KRIROEN: 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.
KRIROEN
Largest movements
- Cash +€47,296
up €47,296 (+279%), from €16,926 to €64,222
mainly Current investments (+€25,000) and Depreciation (+€15,091)
- Current investments -€25,000
down €25,000 (-9.6%), from €260,000 to €235,000
- Tangible fixed assets -€15,091
down €15,091 (-3.3%), from €453,633 to €438,542
of which Land and buildings: -€9,940
- Profit (loss) carried forward +€10,923
up €10,923 (+9.6%), from €113,601 to €124,524
- Gross operating margin +€10,555
up €10,555 (+55.0%), from €19,187 to €29,742
- Financial income +€6,149
up €6,149 (+134%), from €4,581 to €10,730
- Financial charges +€1,885
up €1,885 (+29.6%), from €6,377 to €8,262
- Depreciation -€1,434
down €1,434 (-8.7%), from €16,525 to €15,091
- Other operating charges +€958
up €958 (+20.3%), from €4,722 to €5,680
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 | €732,924 | €741,824 | +€8,901 | +1.2% |
| Fixed assets | 21/28 | €453,633 | €438,542 | -€15,091 | -3.3% |
| Tangible fixed assets | 22/27 | €453,633 | €438,542 | -€15,091 | -3.3% |
| Land and buildings | 22 | €427,019 | €417,079 | -€9,940 | -2.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €26,615 | €21,463 | -€5,151 | -19.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €279,290 | €303,282 | +€23,992 | +8.6% |
| Amounts receivable within one year | 40/41 | €1,335 | €2,704 | +€1,369 | +103% |
| Trade receivables | 40 | €500 | €0 | -€500 | -100% |
| Other amounts receivable | 41 | €835 | €2,704 | +€1,869 | +224% |
| Current investments | 50/53 | €260,000 | €235,000 | -€25,000 | -9.6% |
| Cash at bank and in hand | 54/58 | €16,926 | €64,222 | +€47,296 | +279% |
| Deferred charges and accrued income | 490/1 | €1,029 | €1,356 | +€327 | +31.8% |
| Total equity and liabilities | 10/49 | €732,924 | €741,824 | +€8,901 | +1.2% |
| Equity | 10/15 | €614,601 | €625,524 | +€10,923 | +1.8% |
| Contributions | 10/11 | €434,000 | €434,000 | = | 0.0% |
| Capital | 10 | €434,000 | €434,000 | = | 0.0% |
| Issued capital | 100 | €434,000 | €434,000 | = | 0.0% |
| Reserves | 13 | €67,000 | €67,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €67,000 | €67,000 | = | 0.0% |
| Legal reserve | 130 | €67,000 | €67,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,601 | €124,524 | +€10,923 | +9.6% |
| Amounts payable | 17/49 | €118,323 | €116,300 | -€2,023 | -1.7% |
| Amounts payable within one year | 42/48 | €114,008 | €115,282 | +€1,274 | +1.1% |
| Trade debts | 44 | €648 | €938 | +€290 | +44.8% |
| Suppliers | 440/4 | €648 | €938 | +€290 | +44.8% |
| Taxes, remuneration and social security | 45 | €1,913 | €2,478 | +€565 | +29.5% |
| Taxes | 450/3 | €1,913 | €2,478 | +€565 | +29.5% |
| Other amounts payable | 47/48 | €111,447 | €111,866 | +€419 | +0.4% |
| Accrued charges and deferred income | 492/3 | €4,314 | €1,018 | -€3,297 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,525 | €15,091 | -€1,434 | -8.7% |
| Other operating charges | 640/8 | €4,722 | €5,680 | +€958 | +20.3% |
| Gross operating margin | 9900 | €19,187 | €29,742 | +€10,555 | +55.0% |
| Operating profit (loss) | 9901 | -€2,059 | €8,971 | +€11,030 | |
| Financial income | 75/76B | €4,581 | €10,730 | +€6,149 | +134% |
| Recurring financial income | 75 | €4,581 | €10,730 | +€6,149 | +134% |
| Financial charges | 65/66B | €6,377 | €8,262 | +€1,885 | +29.6% |
| Recurring financial charges | 65 | €6,377 | €8,262 | +€1,885 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,856 | €11,438 | +€15,294 | |
| Income taxes | 67/77 | €539 | €515 | -€24 | -4.5% |
| Profit (loss) for the period | 9904 | -€4,395 | €10,923 | +€15,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,395 | €10,923 | +€15,318 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.