KRIPA: 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.
What changed
KRIPA
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€62,057
2025 · €67,071-€5,014
Equity
€1.2m
2025 · €1.1m+€62,057
Cash
€2,567
2025 · €7,576-€5,010
Balance sheet total
€2.0m
2025 · €1.9m+€80,272
Largest movements
Assets
- Receivables within one year +€83,833
up €83,833 (+135.2%), from €61,985 to €145,817
of which Trade receivables: +€62,100
Equity and liabilities
- Profit (loss) carried forward +€56,453
up €56,453 (+112.9%), from €50,010 to €106,464
Income statement
- Gross operating margin -€9,654
down €9,654 (-9.7%), from €99,262 to €89,608
- Taxes -€2,324
down €2,324 (-12.7%), from €18,297 to €15,974
- Financial income +€1,449
up €1,449 (+20.7%), from €7,013 to €8,462
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.
Result 2025
€67,071
Gross operating margin
-€9,654
Staff costs
+€5
Other operating charges
-€12
Financial income
+€1,449
Financial charges
+€874
Taxes
+€2,324
Result 2026
€62,057
Cash bridge derived
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.
From operations
-€17,531
Investment
€0
Financing
+€12,521
Cash 2025
€7,576
From operations (derived)
-€17,531
Net result for the year
+€62,057
Receivables within one year
-€83,833
Deferred charges and accrued income
-€1,449
Trade debts
+€976
Tax, wage and social debts
-€8,628
Other debts
+€14,132
Accrued charges and deferred income
-€785
Financing
+€12,521
Current portion of long-term debt
+€12,521
Cash 2026
€2,567
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,949,376 | €2,029,647 | +€80,272 | +4.1% |
| Fixed assets | 21/28 | €1,671,801 | €1,671,801 | = | 0.0% |
| Financial fixed assets | 28 | €1,671,801 | €1,671,801 | = | 0.0% |
| Current assets | 29/58 | €277,574 | €357,846 | +€80,272 | +28.9% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,985 | €145,817 | +€83,833 | +135.2% |
| Trade receivables | 40 | - | €62,100 | +€62,100 | |
| Other amounts receivable | 41 | €61,985 | €83,717 | +€21,733 | +35.1% |
| Cash at bank and in hand | 54/58 | €7,576 | €2,567 | -€5,010 | -66.1% |
| Deferred charges and accrued income | 490/1 | €8,013 | €9,462 | +€1,449 | +18.1% |
| Total equity and liabilities | 10/49 | €1,949,376 | €2,029,647 | +€80,272 | +4.1% |
| Equity | 10/15 | €1,142,731 | €1,204,788 | +€62,057 | +5.4% |
| Contributions | 10/11 | €1,090,089 | €1,090,089 | = | 0.0% |
| Capital | 10 | €1,090,089 | €1,090,089 | = | 0.0% |
| Issued capital | 100 | €1,090,089 | €1,090,089 | = | 0.0% |
| Reserves | 13 | €2,632 | €8,235 | +€5,603 | +212.9% |
| Non-distributable reserves | 130/1 | €2,632 | €8,235 | +€5,603 | +212.9% |
| Legal reserve | 130 | €2,632 | €8,235 | +€5,603 | +212.9% |
| Profit (loss) carried forward | 14 | €50,010 | €106,464 | +€56,453 | +112.9% |
| Amounts payable | 17/49 | €806,645 | €824,859 | +€18,215 | +2.3% |
| Amounts payable within one year | 42/48 | €788,513 | €807,513 | +€19,000 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,521 | +€12,521 | |
| Trade debts | 44 | €0 | €976 | +€976 | |
| Suppliers | 440/4 | €0 | €976 | +€976 | |
| Taxes, remuneration and social security | 45 | €16,933 | €8,305 | -€8,628 | -51.0% |
| Taxes | 450/3 | €16,933 | €8,305 | -€8,628 | -51.0% |
| Other amounts payable | 47/48 | €771,580 | €785,711 | +€14,132 | +1.8% |
| Accrued charges and deferred income | 492/3 | €18,132 | €17,347 | -€785 | -4.3% |
| Remuneration, social security and pensions | 62 | €1,209 | €1,204 | -€5 | -0.4% |
| Other operating charges | 640/8 | €242 | €254 | +€12 | +5.1% |
| Gross operating margin | 9900 | €99,262 | €89,608 | -€9,654 | -9.7% |
| Operating profit (loss) | 9901 | €97,811 | €88,150 | -€9,661 | -9.9% |
| Financial income | 75/76B | €7,013 | €8,462 | +€1,449 | +20.7% |
| Recurring financial income | 75 | €7,013 | €8,462 | +€1,449 | +20.7% |
| Financial charges | 65/66B | €19,456 | €18,582 | -€874 | -4.5% |
| Recurring financial charges | 65 | €19,456 | €18,582 | -€874 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €85,368 | €78,030 | -€7,338 | -8.6% |
| Income taxes | 67/77 | €18,297 | €15,974 | -€2,324 | -12.7% |
| Profit (loss) for the period | 9904 | €67,071 | €62,057 | -€5,014 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,071 | €62,057 | -€5,014 | -7.5% |
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 10 October 2026 via checked.be.