KRIKATO: 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.
KRIKATO
Largest movements
- Tangible fixed assets -€466,781
down €466,781 (-29.4%), from €1.6m to €1.1m
of which Plant, machinery and equipment: -€280,356
- Cash +€360,853
up €360,853 (+127%), from €284,398 to €645,250
mainly Net result for the year (+€968,230) and Depreciation (+€466,781)
- Current investments -€300,002
down €300,002 (-6.4%), from €4.7m to €4.4m
- Receivables within one year -€139,269
down €139,269 (-58.3%), from €238,864 to €99,595
of which Other amounts receivable: -€108,781
- Debts after one year -€232,000
down €232,000 (-34.7%), from €669,000 to €437,000
- Current portion of long-term debt -€143,625
down €143,625 (-38.2%), from €375,625 to €232,000
- Reserves -€129,878
down €129,878 (-2.4%), from €5.5m to €5.4m
- Gross operating margin -€760,047
down €760,047 (-25.8%), from €2.9m to €2.2m
- Taxes -€249,072
down €249,072 (-36.3%), from €687,042 to €437,970
- Staff costs +€43,159
up €43,159 (+13.5%), from €319,506 to €362,665
- Depreciation -€43,060
down €43,060 (-8.4%), from €509,840 to €466,781
- Financial income -€36,466
down €36,466 (-25.4%), from €143,674 to €107,208
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 | €6,849,770 | €6,357,148 | -€492,622 | -7.2% |
| Fixed assets | 21/28 | €1,591,164 | €1,124,384 | -€466,781 | -29.3% |
| Tangible fixed assets | 22/27 | €1,589,740 | €1,122,959 | -€466,781 | -29.4% |
| Land and buildings | 22 | €920,641 | €800,801 | -€119,840 | -13.0% |
| Plant, machinery and equipment | 23 | €575,569 | €295,213 | -€280,356 | -48.7% |
| Furniture and vehicles | 24 | €93,529 | €26,945 | -€66,584 | -71.2% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €5,258,606 | €5,232,765 | -€25,841 | -0.5% |
| Amounts receivable after more than one year | 29 | €16,872 | €45,144 | +€28,272 | +168% |
| Other amounts receivable | 291 | €16,872 | €45,144 | +€28,272 | +168% |
| Stocks and contracts in progress | 3 | €43,845 | €66,173 | +€22,328 | +50.9% |
| Stocks | 30/36 | €43,845 | €66,173 | +€22,328 | +50.9% |
| Amounts receivable within one year | 40/41 | €238,864 | €99,595 | -€139,269 | -58.3% |
| Trade receivables | 40 | €79,661 | €49,173 | -€30,487 | -38.3% |
| Other amounts receivable | 41 | €159,203 | €50,422 | -€108,781 | -68.3% |
| Current investments | 50/53 | €4,660,413 | €4,360,412 | -€300,002 | -6.4% |
| Cash at bank and in hand | 54/58 | €284,398 | €645,250 | +€360,853 | +127% |
| Deferred charges and accrued income | 490/1 | €14,214 | €16,191 | +€1,977 | +13.9% |
| Total equity and liabilities | 10/49 | €6,849,770 | €6,357,148 | -€492,622 | -7.2% |
| Equity | 10/15 | €5,551,151 | €5,416,292 | -€134,860 | -2.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,511,208 | €5,381,329 | -€129,878 | -2.4% |
| Distributable reserves | 133 | €5,511,208 | €5,381,329 | -€129,878 | -2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €14,944 | €9,962 | -€4,981 | -33.3% |
| Provisions and deferred taxes | 16 | €786 | €524 | -€262 | -33.3% |
| Deferred taxes | 168 | €786 | €524 | -€262 | -33.3% |
| Amounts payable | 17/49 | €1,297,832 | €940,332 | -€357,500 | -27.5% |
| Amounts payable after more than one year | 17 | €669,000 | €437,000 | -€232,000 | -34.7% |
| Financial debts | 170/4 | €669,000 | €437,000 | -€232,000 | -34.7% |
| Amounts payable within one year | 42/48 | €628,832 | €501,920 | -€126,912 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €375,625 | €232,000 | -€143,625 | -38.2% |
| Trade debts | 44 | €226,338 | €214,782 | -€11,556 | -5.1% |
| Suppliers | 440/4 | €226,338 | €214,782 | -€11,556 | -5.1% |
| Advances received on contracts in progress | 46 | €0 | €11,980 | +€11,980 | |
| Taxes, remuneration and social security | 45 | €20,303 | €34,585 | +€14,282 | +70.3% |
| Taxes | 450/3 | €3,304 | €0 | -€3,304 | -100% |
| Remuneration and social security | 454/9 | €16,999 | €34,585 | +€17,586 | +103% |
| Other amounts payable | 47/48 | €6,567 | €8,574 | +€2,007 | +30.6% |
| Accrued charges and deferred income | 492/3 | - | €1,412 | +€1,412 | |
| Non-recurring operating income | 76A | €14,100 | €0 | -€14,100 | -100% |
| Remuneration, social security and pensions | 62 | €319,506 | €362,665 | +€43,159 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509,840 | €466,781 | -€43,060 | -8.4% |
| Other operating charges | 640/8 | €21,613 | €25,203 | +€3,591 | +16.6% |
| Gross operating margin | 9900 | €2,943,273 | €2,183,225 | -€760,047 | -25.8% |
| Operating profit (loss) | 9901 | €2,092,313 | €1,328,577 | -€763,737 | -36.5% |
| Financial income | 75/76B | €143,674 | €107,208 | -€36,466 | -25.4% |
| Recurring financial income | 75 | €143,674 | €107,208 | -€36,466 | -25.4% |
| Financial charges | 65/66B | €18,108 | €29,847 | +€11,739 | +64.8% |
| Recurring financial charges | 65 | €18,108 | €29,847 | +€11,739 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €2,217,879 | €1,405,938 | -€811,941 | -36.6% |
| Transfer from deferred taxes | 780 | €262 | €262 | = | 0.0% |
| Income taxes | 67/77 | €687,042 | €437,970 | -€249,072 | -36.3% |
| Profit (loss) for the period | 9904 | €1,531,099 | €968,230 | -€562,869 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,531,099 | €968,230 | -€562,869 | -36.8% |
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 18 October 2026 via checked.be.