Kroisult: 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.
Kroisult
Largest movements
- Cash -€214,617
down €214,617 (-86.8%), from €247,288 to €32,671
mainly Contributions, distributions and other (-€229,743) and Investment in fixed assets (net) (-€41,179)
- Tangible fixed assets +€35,240
up €35,240 (+1184.9%), from €2,974 to €38,214
of which Furniture and vehicles: +€35,832
- Receivables within one year +€11,034
up €11,034 (+59.0%), from €18,695 to €29,728
of which Other amounts receivable: +€6,965
- Reserves -€229,743
no longer reported in 2025 (was €229,743)
- Profit (loss) carried forward +€91,265
new in 2025: €91,265
- Tax, wage and social debts -€30,882
down €30,882 (-85.0%), from €36,321 to €5,440
- Gross operating margin -€22,160
down €22,160 (-15.1%), from €146,897 to €124,736
- Taxes -€6,447
down €6,447 (-19.8%), from €32,482 to €26,036
- Depreciation +€5,101
up €5,101 (+609.0%), from €838 to €5,939
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 | €269,561 | €100,669 | -€168,892 | -62.7% |
| Fixed assets | 21/28 | €2,974 | €38,214 | +€35,240 | +1184.9% |
| Tangible fixed assets | 22/27 | €2,974 | €38,214 | +€35,240 | +1184.9% |
| Plant, machinery and equipment | 23 | €1,501 | €909 | -€592 | -39.4% |
| Furniture and vehicles | 24 | €1,473 | €37,305 | +€35,832 | +2431.9% |
| Current assets | 29/58 | €266,587 | €62,455 | -€204,132 | -76.6% |
| Amounts receivable within one year | 40/41 | €18,695 | €29,728 | +€11,034 | +59.0% |
| Trade receivables | 40 | €18,695 | €22,763 | +€4,068 | +21.8% |
| Other amounts receivable | 41 | - | €6,965 | +€6,965 | |
| Cash at bank and in hand | 54/58 | €247,288 | €32,671 | -€214,617 | -86.8% |
| Deferred charges and accrued income | 490/1 | €605 | €56 | -€549 | -90.8% |
| Total equity and liabilities | 10/49 | €269,561 | €100,669 | -€168,892 | -62.7% |
| Equity | 10/15 | €232,743 | €94,265 | -€138,478 | -59.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €229,743 | - | -€229,743 | |
| Distributable reserves | 133 | €229,743 | - | -€229,743 | |
| Profit (loss) carried forward | 14 | - | €91,265 | +€91,265 | |
| Amounts payable | 17/49 | €36,818 | €6,404 | -€30,414 | -82.6% |
| Amounts payable within one year | 42/48 | €36,358 | €5,490 | -€30,869 | -84.9% |
| Trade debts | 44 | €37 | €50 | +€13 | +35.4% |
| Suppliers | 440/4 | €37 | €50 | +€13 | +35.4% |
| Taxes, remuneration and social security | 45 | €36,321 | €5,440 | -€30,882 | -85.0% |
| Taxes | 450/3 | €36,321 | €5,440 | -€30,882 | -85.0% |
| Accrued charges and deferred income | 492/3 | €460 | €915 | +€455 | +98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €5,939 | +€5,101 | +609.0% |
| Other operating charges | 640/8 | €382 | €1,094 | +€712 | +186.2% |
| Gross operating margin | 9900 | €146,897 | €124,736 | -€22,160 | -15.1% |
| Operating profit (loss) | 9901 | €145,677 | €117,704 | -€27,973 | -19.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €396 | €403 | +€7 | +1.8% |
| Recurring financial charges | 65 | €396 | €403 | +€7 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €145,281 | €117,301 | -€27,980 | -19.3% |
| Income taxes | 67/77 | €32,482 | €26,036 | -€6,447 | -19.8% |
| Profit (loss) for the period | 9904 | €112,799 | €91,265 | -€21,534 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,799 | €91,265 | -€21,534 | -19.1% |
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.