KRIMACON: 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.
KRIMACON
Largest movements
- Cash +€35,714
up €35,714 (+63.4%), from €56,348 to €92,061
mainly Net result for the year (+€48,531) and Depreciation (+€13,876)
- Tangible fixed assets -€25,425
down €25,425 (-7.3%), from €347,636 to €322,211
of which Furniture and vehicles: -€13,456
- Receivables within one year +€9,958
up €9,958 (+20.9%), from €47,543 to €57,501
of which Other amounts receivable: +€14,677
- Current investments +€7,408
new in 2025: €7,408
- Reserves +€48,531
up €48,531 (+26.5%), from €182,951 to €231,482
of which Distributable reserves: +€48,531
- Debts after one year -€15,285
down €15,285 (-7.3%), from €209,511 to €194,226
- Trade debts -€5,498
down €5,498 (-57.6%), from €9,547 to €4,049
- Gross operating margin +€7,548
up €7,548 (+8.5%), from €88,870 to €96,418
- Financial charges -€3,603
down €3,603 (-36.1%), from €9,983 to €6,381
- Taxes +€1,718
up €1,718 (+9.3%), from €18,525 to €20,243
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 | €453,983 | €482,707 | +€28,724 | +6.3% |
| Fixed assets | 21/28 | €347,636 | €322,211 | -€25,425 | -7.3% |
| Tangible fixed assets | 22/27 | €347,636 | €322,211 | -€25,425 | -7.3% |
| Land and buildings | 22 | €318,007 | €307,679 | -€10,328 | -3.2% |
| Plant, machinery and equipment | 23 | €906 | €573 | -€333 | -36.8% |
| Furniture and vehicles | 24 | €18,426 | €4,969 | -€13,456 | -73.0% |
| Other tangible fixed assets | 26 | €10,298 | €8,991 | -€1,307 | -12.7% |
| Current assets | 29/58 | €106,347 | €160,496 | +€54,149 | +50.9% |
| Amounts receivable within one year | 40/41 | €47,543 | €57,501 | +€9,958 | +20.9% |
| Trade receivables | 40 | €47,543 | €42,825 | -€4,719 | -9.9% |
| Other amounts receivable | 41 | €0 | €14,677 | +€14,677 | |
| Current investments | 50/53 | - | €7,408 | +€7,408 | |
| Cash at bank and in hand | 54/58 | €56,348 | €92,061 | +€35,714 | +63.4% |
| Deferred charges and accrued income | 490/1 | €2,456 | €3,525 | +€1,069 | +43.5% |
| Total equity and liabilities | 10/49 | €453,983 | €482,707 | +€28,724 | +6.3% |
| Equity | 10/15 | €189,151 | €237,682 | +€48,531 | +25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €182,951 | €231,482 | +€48,531 | +26.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €182,951 | €231,482 | +€48,531 | +26.5% |
| Amounts payable | 17/49 | €264,833 | €245,025 | -€19,808 | -7.5% |
| Amounts payable after more than one year | 17 | €209,511 | €194,226 | -€15,285 | -7.3% |
| Financial debts | 170/4 | €209,511 | €194,226 | -€15,285 | -7.3% |
| Amounts payable within one year | 42/48 | €55,321 | €50,396 | -€4,926 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €14,908 | €15,285 | +€377 | +2.5% |
| Financial debts | 43 | €10,055 | €10,048 | -€7 | -0.1% |
| Credit institutions | 430/8 | €10,055 | €10,048 | -€7 | -0.1% |
| Trade debts | 44 | €9,547 | €4,049 | -€5,498 | -57.6% |
| Suppliers | 440/4 | €9,547 | €4,049 | -€5,498 | -57.6% |
| Taxes, remuneration and social security | 45 | €16,336 | €19,523 | +€3,187 | +19.5% |
| Taxes | 450/3 | €16,336 | €17,084 | +€748 | +4.6% |
| Remuneration and social security | 454/9 | €0 | €2,439 | +€2,439 | |
| Other amounts payable | 47/48 | €4,475 | €1,491 | -€2,985 | -66.7% |
| Accrued charges and deferred income | 492/3 | - | €403 | +€403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,555 | €13,876 | -€679 | -4.7% |
| Other operating charges | 640/8 | €2,707 | €1,841 | -€865 | -32.0% |
| Non-recurring operating charges | 66A | - | €5,764 | +€5,764 | |
| Gross operating margin | 9900 | €88,870 | €96,418 | +€7,548 | +8.5% |
| Operating profit (loss) | 9901 | €71,608 | €74,936 | +€3,328 | +4.6% |
| Financial income | 75/76B | €87 | €218 | +€131 | +150% |
| Recurring financial income | 75 | €87 | €218 | +€131 | +150% |
| Financial charges | 65/66B | €9,983 | €6,381 | -€3,603 | -36.1% |
| Recurring financial charges | 65 | €9,983 | €6,381 | -€3,603 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €61,712 | €68,774 | +€7,062 | +11.4% |
| Income taxes | 67/77 | €18,525 | €20,243 | +€1,718 | +9.3% |
| Profit (loss) for the period | 9904 | €43,187 | €48,531 | +€5,344 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,187 | €48,531 | +€5,344 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.