Kriyaconsult: 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.
Kriyaconsult
Largest movements
- Receivables within one year +€19,585
up €19,585 (+247.6%), from €7,909 to €27,494
of which Trade receivables: +€18,458
- Receivables after one year -€4,611
down €4,611 (-92.2%), from €5,000 to €389
- Tangible fixed assets +€4,381
up €4,381 (+26.5%), from €16,516 to €20,897
of which Land and buildings: +€9,760
- Cash -€1,388
down €1,388 (-6.3%), from €21,939 to €20,551
mainly Receivables within one year (-€19,585) and Investment in fixed assets (net) (-€13,132)
- Profit (loss) carried forward +€11,131
up €11,131, from -€9,148 to €1,983
- Trade debts +€4,840
up €4,840 (+6453.2%), from €75 to €4,915
- Tax, wage and social debts +€2,624
up €2,624 (+475.4%), from €552 to €3,176
- Gross operating margin +€19,071
up €19,071 (+371.3%), from €5,136 to €24,207
- Financial charges +€3,378
up €3,378 (+1964.0%), from €172 to €3,550
- Depreciation +€1,008
up €1,008 (+13.0%), from €7,743 to €8,751
- Taxes +€897
up €897 (+664.1%), from €135 to €1,032
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 | €51,671 | €70,074 | +€18,403 | +35.6% |
| Fixed assets | 21/28 | €16,516 | €20,897 | +€4,381 | +26.5% |
| Tangible fixed assets | 22/27 | €16,516 | €20,897 | +€4,381 | +26.5% |
| Land and buildings | 22 | €355 | €10,115 | +€9,760 | +2749.4% |
| Plant, machinery and equipment | 23 | €991 | €524 | -€467 | -47.1% |
| Furniture and vehicles | 24 | €15,170 | €10,258 | -€4,912 | -32.4% |
| Current assets | 29/58 | €35,155 | €49,177 | +€14,022 | +39.9% |
| Amounts receivable after more than one year | 29 | €5,000 | €389 | -€4,611 | -92.2% |
| Other amounts receivable | 291 | €5,000 | €389 | -€4,611 | -92.2% |
| Amounts receivable within one year | 40/41 | €7,909 | €27,494 | +€19,585 | +247.6% |
| Trade receivables | 40 | €7,753 | €26,211 | +€18,458 | +238.1% |
| Other amounts receivable | 41 | €156 | €1,283 | +€1,127 | +722.3% |
| Cash at bank and in hand | 54/58 | €21,939 | €20,551 | -€1,388 | -6.3% |
| Deferred charges and accrued income | 490/1 | €307 | €743 | +€436 | +142.1% |
| Total equity and liabilities | 10/49 | €51,671 | €70,074 | +€18,403 | +35.6% |
| Equity | 10/15 | €50,852 | €61,983 | +€11,131 | +21.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,148 | €1,983 | +€11,131 | |
| Amounts payable | 17/49 | €819 | €8,091 | +€7,272 | +887.9% |
| Amounts payable within one year | 42/48 | €819 | €8,091 | +€7,272 | +887.9% |
| Trade debts | 44 | €75 | €4,915 | +€4,840 | +6453.2% |
| Suppliers | 440/4 | €75 | €4,915 | +€4,840 | +6453.2% |
| Taxes, remuneration and social security | 45 | €552 | €3,176 | +€2,624 | +475.4% |
| Taxes | 450/3 | €552 | €3,176 | +€2,624 | +475.4% |
| Other amounts payable | 47/48 | €192 | €0 | -€192 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,743 | €8,751 | +€1,008 | +13.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €5,136 | €24,207 | +€19,071 | +371.3% |
| Operating profit (loss) | 9901 | -€2,607 | €15,312 | +€17,919 | |
| Financial income | 75/76B | €400 | €400 | +€0 | +0.1% |
| Recurring financial income | 75 | €400 | €400 | +€0 | +0.1% |
| Financial charges | 65/66B | €172 | €3,550 | +€3,378 | +1964.0% |
| Recurring financial charges | 65 | €172 | €3,550 | +€3,378 | +1964.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,379 | €12,162 | +€14,541 | |
| Income taxes | 67/77 | €135 | €1,032 | +€897 | +664.1% |
| Profit (loss) for the period | 9904 | -€2,514 | €11,131 | +€13,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,514 | €11,131 | +€13,645 |
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 11 October 2026 via checked.be.