KRIPTON: what changed
Two fiscal 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
KRIPTON
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€13,853
2024 · €7,709-€21,562
Equity
€305,760
2024 · €202,372+€103,388
Cash
€12,358
2024 · €717+€11,640
Balance sheet total
€3.0m
2024 · €3.2m-€225,686
Largest movements
Assets
- Tangible fixed assets -€289,937
down €289,937 (-12.6%), from €2.3m to €2.0m
of which Land and buildings: -€255,931
- Receivables within one year +€55,689
up €55,689 (+37.5%), from €148,511 to €204,200
of which Trade receivables: +€60,287
Equity and liabilities
- Short-term financial debts -€278,721
no longer reported in 2025 (was €278,721)
- Debts after one year -€151,709
down €151,709 (-7.8%), from €2.0m to €1.8m
of which Financial debts: -€151,709
- Reserves +€103,388
up €103,388 (+54.8%), from €188,734 to €292,122
of which Tax-exempt reserves: +€113,688
- Other debts +€58,550
up €58,550 (+10.4%), from €561,702 to €620,253
- Provisions +€39,080
new in 2025: €39,080
Income statement
- Gross operating margin +€143,759
up €143,759 (+53.9%), from €266,825 to €410,584
- Other operating charges +€5,199
up €5,199 (+36.3%), from €14,334 to €19,534
- Depreciation +€4,309
up €4,309 (+3.0%), from €142,152 to €146,461
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.
Result 2024
€7,709
Gross operating margin
+€143,759
Staff costs
-€2,831
Depreciation
-€4,309
Other operating charges
-€5,199
Financial income
+€92
Financial charges
+€3,247
Deferred taxes and other
-€156,321
Result 2025
-€13,853
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.
From operations
+€182,633
Investment
+€143,476
Financing
-€314,468
Cash 2024
€717
From operations (derived)
+€182,633
Net result for the year
-€13,853
Depreciation
+€146,461
Receivables within one year
-€55,689
Deferred charges and accrued income
+€3,079
Provisions
+€39,080
Trade debts
-€3,638
Tax, wage and social debts
+€17,815
Advances received
-€1,815
Other debts
+€58,550
Accrued charges and deferred income
-€7,357
Investment (derived)
+€143,476
Investment in fixed assets (net)
+€143,476
Financing
-€314,468
Debts after one year
-€151,709
Current portion of long-term debt
-€1,279
Short-term financial debts
-€278,721
Contributions, distributions and other
+€117,241
Cash 2025
€12,358
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,216,508 | €2,990,823 | -€225,686 | -7.0% |
| Fixed assets | 21/28 | €3,020,317 | €2,730,380 | -€289,937 | -9.6% |
| Intangible fixed assets | 21 | €595,563 | €595,563 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,305,342 | €2,015,406 | -€289,937 | -12.6% |
| Land and buildings | 22 | €2,110,513 | €1,854,582 | -€255,931 | -12.1% |
| Plant, machinery and equipment | 23 | €2,102 | €1,051 | -€1,051 | -50.0% |
| Furniture and vehicles | 24 | €192,727 | €159,773 | -€32,954 | -17.1% |
| Financial fixed assets | 28 | €119,412 | €119,412 | = | 0.0% |
| Current assets | 29/58 | €196,192 | €260,443 | +€64,251 | +32.7% |
| Amounts receivable within one year | 40/41 | €148,511 | €204,200 | +€55,689 | +37.5% |
| Trade receivables | 40 | €136,913 | €197,200 | +€60,287 | +44.0% |
| Other amounts receivable | 41 | €11,598 | €7,000 | -€4,598 | -39.6% |
| Cash at bank and in hand | 54/58 | €717 | €12,358 | +€11,640 | +1622.4% |
| Deferred charges and accrued income | 490/1 | €46,963 | €43,885 | -€3,079 | -6.6% |
| Total equity and liabilities | 10/49 | €3,216,508 | €2,990,823 | -€225,686 | -7.0% |
| Equity | 10/15 | €202,372 | €305,760 | +€103,388 | +51.1% |
| Contributions | 10/11 | €13,638 | €13,638 | = | 0.0% |
| Reserves | 13 | €188,734 | €292,122 | +€103,388 | +54.8% |
| Tax-exempt reserves | 132 | €5,000 | €118,688 | +€113,688 | +2273.8% |
| Distributable reserves | 133 | €183,734 | €173,434 | -€10,300 | -5.6% |
| Provisions and deferred taxes | 16 | - | €39,080 | +€39,080 | |
| Deferred taxes | 168 | - | €39,080 | +€39,080 | |
| Amounts payable | 17/49 | €3,014,136 | €2,645,983 | -€368,154 | -12.2% |
| Amounts payable after more than one year | 17 | €1,953,248 | €1,801,540 | -€151,709 | -7.8% |
| Financial debts | 170/4 | €1,951,148 | €1,799,440 | -€151,709 | -7.8% |
| Other amounts payable | 178/9 | €2,100 | €2,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,053,531 | €844,443 | -€209,088 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €173,087 | €171,807 | -€1,279 | -0.7% |
| Financial debts | 43 | €278,721 | - | -€278,721 | |
| Credit institutions | 430/8 | €278,721 | - | -€278,721 | |
| Trade debts | 44 | €29,288 | €25,651 | -€3,638 | -12.4% |
| Suppliers | 440/4 | €29,288 | €25,651 | -€3,638 | -12.4% |
| Advances received on contracts in progress | 46 | €1,815 | - | -€1,815 | |
| Taxes, remuneration and social security | 45 | €8,918 | €26,732 | +€17,815 | +199.8% |
| Remuneration and social security | 454/9 | €8,918 | €26,732 | +€17,815 | +199.8% |
| Other amounts payable | 47/48 | €561,702 | €620,253 | +€58,550 | +10.4% |
| Accrued charges and deferred income | 492/3 | €7,357 | - | -€7,357 | |
| Remuneration, social security and pensions | 62 | €30,816 | €33,648 | +€2,831 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,152 | €146,461 | +€4,309 | +3.0% |
| Other operating charges | 640/8 | €14,334 | €19,534 | +€5,199 | +36.3% |
| Gross operating margin | 9900 | €266,825 | €410,584 | +€143,759 | +53.9% |
| Operating profit (loss) | 9901 | €79,522 | €210,942 | +€131,420 | +165.3% |
| Financial income | 75/76B | €55 | €147 | +€92 | +165.9% |
| Recurring financial income | 75 | €55 | €147 | +€92 | +165.9% |
| Financial charges | 65/66B | €71,868 | €68,621 | -€3,247 | -4.5% |
| Recurring financial charges | 65 | €71,868 | €68,621 | -€3,247 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €7,709 | €142,468 | +€134,759 | +1748.0% |
| Transfer to deferred taxes | 680 | - | €156,321 | +€156,321 | |
| Profit (loss) for the period | 9904 | €7,709 | -€13,853 | -€21,562 | |
| Transfer from tax-exempt reserves | 789 | - | €3,553 | +€3,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,709 | -€10,300 | -€18,010 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.