KRIVAN: 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.
KRIVAN
Largest movements
- Tangible fixed assets -€9,231
down €9,231 (-16.8%), from €55,042 to €45,811
of which Land and buildings: -€8,493
- Cash +€1,000
up €1,000 (+3.6%), from €28,093 to €29,093
mainly Depreciation (+€9,231) and Trade debts (+€309)
- Profit (loss) carried forward -€7,192
down €7,192 (-5.0%), from -€144,494 to -€151,685
- Other debts -€1,331
down €1,331 (-0.8%), from €165,642 to €164,311
- Gross operating margin +€1,938
up €1,938 (+33.7%), from €5,747 to €7,684
- Other operating charges +€1,156
up €1,156 (+26.2%), from €4,417 to €5,573
- Depreciation -€607
down €607 (-6.2%), from €9,838 to €9,231
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 | €83,494 | €75,280 | -€8,214 | -9.8% |
| Fixed assets | 21/28 | €55,042 | €45,811 | -€9,231 | -16.8% |
| Tangible fixed assets | 22/27 | €55,042 | €45,811 | -€9,231 | -16.8% |
| Land and buildings | 22 | €52,767 | €44,274 | -€8,493 | -16.1% |
| Plant, machinery and equipment | 23 | €2,275 | €1,537 | -€738 | -32.4% |
| Current assets | 29/58 | €28,452 | €29,469 | +€1,017 | +3.6% |
| Cash at bank and in hand | 54/58 | €28,093 | €29,093 | +€1,000 | +3.6% |
| Deferred charges and accrued income | 490/1 | €359 | €376 | +€17 | +4.7% |
| Total equity and liabilities | 10/49 | €83,494 | €75,280 | -€8,214 | -9.8% |
| Equity | 10/15 | -€82,358 | -€89,549 | -€7,192 | -8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €136 | €136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €136 | €136 | = | 0.0% |
| Legal reserve | 130 | €136 | €136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,494 | -€151,685 | -€7,192 | -5.0% |
| Amounts payable | 17/49 | €165,852 | €164,829 | -€1,022 | -0.6% |
| Amounts payable within one year | 42/48 | €165,852 | €164,829 | -€1,022 | -0.6% |
| Trade debts | 44 | €210 | €519 | +€309 | +146.9% |
| Suppliers | 440/4 | €210 | €519 | +€309 | +146.9% |
| Other amounts payable | 47/48 | €165,642 | €164,311 | -€1,331 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,838 | €9,231 | -€607 | -6.2% |
| Other operating charges | 640/8 | €4,417 | €5,573 | +€1,156 | +26.2% |
| Gross operating margin | 9900 | €5,747 | €7,684 | +€1,938 | +33.7% |
| Operating profit (loss) | 9901 | -€8,508 | -€7,120 | +€1,389 | +16.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,576 | -€7,192 | +€1,384 | +16.1% |
| Profit (loss) for the period | 9904 | -€8,576 | -€7,192 | +€1,384 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,576 | -€7,192 | +€1,384 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.