Kripas: 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.
Kripas
Largest movements
- Cash +€6,382
up €6,382 (+3.4%), from €186,932 to €193,314
mainly Net result for the year (+€16,752) and Depreciation (+€5,804)
- Tangible fixed assets -€5,061
down €5,061 (-25.8%), from €19,633 to €14,572
of which Other tangible fixed assets: -€4,123
- Receivables within one year -€2,624
down €2,624 (-21.0%), from €12,496 to €9,873
of which Trade receivables: -€8,443
- Deferred charges and accrued income +€2,484
up €2,484 (+191.0%), from €1,301 to €3,785
- Reserves +€7,459
up €7,459 (+4.2%), from €175,707 to €183,166
of which Distributable reserves: +€7,459
- Current portion of long-term debt -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Staff costs +€14,738
up €14,738 (+10.9%), from €134,731 to €149,469
- Gross operating margin +€14,284
up €14,284 (+8.6%), from €166,571 to €180,855
- Depreciation -€2,442
down €2,442 (-29.6%), from €8,246 to €5,804
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.
Cash bridge derived
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 | €224,173 | €225,462 | +€1,290 | +0.6% |
| Fixed assets | 21/28 | €21,583 | €16,522 | -€5,061 | -23.4% |
| Tangible fixed assets | 22/27 | €19,633 | €14,572 | -€5,061 | -25.8% |
| Plant, machinery and equipment | 23 | €297 | €830 | +€533 | +179.6% |
| Furniture and vehicles | 24 | €1,620 | €149 | -€1,471 | -90.8% |
| Other tangible fixed assets | 26 | €17,716 | €13,592 | -€4,123 | -23.3% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €202,589 | €208,940 | +€6,351 | +3.1% |
| Stocks and contracts in progress | 3 | €1,861 | €1,968 | +€108 | +5.8% |
| Stocks | 30/36 | €1,861 | €1,968 | +€108 | +5.8% |
| Amounts receivable within one year | 40/41 | €12,496 | €9,873 | -€2,624 | -21.0% |
| Trade receivables | 40 | €12,496 | €4,054 | -€8,443 | -67.6% |
| Other amounts receivable | 41 | €0 | €5,819 | +€5,819 | |
| Cash at bank and in hand | 54/58 | €186,932 | €193,314 | +€6,382 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,301 | €3,785 | +€2,484 | +191.0% |
| Total equity and liabilities | 10/49 | €224,173 | €225,462 | +€1,290 | +0.6% |
| Equity | 10/15 | €181,907 | €189,366 | +€7,459 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €175,707 | €183,166 | +€7,459 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €175,707 | €183,166 | +€7,459 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,266 | €36,096 | -€6,170 | -14.6% |
| Amounts payable within one year | 42/48 | €41,813 | €36,096 | -€5,717 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €0 | -€6,000 | -100.0% |
| Trade debts | 44 | €17,925 | €16,692 | -€1,232 | -6.9% |
| Suppliers | 440/4 | €17,925 | €16,692 | -€1,232 | -6.9% |
| Taxes, remuneration and social security | 45 | €17,889 | €19,404 | +€1,515 | +8.5% |
| Taxes | 450/3 | €6,065 | €5,816 | -€248 | -4.1% |
| Remuneration and social security | 454/9 | €11,824 | €13,587 | +€1,763 | +14.9% |
| Accrued charges and deferred income | 492/3 | €452 | €0 | -€452 | -100.0% |
| Remuneration, social security and pensions | 62 | €134,731 | €149,469 | +€14,738 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €5,804 | -€2,442 | -29.6% |
| Other operating charges | 640/8 | €630 | €513 | -€116 | -18.5% |
| Gross operating margin | 9900 | €166,571 | €180,855 | +€14,284 | +8.6% |
| Operating profit (loss) | 9901 | €22,964 | €25,068 | +€2,104 | +9.2% |
| Financial income | 75/76B | €1,601 | €1,832 | +€231 | +14.4% |
| Recurring financial income | 75 | €1,601 | €1,832 | +€231 | +14.4% |
| Financial charges | 65/66B | €392 | €1,118 | +€726 | +185.2% |
| Recurring financial charges | 65 | €392 | €1,118 | +€726 | +185.2% |
| Profit (loss) for the period before taxes | 9903 | €24,174 | €25,782 | +€1,609 | +6.7% |
| Income taxes | 67/77 | €7,890 | €9,030 | +€1,140 | +14.5% |
| Profit (loss) for the period | 9904 | €16,284 | €16,752 | +€468 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,284 | €16,752 | +€468 | +2.9% |
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 9 October 2026 via checked.be.