KRIMAN: 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.
KRIMAN
Largest movements
- Cash -€525,532
down €525,532 (-82.7%), from €635,421 to €109,889
mainly Current investments (-€500,000) and Contributions, distributions and other (-€166,833)
- Current investments +€500,000
up €500,000, from €0 to €500,000
- Receivables after one year -€58,699
down €58,699 (-100%), from €58,699 to €0
- Tangible fixed assets +€23,432
up €23,432 (+5.2%), from €452,527 to €475,959
of which Land and buildings: +€27,314
- Reserves -€160,000
down €160,000 (-16.3%), from €983,866 to €823,866
of which Distributable reserves: -€160,000
- Other debts +€98,133
up €98,133 (+66.6%), from €147,445 to €245,577
- Gross operating margin -€258,484
down €258,484 (-86.4%), from €299,121 to €40,637
- Taxes -€84,972
down €84,972 (-93.7%), from €90,730 to €5,758
- Financial income -€18,786
down €18,786 (-83.9%), from €22,392 to €3,606
of which Financial income: -€11,400
- Depreciation +€7,200
up €7,200 (+35.7%), from €20,148 to €27,349
- Staff costs -€5,112
down €5,112 (-100%), from €5,112 to €0
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 | €1,187,614 | €1,119,353 | -€68,261 | -5.7% |
| Fixed assets | 21/28 | €469,297 | €492,729 | +€23,432 | +5.0% |
| Tangible fixed assets | 22/27 | €452,527 | €475,959 | +€23,432 | +5.2% |
| Land and buildings | 22 | €377,638 | €404,952 | +€27,314 | +7.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,879 | €6,023 | +€1,144 | +23.4% |
| Other tangible fixed assets | 26 | €70,011 | €64,984 | -€5,026 | -7.2% |
| Financial fixed assets | 28 | €16,770 | €16,770 | = | 0.0% |
| Current assets | 29/58 | €718,317 | €626,624 | -€91,693 | -12.8% |
| Amounts receivable after more than one year | 29 | €58,699 | €0 | -€58,699 | -100% |
| Other amounts receivable | 291 | €58,699 | €0 | -€58,699 | -100% |
| Amounts receivable within one year | 40/41 | €21,696 | €14,117 | -€7,579 | -34.9% |
| Trade receivables | 40 | €15,098 | €13,110 | -€1,988 | -13.2% |
| Other amounts receivable | 41 | €6,598 | €1,007 | -€5,591 | -84.7% |
| Current investments | 50/53 | €0 | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €635,421 | €109,889 | -€525,532 | -82.7% |
| Deferred charges and accrued income | 490/1 | €2,501 | €2,618 | +€117 | +4.7% |
| Total equity and liabilities | 10/49 | €1,187,614 | €1,119,353 | -€68,261 | -5.7% |
| Equity | 10/15 | €991,472 | €831,471 | -€160,000 | -16.1% |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €983,866 | €823,866 | -€160,000 | -16.3% |
| Tax-exempt reserves | 132 | €242 | €242 | = | 0.0% |
| Distributable reserves | 133 | €983,624 | €823,624 | -€160,000 | -16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,142 | €287,882 | +€91,739 | +46.8% |
| Amounts payable after more than one year | 17 | €1,900 | €1,480 | -€420 | -22.1% |
| Other amounts payable | 178/9 | €1,900 | €1,480 | -€420 | -22.1% |
| Amounts payable within one year | 42/48 | €194,242 | €286,402 | +€92,159 | +47.4% |
| Trade debts | 44 | €14,249 | €3,913 | -€10,336 | -72.5% |
| Suppliers | 440/4 | €14,249 | €3,913 | -€10,336 | -72.5% |
| Taxes, remuneration and social security | 45 | €32,549 | €36,912 | +€4,362 | +13.4% |
| Taxes | 450/3 | €24,185 | €20,140 | -€4,045 | -16.7% |
| Remuneration and social security | 454/9 | €8,364 | €16,772 | +€8,408 | +101% |
| Other amounts payable | 47/48 | €147,445 | €245,577 | +€98,133 | +66.6% |
| Remuneration, social security and pensions | 62 | €5,112 | €0 | -€5,112 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,148 | €27,349 | +€7,200 | +35.7% |
| Other operating charges | 640/8 | €2,945 | €3,661 | +€716 | +24.3% |
| Gross operating margin | 9900 | €299,121 | €40,637 | -€258,484 | -86.4% |
| Operating profit (loss) | 9901 | €270,915 | €9,628 | -€261,287 | -96.4% |
| Financial income | 75/76B | €22,392 | €3,606 | -€18,786 | -83.9% |
| Recurring financial income | 75 | €15,006 | €3,606 | -€11,400 | -76.0% |
| Non-recurring financial income | 76B | €7,386 | €0 | -€7,386 | -100% |
| Financial charges | 65/66B | €604 | €643 | +€39 | +6.4% |
| Recurring financial charges | 65 | €604 | €643 | +€39 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €292,703 | €12,591 | -€280,112 | -95.7% |
| Income taxes | 67/77 | €90,730 | €5,758 | -€84,972 | -93.7% |
| Profit (loss) for the period | 9904 | €201,973 | €6,833 | -€195,140 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €201,973 | €6,833 | -€195,140 | -96.6% |
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 14 October 2026 via checked.be.