KRIPA INVEST: what changed
What changed
KRIPA INVEST
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€111,354
2024 · -€188,174+€76,820
Equity
€242,395
2024 · €353,750-€111,354
Cash
€53,623
2024 · €112,808-€59,185
Balance sheet total
€2.4m
2024 · €2.0m+€340,279
Largest movements
Assets
- Tangible fixed assets +€564,114
up €564,114 (+39.9%), from €1.4m to €2.0m
of which Land and buildings: +€598,077
- Stocks and contracts -€208,524
down €208,524 (-46.1%), from €452,155 to €243,631
- Cash -€59,185
down €59,185 (-52.5%), from €112,808 to €53,623
mainly Investment in fixed assets (net) (-€633,295) and Trade debts (-€161,451)
- Receivables within one year +€37,835
up €37,835 (+60.8%), from €62,188 to €100,023
of which Trade receivables: +€32,341
Equity and liabilities
- Short-term financial debts +€428,639
up €428,639 (+93.9%), from €456,710 to €885,350
- Current portion of long-term debt +€207,058
up €207,058 (+226%), from €91,585 to €298,642
- Trade debts -€161,451
down €161,451 (-40.7%), from €396,595 to €235,144
- Reserves -€111,354
down €111,354 (-42.8%), from €260,150 to €148,795
- Debts after one year -€80,435
down €80,435 (-11.7%), from €690,092 to €609,657
Income statement
- Other operating charges -€48,017
down €48,017 (-84.4%), from €56,917 to €8,900
- Staff costs -€32,569
down €32,569 (-24.3%), from €134,266 to €101,696
- Depreciation +€14,755
up €14,755 (+27.1%), from €54,426 to €69,181
- Financial charges -€9,242
down €9,242 (-10.8%), from €85,754 to €76,513
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€188,174
Gross operating margin
+€1,088
Staff costs
+€32,569
Depreciation
-€14,755
Other operating charges
+€48,017
Financial income
+€820
Financial charges
+€9,242
Taxes
-€161
Result 2025
-€111,354
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,847
Investment
-€633,295
Financing
+€555,262
Cash 2024
€112,808
From operations (derived)
+€18,847
Net result for the year
-€111,354
Depreciation
+€69,181
Stocks and contracts
+€208,524
Receivables within one year
-€37,835
Deferred charges and accrued income
-€6,039
Trade debts
-€161,451
Tax, wage and social debts
+€45,672
Advances received
+€1,106
Accrued charges and deferred income
+€11,044
Investment (derived)
-€633,295
Investment in fixed assets (net)
-€633,295
Financing
+€555,262
Debts after one year
-€80,435
Current portion of long-term debt
+€207,058
Short-term financial debts
+€428,639
Cash 2025
€53,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,049,579 | €2,389,858 | +€340,279 | +16.6% |
| Fixed assets | 21/28 | €1,412,637 | €1,976,751 | +€564,114 | +39.9% |
| Tangible fixed assets | 22/27 | €1,412,637 | €1,976,751 | +€564,114 | +39.9% |
| Land and buildings | 22 | €724,235 | €1,322,312 | +€598,077 | +82.6% |
| Plant, machinery and equipment | 23 | €3,700 | €8,321 | +€4,621 | +125% |
| Furniture and vehicles | 24 | €12,113 | €4,828 | -€7,285 | -60.1% |
| Other tangible fixed assets | 26 | €672,588 | €641,290 | -€31,299 | -4.7% |
| Current assets | 29/58 | €636,942 | €413,107 | -€223,835 | -35.1% |
| Stocks and contracts in progress | 3 | €452,155 | €243,631 | -€208,524 | -46.1% |
| Stocks | 30/36 | €452,155 | €243,631 | -€208,524 | -46.1% |
| Amounts receivable within one year | 40/41 | €62,188 | €100,023 | +€37,835 | +60.8% |
| Trade receivables | 40 | €41,521 | €73,862 | +€32,341 | +77.9% |
| Other amounts receivable | 41 | €20,667 | €26,161 | +€5,495 | +26.6% |
| Cash at bank and in hand | 54/58 | €112,808 | €53,623 | -€59,185 | -52.5% |
| Deferred charges and accrued income | 490/1 | €9,791 | €15,830 | +€6,039 | +61.7% |
| Total equity and liabilities | 10/49 | €2,049,579 | €2,389,858 | +€340,279 | +16.6% |
| Equity | 10/15 | €353,750 | €242,395 | -€111,354 | -31.5% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Reserves | 13 | €260,150 | €148,795 | -€111,354 | -42.8% |
| Distributable reserves | 133 | €260,150 | €148,795 | -€111,354 | -42.8% |
| Amounts payable | 17/49 | €1,695,830 | €2,147,463 | +€451,634 | +26.6% |
| Amounts payable after more than one year | 17 | €690,092 | €609,657 | -€80,435 | -11.7% |
| Financial debts | 170/4 | €690,092 | €609,657 | -€80,435 | -11.7% |
| Amounts payable within one year | 42/48 | €1,000,976 | €1,522,000 | +€521,024 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | €91,585 | €298,642 | +€207,058 | +226% |
| Financial debts | 43 | €456,710 | €885,350 | +€428,639 | +93.9% |
| Credit institutions | 430/8 | €456,710 | €885,350 | +€428,639 | +93.9% |
| Trade debts | 44 | €396,595 | €235,144 | -€161,451 | -40.7% |
| Suppliers | 440/4 | €396,595 | €235,144 | -€161,451 | -40.7% |
| Advances received on contracts in progress | 46 | €894 | €2,000 | +€1,106 | +124% |
| Taxes, remuneration and social security | 45 | €55,192 | €100,864 | +€45,672 | +82.7% |
| Taxes | 450/3 | €39,582 | €87,694 | +€48,112 | +122% |
| Remuneration and social security | 454/9 | €15,611 | €13,170 | -€2,440 | -15.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,762 | €15,806 | +€11,044 | +232% |
| Non-recurring operating income | 76A | €0 | €4,240 | +€4,240 | |
| Remuneration, social security and pensions | 62 | €134,266 | €101,696 | -€32,569 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,426 | €69,181 | +€14,755 | +27.1% |
| Other operating charges | 640/8 | €56,917 | €8,900 | -€48,017 | -84.4% |
| Gross operating margin | 9900 | €143,119 | €144,207 | +€1,088 | +0.8% |
| Operating profit (loss) | 9901 | -€102,490 | -€35,570 | +€66,919 | +65.3% |
| Financial income | 75/76B | €383 | €1,203 | +€820 | +214% |
| Recurring financial income | 75 | €383 | €1,203 | +€820 | +214% |
| Financial charges | 65/66B | €85,754 | €76,513 | -€9,242 | -10.8% |
| Recurring financial charges | 65 | €85,754 | €76,513 | -€9,242 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€187,861 | -€110,880 | +€76,981 | +41.0% |
| Income taxes | 67/77 | €313 | €474 | +€161 | +51.2% |
| Profit (loss) for the period | 9904 | -€188,174 | -€111,354 | +€76,820 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€188,174 | -€111,354 | +€76,820 | +40.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.