KRIYA: 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.
KRIYA
Largest movements
- Cash +€42,347
up €42,347 (+32.4%), from €130,577 to €172,923
mainly Net result for the year (+€38,964) and Depreciation (+€12,840)
- Tangible fixed assets -€12,820
down €12,820 (-51.0%), from €25,155 to €12,336
- Receivables within one year -€9,334
down €9,334 (-21.5%), from €43,421 to €34,087
of which Other amounts receivable: -€6,795
- Reserves +€22,050
up €22,050 (+17.4%), from €126,405 to €148,455
of which Distributable reserves: +€22,050
- Debts after one year -€8,201
no longer reported in 2025 (was €8,201)
- Tax, wage and social debts +€7,806
up €7,806 (+34.4%), from €22,690 to €30,496
of which Taxes: +€7,555
- Other debts -€4,223
down €4,223 (-20.8%), from €20,292 to €16,068
- Gross operating margin +€24,603
up €24,603 (+36.4%), from €67,549 to €92,152
- Taxes +€7,596
up €7,596 (+43.3%), from €17,545 to €25,141
- Staff costs +€4,889
up €4,889 (+58.2%), from €8,402 to €13,291
- Financial income +€1,893
up €1,893 (+807%), from €235 to €2,127
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 | €204,934 | €226,344 | +€21,411 | +10.4% |
| Fixed assets | 21/28 | €25,176 | €12,336 | -€12,840 | -51.0% |
| Intangible fixed assets | 21 | €21 | - | -€21 | |
| Tangible fixed assets | 22/27 | €25,155 | €12,336 | -€12,820 | -51.0% |
| Furniture and vehicles | 24 | €25,155 | €12,336 | -€12,820 | -51.0% |
| Current assets | 29/58 | €179,758 | €214,009 | +€34,251 | +19.1% |
| Stocks and contracts in progress | 3 | €5,760 | €5,760 | = | 0.0% |
| Stocks | 30/36 | €5,760 | €5,760 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,421 | €34,087 | -€9,334 | -21.5% |
| Trade receivables | 40 | €2,539 | - | -€2,539 | |
| Other amounts receivable | 41 | €40,882 | €34,087 | -€6,795 | -16.6% |
| Cash at bank and in hand | 54/58 | €130,577 | €172,923 | +€42,347 | +32.4% |
| Deferred charges and accrued income | 490/1 | - | €1,239 | +€1,239 | |
| Total equity and liabilities | 10/49 | €204,934 | €226,344 | +€21,411 | +10.4% |
| Equity | 10/15 | €132,605 | €154,655 | +€22,050 | +16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,405 | €148,455 | +€22,050 | +17.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,545 | €146,595 | +€22,050 | +17.7% |
| Amounts payable | 17/49 | €72,329 | €71,689 | -€640 | -0.9% |
| Amounts payable after more than one year | 17 | €8,201 | - | -€8,201 | |
| Financial debts | 170/4 | €8,201 | - | -€8,201 | |
| Amounts payable within one year | 42/48 | €58,286 | €63,989 | +€5,703 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €8,099 | €8,201 | +€102 | +1.3% |
| Trade debts | 44 | €7,205 | €9,223 | +€2,018 | +28.0% |
| Suppliers | 440/4 | €7,205 | €9,223 | +€2,018 | +28.0% |
| Taxes, remuneration and social security | 45 | €22,690 | €30,496 | +€7,806 | +34.4% |
| Taxes | 450/3 | €21,270 | €28,825 | +€7,555 | +35.5% |
| Remuneration and social security | 454/9 | €1,420 | €1,671 | +€251 | +17.7% |
| Other amounts payable | 47/48 | €20,292 | €16,068 | -€4,223 | -20.8% |
| Accrued charges and deferred income | 492/3 | €5,841 | €7,700 | +€1,859 | +31.8% |
| Non-recurring operating income | 76A | €9,559 | €9,096 | -€463 | -4.8% |
| Remuneration, social security and pensions | 62 | €8,402 | €13,291 | +€4,889 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,637 | €12,840 | -€797 | -5.8% |
| Other operating charges | 640/8 | €2,383 | €2,106 | -€277 | -11.6% |
| Gross operating margin | 9900 | €67,549 | €92,152 | +€24,603 | +36.4% |
| Operating profit (loss) | 9901 | €43,127 | €63,915 | +€20,788 | +48.2% |
| Financial income | 75/76B | €235 | €2,127 | +€1,893 | +807% |
| Recurring financial income | 75 | €235 | €2,127 | +€1,893 | +807% |
| Financial charges | 65/66B | €2,303 | €1,937 | -€366 | -15.9% |
| Recurring financial charges | 65 | €2,303 | €1,937 | -€366 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €41,059 | €64,105 | +€23,046 | +56.1% |
| Income taxes | 67/77 | €17,545 | €25,141 | +€7,596 | +43.3% |
| Profit (loss) for the period | 9904 | €23,514 | €38,964 | +€15,450 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,514 | €38,964 | +€15,450 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.