KROCHMAL & LIEBER: 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.
KROCHMAL & LIEBER
Largest movements
- Cash +€555,298
up €555,298 (+31.2%), from €1.8m to €2.3m
mainly Net result for the year (+€579,166) and Stocks and contracts (+€93,667)
- Receivables within one year +€203,133
up €203,133 (+40.0%), from €507,251 to €710,384
of which Trade receivables: +€226,035
- Stocks and contracts -€93,667
down €93,667 (-4.5%), from €2.1m to €2.0m
- Reserves +€579,166
up €579,166 (+11.1%), from €5.2m to €5.8m
- Gross operating margin +€1.7m
up €1.7m, from -€926,863 to €740,476
- Staff costs -€48,461
down €48,461 (-32.5%), from €149,302 to €100,841
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 | €5,443,257 | €6,058,857 | +€615,601 | +11.3% |
| Fixed assets | 21/28 | €1,044,126 | €994,858 | -€49,268 | -4.7% |
| Tangible fixed assets | 22/27 | €57,711 | €13,076 | -€44,634 | -77.3% |
| Plant, machinery and equipment | 23 | €26,539 | €1,875 | -€24,663 | -92.9% |
| Furniture and vehicles | 24 | €31,172 | €11,201 | -€19,971 | -64.1% |
| Financial fixed assets | 28 | €986,415 | €981,781 | -€4,634 | -0.5% |
| Current assets | 29/58 | €4,399,131 | €5,064,000 | +€664,869 | +15.1% |
| Stocks and contracts in progress | 3 | €2,095,692 | €2,002,025 | -€93,667 | -4.5% |
| Stocks | 30/36 | €2,095,692 | €2,002,025 | -€93,667 | -4.5% |
| Amounts receivable within one year | 40/41 | €507,251 | €710,384 | +€203,133 | +40.0% |
| Trade receivables | 40 | €339,405 | €565,441 | +€226,035 | +66.6% |
| Other amounts receivable | 41 | €167,846 | €144,944 | -€22,902 | -13.6% |
| Cash at bank and in hand | 54/58 | €1,779,962 | €2,335,260 | +€555,298 | +31.2% |
| Deferred charges and accrued income | 490/1 | €16,226 | €16,331 | +€105 | +0.6% |
| Total equity and liabilities | 10/49 | €5,443,257 | €6,058,857 | +€615,601 | +11.3% |
| Equity | 10/15 | €5,250,144 | €5,829,311 | +€579,166 | +11.0% |
| Contributions | 10/11 | €45,513 | €45,513 | = | 0.0% |
| Reserves | 13 | €5,204,631 | €5,783,797 | +€579,166 | +11.1% |
| Distributable reserves | 133 | €5,204,631 | €5,783,797 | +€579,166 | +11.1% |
| Amounts payable | 17/49 | €193,112 | €229,547 | +€36,435 | +18.9% |
| Amounts payable within one year | 42/48 | €193,000 | €229,441 | +€36,441 | +18.9% |
| Trade debts | 44 | €67,218 | €104,120 | +€36,903 | +54.9% |
| Suppliers | 440/4 | €67,218 | €104,120 | +€36,903 | +54.9% |
| Taxes, remuneration and social security | 45 | €12,360 | €15,603 | +€3,244 | +26.2% |
| Taxes | 450/3 | €5,235 | €5,388 | +€153 | +2.9% |
| Remuneration and social security | 454/9 | €7,125 | €10,215 | +€3,091 | +43.4% |
| Other amounts payable | 47/48 | €113,423 | €109,717 | -€3,706 | -3.3% |
| Accrued charges and deferred income | 492/3 | €112 | €106 | -€6 | -5.6% |
| Remuneration, social security and pensions | 62 | €149,302 | €100,841 | -€48,461 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,963 | €17,084 | -€7,879 | -31.6% |
| Other operating charges | 640/8 | €2,664 | €5,283 | +€2,618 | +98.3% |
| Non-recurring operating charges | 66A | - | €33,026 | +€33,026 | |
| Gross operating margin | 9900 | -€926,863 | €740,476 | +€1.7m | |
| Operating profit (loss) | 9901 | -€1,103,792 | €584,241 | +€1.7m | |
| Financial income | 75/76B | €891 | €3,196 | +€2,305 | +259% |
| Recurring financial income | 75 | €891 | €3,196 | +€2,305 | +259% |
| Financial charges | 65/66B | €4,625 | €5,390 | +€765 | +16.5% |
| Recurring financial charges | 65 | €4,625 | €5,390 | +€765 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,107,526 | €582,048 | +€1.7m | |
| Income taxes | 67/77 | €2,283 | €2,881 | +€598 | +26.2% |
| Profit (loss) for the period | 9904 | -€1,109,810 | €579,166 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,109,810 | €579,166 | +€1.7m |
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 13 October 2026 via checked.be.