KRIMARCON: 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.
KRIMARCON
Largest movements
- Tangible fixed assets +€429,406
up €429,406 (+53.6%), from €800,626 to €1.2m
of which Land and buildings: +€430,970
- Cash -€57,694
down €57,694 (-71.2%), from €81,063 to €23,368
mainly Investment in fixed assets (net) (-€466,387) and Deferred charges and accrued income (-€2,212)
- Debts after one year +€346,784
up €346,784 (+295%), from €117,597 to €464,381
- Reserves +€20,000
up €20,000 (+6.9%), from €290,000 to €310,000
of which Distributable reserves: +€20,000
- Depreciation +€5,236
up €5,236 (+16.5%), from €31,745 to €36,981
- Financial charges +€4,296
up €4,296 (+328%), from €1,311 to €5,607
- Gross operating margin +€2,846
up €2,846 (+3.8%), from €75,390 to €78,236
- Taxes -€1,907
down €1,907 (-22.5%), from €8,459 to €6,552
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 | €884,105 | €1,255,612 | +€371,507 | +42.0% |
| Fixed assets | 21/28 | €800,626 | €1,230,032 | +€429,406 | +53.6% |
| Tangible fixed assets | 22/27 | €800,626 | €1,230,032 | +€429,406 | +53.6% |
| Land and buildings | 22 | €799,061 | €1,230,032 | +€430,970 | +53.9% |
| Furniture and vehicles | 24 | €1,564 | - | -€1,564 | |
| Current assets | 29/58 | €83,480 | €25,581 | -€57,899 | -69.4% |
| Amounts receivable within one year | 40/41 | €2,417 | - | -€2,417 | |
| Trade receivables | 40 | €1,513 | - | -€1,513 | |
| Other amounts receivable | 41 | €905 | - | -€905 | |
| Cash at bank and in hand | 54/58 | €81,063 | €23,368 | -€57,694 | -71.2% |
| Deferred charges and accrued income | 490/1 | - | €2,212 | +€2,212 | |
| Total equity and liabilities | 10/49 | €884,105 | €1,255,612 | +€371,507 | +42.0% |
| Equity | 10/15 | €743,118 | €762,295 | +€19,177 | +2.6% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €290,000 | €310,000 | +€20,000 | +6.9% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €245,000 | €265,000 | +€20,000 | +8.2% |
| Profit (loss) carried forward | 14 | €3,118 | €2,295 | -€823 | -26.4% |
| Amounts payable | 17/49 | €140,987 | €493,317 | +€352,330 | +250% |
| Amounts payable after more than one year | 17 | €117,597 | €464,381 | +€346,784 | +295% |
| Financial debts | 170/4 | €117,597 | €464,381 | +€346,784 | +295% |
| Amounts payable within one year | 42/48 | €23,390 | €28,936 | +€5,546 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €21,402 | €25,704 | +€4,301 | +20.1% |
| Trade debts | 44 | €29 | €24 | -€5 | -16.4% |
| Suppliers | 440/4 | €29 | €24 | -€5 | -16.4% |
| Taxes, remuneration and social security | 45 | €1,959 | €3,209 | +€1,250 | +63.8% |
| Taxes | 450/3 | €1,959 | €3,209 | +€1,250 | +63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,745 | €36,981 | +€5,236 | +16.5% |
| Other operating charges | 640/8 | €9,304 | €9,919 | +€615 | +6.6% |
| Gross operating margin | 9900 | €75,390 | €78,236 | +€2,846 | +3.8% |
| Operating profit (loss) | 9901 | €34,341 | €31,336 | -€3,005 | -8.7% |
| Financial charges | 65/66B | €1,311 | €5,607 | +€4,296 | +328% |
| Recurring financial charges | 65 | €1,311 | €5,607 | +€4,296 | +328% |
| Profit (loss) for the period before taxes | 9903 | €33,030 | €25,729 | -€7,301 | -22.1% |
| Income taxes | 67/77 | €8,459 | €6,552 | -€1,907 | -22.5% |
| Profit (loss) for the period | 9904 | €24,571 | €19,177 | -€5,394 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,571 | €19,177 | -€5,394 | -22.0% |
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 24 October 2026 via checked.be.