84,862 | €32,512 | -€52,350 | -61.7% |
| Income taxes | 67/77 | €25,141 | €12,371 | -€12,770 | -50.8% |
| Profit (loss) for the period | 9904 | €59,721 | €20,141 | -€39,580 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,721 | €20,141 | -€39,580 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.