KRITA: 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.
KRITA
Largest movements
- Cash +€16,449
up €16,449 (+20.5%), from €80,313 to €96,762
mainly Net result for the year (+€52,791) and Depreciation (+€44,137)
- Stocks and contracts +€4,543
up €4,543 (+81.9%), from €5,549 to €10,091
- Deferred charges and accrued income +€3,540
up €3,540 (+69.6%), from €5,087 to €8,627
- Tangible fixed assets -€2,527
down €2,527 (-2.1%), from €121,797 to €119,270
of which Furniture and vehicles: -€30,750
- Reserves +€96,163
new in 2025: €96,163
- Profit (loss) carried forward -€43,372
down €43,372 (-100.0%), from €43,372 to €0
- Debts after one year -€23,385
down €23,385 (-51.5%), from €45,448 to €22,063
- Trade debts +€21,541
up €21,541 (+86.3%), from €24,965 to €46,506
- Tax, wage and social debts -€20,553
down €20,553 (-73.4%), from €28,016 to €7,462
of which Taxes: -€14,041
- Gross operating margin +€43,657
up €43,657 (+22.7%), from €192,070 to €235,727
- Staff costs +€14,132
up €14,132 (+14.0%), from €100,877 to €115,009
- Depreciation +€12,823
up €12,823 (+41.0%), from €31,314 to €44,137
- Taxes +€3,415
up €3,415 (+24.3%), from €14,041 to €17,457
- Financial charges +€2,374
up €2,374 (+137.5%), from €1,727 to €4,102
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 | €223,981 | €248,318 | +€24,337 | +10.9% |
| Fixed assets | 21/28 | €121,798 | €119,271 | -€2,527 | -2.1% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -14.4% |
| Tangible fixed assets | 22/27 | €121,797 | €119,270 | -€2,527 | -2.1% |
| Land and buildings | 22 | €34,449 | €64,133 | +€29,684 | +86.2% |
| Plant, machinery and equipment | 23 | €18,161 | €16,700 | -€1,461 | -8.0% |
| Furniture and vehicles | 24 | €69,188 | €38,438 | -€30,750 | -44.4% |
| Current assets | 29/58 | €102,183 | €129,047 | +€26,864 | +26.3% |
| Stocks and contracts in progress | 3 | €5,549 | €10,091 | +€4,543 | +81.9% |
| Stocks | 30/36 | €5,549 | €10,091 | +€4,543 | +81.9% |
| Amounts receivable within one year | 40/41 | €11,235 | €13,567 | +€2,332 | +20.8% |
| Trade receivables | 40 | €9,402 | €9,110 | -€292 | -3.1% |
| Other amounts receivable | 41 | €1,832 | €4,456 | +€2,624 | +143.2% |
| Cash at bank and in hand | 54/58 | €80,313 | €96,762 | +€16,449 | +20.5% |
| Deferred charges and accrued income | 490/1 | €5,087 | €8,627 | +€3,540 | +69.6% |
| Total equity and liabilities | 10/49 | €223,981 | €248,318 | +€24,337 | +10.9% |
| Equity | 10/15 | €46,372 | €99,163 | +€52,791 | +113.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €96,163 | +€96,163 | |
| Distributable reserves | 133 | - | €96,163 | +€96,163 | |
| Profit (loss) carried forward | 14 | €43,372 | €0 | -€43,372 | -100.0% |
| Amounts payable | 17/49 | €177,609 | €149,155 | -€28,454 | -16.0% |
| Amounts payable after more than one year | 17 | €45,448 | €22,063 | -€23,385 | -51.5% |
| Financial debts | 170/4 | €45,448 | €22,063 | -€23,385 | -51.5% |
| Amounts payable within one year | 42/48 | €130,631 | €127,069 | -€3,562 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €22,692 | €23,385 | +€693 | +3.1% |
| Trade debts | 44 | €24,965 | €46,506 | +€21,541 | +86.3% |
| Suppliers | 440/4 | €24,965 | €46,506 | +€21,541 | +86.3% |
| Taxes, remuneration and social security | 45 | €28,016 | €7,462 | -€20,553 | -73.4% |
| Taxes | 450/3 | €14,041 | €0 | -€14,041 | -100.0% |
| Remuneration and social security | 454/9 | €13,975 | €7,462 | -€6,512 | -46.6% |
| Other amounts payable | 47/48 | €54,959 | €49,716 | -€5,243 | -9.5% |
| Accrued charges and deferred income | 492/3 | €1,530 | €23 | -€1,507 | -98.5% |
| Remuneration, social security and pensions | 62 | €100,877 | €115,009 | +€14,132 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,314 | €44,137 | +€12,823 | +41.0% |
| Other operating charges | 640/8 | €820 | €2,328 | +€1,509 | +184.1% |
| Gross operating margin | 9900 | €192,070 | €235,727 | +€43,657 | +22.7% |
| Operating profit (loss) | 9901 | €59,060 | €74,252 | +€15,192 | +25.7% |
| Financial income | 75/76B | €81 | €97 | +€16 | +19.9% |
| Recurring financial income | 75 | €81 | €97 | +€16 | +19.9% |
| Financial charges | 65/66B | €1,727 | €4,102 | +€2,374 | +137.5% |
| Recurring financial charges | 65 | €1,727 | €4,102 | +€2,374 | +137.5% |
| Profit (loss) for the period before taxes | 9903 | €57,413 | €70,247 | +€12,834 | +22.4% |
| Income taxes | 67/77 | €14,041 | €17,457 | +€3,415 | +24.3% |
| Profit (loss) for the period | 9904 | €43,372 | €52,791 | +€9,419 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,372 | €52,791 | +€9,419 | +21.7% |
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 12 October 2026 via checked.be.