KRIPACO: 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.
KRIPACO
Largest movements
- Tangible fixed assets -€226,582
down €226,582 (-18.3%), from €1.2m to €1.0m
of which Furniture and vehicles: -€134,564
- Receivables within one year +€107,869
up €107,869 (+268%), from €40,231 to €148,100
of which Other amounts receivable: +€84,031
- Other debts -€1.1m
down €1.1m (-79.1%), from €1.4m to €283,391
- Profit (loss) carried forward +€930,129
up €930,129 (+101%), from €922,187 to €1.9m
- Reserves +€50,520
up €50,520 (+4.4%), from €1.1m to €1.2m
of which Tax-exempt reserves: +€50,520
- Gross operating margin +€129,021
up €129,021 (+8.0%), from €1.6m to €1.7m
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 | €3,600,138 | €3,508,875 | -€91,263 | -2.5% |
| Fixed assets | 21/28 | €3,469,599 | €3,243,016 | -€226,582 | -6.5% |
| Tangible fixed assets | 22/27 | €1,240,184 | €1,013,601 | -€226,582 | -18.3% |
| Plant, machinery and equipment | 23 | €584,119 | €492,100 | -€92,019 | -15.8% |
| Furniture and vehicles | 24 | €656,065 | €521,501 | -€134,564 | -20.5% |
| Financial fixed assets | 28 | €2,229,415 | €2,229,415 | = | 0.0% |
| Current assets | 29/58 | €130,540 | €265,859 | +€135,319 | +104% |
| Amounts receivable within one year | 40/41 | €40,231 | €148,100 | +€107,869 | +268% |
| Trade receivables | 40 | €36,589 | €60,427 | +€23,837 | +65.1% |
| Other amounts receivable | 41 | €3,642 | €87,674 | +€84,031 | +2,307% |
| Cash at bank and in hand | 54/58 | €84,752 | €112,915 | +€28,163 | +33.2% |
| Deferred charges and accrued income | 490/1 | €5,556 | €4,844 | -€713 | -12.8% |
| Total equity and liabilities | 10/49 | €3,600,138 | €3,508,875 | -€91,263 | -2.5% |
| Equity | 10/15 | €2,162,559 | €3,143,208 | +€980,649 | +45.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,140,372 | €1,190,892 | +€50,520 | +4.4% |
| Tax-exempt reserves | 132 | €1,134,372 | €1,184,892 | +€50,520 | +4.5% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €922,187 | €1,852,316 | +€930,129 | +101% |
| Amounts payable | 17/49 | €1,437,579 | €365,667 | -€1.1m | -74.6% |
| Amounts payable within one year | 42/48 | €1,437,579 | €365,667 | -€1.1m | -74.6% |
| Trade debts | 44 | €23,648 | €15,946 | -€7,702 | -32.6% |
| Suppliers | 440/4 | €23,648 | €15,946 | -€7,702 | -32.6% |
| Taxes, remuneration and social security | 45 | €58,556 | €66,330 | +€7,774 | +13.3% |
| Taxes | 450/3 | €58,556 | €66,330 | +€7,774 | +13.3% |
| Other amounts payable | 47/48 | €1,355,376 | €283,391 | -€1.1m | -79.1% |
| Non-recurring operating income | 76A | €10,600 | €4,132 | -€6,468 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €451,878 | €453,425 | +€1,547 | +0.3% |
| Other operating charges | 640/8 | €3,213 | €3,810 | +€597 | +18.6% |
| Gross operating margin | 9900 | €1,607,822 | €1,736,844 | +€129,021 | +8.0% |
| Operating profit (loss) | 9901 | €1,152,731 | €1,279,609 | +€126,877 | +11.0% |
| Financial income | 75/76B | €20,934 | €14,636 | -€6,298 | -30.1% |
| Recurring financial income | 75 | €20,934 | €14,636 | -€6,298 | -30.1% |
| Financial charges | 65/66B | €849 | €843 | -€6 | -0.7% |
| Recurring financial charges | 65 | €849 | €843 | -€6 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €1,172,817 | €1,293,402 | +€120,585 | +10.3% |
| Income taxes | 67/77 | €296,940 | €312,753 | +€15,813 | +5.3% |
| Profit (loss) for the period | 9904 | €875,877 | €980,649 | +€104,773 | +12.0% |
| Transfer from tax-exempt reserves | 789 | €46,310 | €370,480 | +€324,170 | +700% |
| Transfer to tax-exempt reserves | 689 | - | €421,000 | +€421,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €922,187 | €930,129 | +€7,943 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.