KRIPPANA: 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.
KRIPPANA
Largest movements
- Receivables within one year -€53,751
down €53,751 (-93.2%), from €57,668 to €3,917
of which Trade receivables: -€37,605
- Cash -€24,469
down €24,469 (-26.8%), from €91,410 to €66,941
mainly Other debts (-€50,000) and Advances received (-€37,694)
- Tangible fixed assets -€4,111
down €4,111 (-1.7%), from €237,675 to €233,564
of which Land and buildings: -€2,226
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Advances received -€37,694
no longer reported in 2025 (was €37,694)
- Profit (loss) carried forward +€6,858
up €6,858 (+5.7%), from €119,487 to €126,345
- Gross operating margin +€3,430
up €3,430 (+5.2%), from €65,361 to €68,791
- Depreciation +€2,486
up €2,486 (+6.0%), from €41,306 to €43,792
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 | €408,002 | €322,656 | -€85,346 | -20.9% |
| Fixed assets | 21/28 | €243,806 | €236,695 | -€7,111 | -2.9% |
| Intangible fixed assets | 21 | €6,132 | €3,132 | -€3,000 | -48.9% |
| Tangible fixed assets | 22/27 | €237,675 | €233,564 | -€4,111 | -1.7% |
| Land and buildings | 22 | €232,284 | €230,058 | -€2,226 | -1.0% |
| Plant, machinery and equipment | 23 | €532 | €349 | -€183 | -34.4% |
| Furniture and vehicles | 24 | €4,859 | €3,157 | -€1,701 | -35.0% |
| Current assets | 29/58 | €164,196 | €85,961 | -€78,235 | -47.6% |
| Amounts receivable after more than one year | 29 | €100 | - | -€100 | |
| Other amounts receivable | 291 | €100 | - | -€100 | |
| Amounts receivable within one year | 40/41 | €57,668 | €3,917 | -€53,751 | -93.2% |
| Trade receivables | 40 | €41,522 | €3,917 | -€37,605 | -90.6% |
| Other amounts receivable | 41 | €16,146 | - | -€16,146 | |
| Current investments | 50/53 | €15,018 | €15,103 | +€85 | +0.6% |
| Cash at bank and in hand | 54/58 | €91,410 | €66,941 | -€24,469 | -26.8% |
| Total equity and liabilities | 10/49 | €408,002 | €322,656 | -€85,346 | -20.9% |
| Equity | 10/15 | €308,687 | €315,545 | +€6,858 | +2.2% |
| Contributions | 10/11 | €172,000 | €172,000 | = | 0.0% |
| Reserves | 13 | €17,200 | €17,200 | = | 0.0% |
| Distributable reserves | 133 | €17,200 | €17,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,487 | €126,345 | +€6,858 | +5.7% |
| Amounts payable | 17/49 | €99,315 | €7,111 | -€92,203 | -92.8% |
| Amounts payable within one year | 42/48 | €99,315 | €7,111 | -€92,203 | -92.8% |
| Trade debts | 44 | €9,235 | €5,562 | -€3,673 | -39.8% |
| Suppliers | 440/4 | €9,235 | €5,562 | -€3,673 | -39.8% |
| Advances received on contracts in progress | 46 | €37,694 | - | -€37,694 | |
| Taxes, remuneration and social security | 45 | €2,386 | €1,550 | -€836 | -35.1% |
| Taxes | 450/3 | €2,386 | €1,550 | -€836 | -35.1% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,306 | €43,792 | +€2,486 | +6.0% |
| Other operating charges | 640/8 | €16,758 | €16,980 | +€223 | +1.3% |
| Gross operating margin | 9900 | €65,361 | €68,791 | +€3,430 | +5.2% |
| Operating profit (loss) | 9901 | €7,297 | €8,019 | +€721 | +9.9% |
| Financial income | 75/76B | €339 | €393 | +€54 | +15.9% |
| Recurring financial income | 75 | €339 | €393 | +€54 | +15.9% |
| Financial charges | 65/66B | €869 | €395 | -€474 | -54.5% |
| Recurring financial charges | 65 | €869 | €395 | -€474 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €6,767 | €8,017 | +€1,249 | +18.5% |
| Income taxes | 67/77 | €1,155 | €1,159 | +€4 | +0.3% |
| Profit (loss) for the period | 9904 | €5,612 | €6,858 | +€1,245 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,612 | €6,858 | +€1,245 | +22.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.