KRIMA: 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.
KRIMA
Largest movements
- Receivables within one year +€69,539
up €69,539 (+76.9%), from €90,377 to €159,915
of which Other amounts receivable: +€76,204
- Cash -€57,747
down €57,747 (-75.3%), from €76,715 to €18,968
mainly Receivables within one year (-€69,539) and Other debts (-€53,177)
- Receivables after one year -€13,475
down €13,475 (-100.0%), from €13,475 to €0
- Tangible fixed assets -€7,916
down €7,916 (-8.0%), from €98,576 to €90,659
- Other debts -€53,177
down €53,177 (-23.3%), from €227,923 to €174,746
- Trade debts +€17,805
up €17,805 (+81.1%), from €21,964 to €39,768
- Reserves +€14,226
up €14,226 (+41.2%), from €34,495 to €48,721
- Short-term financial debts +€8,413
new in 2025: €8,413
- Gross operating margin -€91,343
down €91,343 (-75.0%), from €121,790 to €30,447
- Financial charges -€11,094
down €11,094 (-60.2%), from €18,422 to €7,327
- Financial income +€2,569
up €2,569 (+4428.9%), from €58 to €2,627
- Taxes -€2,566
down €2,566 (-70.8%), from €3,626 to €1,060
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 | €306,608 | €295,229 | -€11,380 | -3.7% |
| Fixed assets | 21/28 | €98,976 | €91,059 | -€7,916 | -8.0% |
| Tangible fixed assets | 22/27 | €98,576 | €90,659 | -€7,916 | -8.0% |
| Land and buildings | 22 | €98,576 | €90,659 | -€7,916 | -8.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €207,633 | €204,169 | -€3,463 | -1.7% |
| Amounts receivable after more than one year | 29 | €13,475 | €0 | -€13,475 | -100.0% |
| Other amounts receivable | 291 | €13,475 | €0 | -€13,475 | -100.0% |
| Amounts receivable within one year | 40/41 | €90,377 | €159,915 | +€69,539 | +76.9% |
| Trade receivables | 40 | €32,037 | €25,372 | -€6,665 | -20.8% |
| Other amounts receivable | 41 | €58,339 | €134,543 | +€76,204 | +130.6% |
| Cash at bank and in hand | 54/58 | €76,715 | €18,968 | -€57,747 | -75.3% |
| Deferred charges and accrued income | 490/1 | €27,066 | €25,286 | -€1,780 | -6.6% |
| Total equity and liabilities | 10/49 | €306,608 | €295,229 | -€11,380 | -3.7% |
| Equity | 10/15 | €53,095 | €67,321 | +€14,226 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,495 | €48,721 | +€14,226 | +41.2% |
| Distributable reserves | 133 | €34,495 | €48,721 | +€14,226 | +41.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €253,513 | €227,907 | -€25,606 | -10.1% |
| Amounts payable within one year | 42/48 | €253,513 | €227,907 | -€25,606 | -10.1% |
| Financial debts | 43 | - | €8,413 | +€8,413 | |
| Credit institutions | 430/8 | - | €8,413 | +€8,413 | |
| Trade debts | 44 | €21,964 | €39,768 | +€17,805 | +81.1% |
| Suppliers | 440/4 | €21,964 | €39,768 | +€17,805 | +81.1% |
| Taxes, remuneration and social security | 45 | €3,626 | €4,980 | +€1,354 | +37.3% |
| Taxes | 450/3 | €3,626 | €4,980 | +€1,354 | +37.3% |
| Other amounts payable | 47/48 | €227,923 | €174,746 | -€53,177 | -23.3% |
| Non-recurring operating income | 76A | €71,000 | €0 | -€71,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,917 | €7,916 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,770 | €2,544 | -€226 | -8.2% |
| Gross operating margin | 9900 | €121,790 | €30,447 | -€91,343 | -75.0% |
| Operating profit (loss) | 9901 | €111,103 | €19,987 | -€91,116 | -82.0% |
| Financial income | 75/76B | €58 | €2,627 | +€2,569 | +4428.9% |
| Recurring financial income | 75 | €58 | €2,627 | +€2,569 | +4428.9% |
| Financial charges | 65/66B | €18,422 | €7,327 | -€11,094 | -60.2% |
| Recurring financial charges | 65 | €18,422 | €7,327 | -€11,094 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €92,739 | €15,286 | -€77,453 | -83.5% |
| Income taxes | 67/77 | €3,626 | €1,060 | -€2,566 | -70.8% |
| Profit (loss) for the period | 9904 | €89,113 | €14,226 | -€74,887 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,113 | €14,226 | -€74,887 | -84.0% |
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 10 October 2026 via checked.be.