Kriyanna: 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.
Kriyanna
Largest movements
- Tangible fixed assets +€25,633
up €25,633 (+66.6%), from €38,468 to €64,101
of which Furniture and vehicles: +€29,692
- Cash -€14,734
down €14,734 (-9.5%), from €154,858 to €140,124
mainly Investment in fixed assets (net) (-€43,416) and Contributions, distributions and other (-€30,000)
- Reserves +€6,734
up €6,734 (+3.5%), from €190,417 to €197,151
- Tax, wage and social debts +€2,747
up €2,747 (+77.3%), from €3,553 to €6,300
- Gross operating margin +€6,834
up €6,834 (+11.0%), from €62,034 to €68,868
- Depreciation -€2,940
down €2,940 (-14.2%), from €20,723 to €17,783
- Taxes -€2,215
down €2,215 (-14.7%), from €15,091 to €12,875
- Other operating charges +€1,478
up €1,478 (+114.1%), from €1,295 to €2,773
- Financial income -€1,104
down €1,104 (-38.3%), from €2,884 to €1,781
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 | €202,430 | €212,426 | +€9,996 | +4.9% |
| Fixed assets | 21/28 | €38,468 | €64,101 | +€25,633 | +66.6% |
| Tangible fixed assets | 22/27 | €38,468 | €64,101 | +€25,633 | +66.6% |
| Land and buildings | 22 | €25,005 | €25,871 | +€866 | +3.5% |
| Plant, machinery and equipment | 23 | €5,612 | €687 | -€4,925 | -87.8% |
| Furniture and vehicles | 24 | €7,851 | €37,543 | +€29,692 | +378.2% |
| Current assets | 29/58 | €163,962 | €148,325 | -€15,637 | -9.5% |
| Stocks and contracts in progress | 3 | €3,864 | €4,167 | +€302 | +7.8% |
| Stocks | 30/36 | €3,864 | €4,167 | +€302 | +7.8% |
| Amounts receivable within one year | 40/41 | €5,089 | €3,699 | -€1,390 | -27.3% |
| Trade receivables | 40 | €5,089 | €3,291 | -€1,798 | -35.3% |
| Other amounts receivable | 41 | - | €408 | +€408 | |
| Cash at bank and in hand | 54/58 | €154,858 | €140,124 | -€14,734 | -9.5% |
| Deferred charges and accrued income | 490/1 | €151 | €336 | +€185 | +122.8% |
| Total equity and liabilities | 10/49 | €202,430 | €212,426 | +€9,996 | +4.9% |
| Equity | 10/15 | €196,623 | €203,357 | +€6,734 | +3.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €190,417 | €197,151 | +€6,734 | +3.5% |
| Distributable reserves | 133 | €190,417 | €197,151 | +€6,734 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,807 | €9,069 | +€3,262 | +56.2% |
| Amounts payable after more than one year | 17 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 178/9 | €1,400 | €1,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,407 | €7,669 | +€3,262 | +74.0% |
| Trade debts | 44 | €855 | €37 | -€817 | -95.6% |
| Suppliers | 440/4 | €855 | €37 | -€817 | -95.6% |
| Taxes, remuneration and social security | 45 | €3,553 | €6,300 | +€2,747 | +77.3% |
| Taxes | 450/3 | €3,553 | €6,300 | +€2,747 | +77.3% |
| Other amounts payable | 47/48 | - | €1,332 | +€1,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,723 | €17,783 | -€2,940 | -14.2% |
| Other operating charges | 640/8 | €1,295 | €2,773 | +€1,478 | +114.1% |
| Gross operating margin | 9900 | €62,034 | €68,868 | +€6,834 | +11.0% |
| Operating profit (loss) | 9901 | €40,016 | €48,313 | +€8,297 | +20.7% |
| Financial income | 75/76B | €2,884 | €1,781 | -€1,104 | -38.3% |
| Recurring financial income | 75 | €2,884 | €1,781 | -€1,104 | -38.3% |
| Financial charges | 65/66B | €559 | €484 | -€75 | -13.4% |
| Recurring financial charges | 65 | €559 | €484 | -€75 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €42,342 | €49,610 | +€7,268 | +17.2% |
| Income taxes | 67/77 | €15,091 | €12,875 | -€2,215 | -14.7% |
| Profit (loss) for the period | 9904 | €27,251 | €36,734 | +€9,483 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,251 | €36,734 | +€9,483 | +34.8% |
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.