KROEGLAND: 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.
KROEGLAND
Largest movements
- Tangible fixed assets -€29,459
down €29,459 (-2.0%), from €1.4m to €1.4m
- Receivables within one year -€14,813
down €14,813 (-58.8%), from €25,212 to €10,399
of which Other amounts receivable: -€15,212
- Profit (loss) carried forward -€55,747
down €55,747 (-214%), from -€26,076 to -€81,823
- Contributions +€50,000
up €50,000 (+3.5%), from €1.4m to €1.5m
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€36,805
down €36,805, from €35,116 to -€1,689
- Depreciation +€23,281
up €23,281 (+143%), from €16,277 to €39,557
- Other operating charges +€13,981
up €13,981 (+3,523%), from €397 to €14,378
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 | €1,480,075 | €1,424,281 | -€55,794 | -3.8% |
| Fixed assets | 21/28 | €1,442,893 | €1,413,435 | -€29,459 | -2.0% |
| Tangible fixed assets | 22/27 | €1,442,893 | €1,413,435 | -€29,459 | -2.0% |
| Land and buildings | 22 | €1,364,268 | €1,351,086 | -€13,182 | -1.0% |
| Plant, machinery and equipment | 23 | €40,081 | €30,606 | -€9,475 | -23.6% |
| Furniture and vehicles | 24 | €38,545 | €31,743 | -€6,802 | -17.6% |
| Current assets | 29/58 | €37,182 | €10,846 | -€26,335 | -70.8% |
| Amounts receivable within one year | 40/41 | €25,212 | €10,399 | -€14,813 | -58.8% |
| Trade receivables | 40 | - | €399 | +€399 | |
| Other amounts receivable | 41 | €25,212 | €10,000 | -€15,212 | -60.3% |
| Cash at bank and in hand | 54/58 | €11,970 | €447 | -€11,523 | -96.3% |
| Total equity and liabilities | 10/49 | €1,480,075 | €1,424,281 | -€55,794 | -3.8% |
| Equity | 10/15 | €1,396,678 | €1,390,931 | -€5,747 | -0.4% |
| Contributions | 10/11 | €1,422,754 | €1,472,754 | +€50,000 | +3.5% |
| Profit (loss) carried forward | 14 | -€26,076 | -€81,823 | -€55,747 | -214% |
| Amounts payable | 17/49 | €83,397 | €33,350 | -€50,047 | -60.0% |
| Amounts payable within one year | 42/48 | €50,397 | €9,350 | -€41,047 | -81.4% |
| Trade debts | 44 | €397 | €2,345 | +€1,948 | +491% |
| Suppliers | 440/4 | €397 | €2,345 | +€1,948 | +491% |
| Taxes, remuneration and social security | 45 | - | €7,005 | +€7,005 | |
| Taxes | 450/3 | - | €2,505 | +€2,505 | |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Accrued charges and deferred income | 492/3 | €33,000 | €24,000 | -€9,000 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,277 | €39,557 | +€23,281 | +143% |
| Other operating charges | 640/8 | €397 | €14,378 | +€13,981 | +3,523% |
| Gross operating margin | 9900 | €35,116 | -€1,689 | -€36,805 | |
| Operating profit (loss) | 9901 | €18,443 | -€55,625 | -€74,068 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €123 | €123 | -€0 | -0.1% |
| Recurring financial charges | 65 | €123 | €123 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €18,320 | -€55,747 | -€74,067 | |
| Profit (loss) for the period | 9904 | €18,320 | -€55,747 | -€74,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,320 | -€55,747 | -€74,067 |
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 24 October 2026 via checked.be.