KROKKEBAAS: 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.
What changed
KROKKEBAAS
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€107,396
2024 · €120,631-€13,236
Equity
€1.9m
2024 · €1.9m-€6,626
Cash
€29,387
2024 · €24,741+€4,646
Balance sheet total
€2.2m
2024 · €2.2m-€30,717
Largest movements
Assets
- Tangible fixed assets -€26,727
down €26,727 (-2.4%), from €1.1m to €1.1m
of which Plant, machinery and equipment: -€14,292
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€23,227
down €23,227 (-7.5%), from €309,244 to €286,017
- Financial income +€6,509
up €6,509 (+22.8%), from €28,552 to €35,062
- Taxes -€4,659
down €4,659 (-11.0%), from €42,398 to €37,738
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.
Result 2024
€120,631
Gross operating margin
-€23,227
Staff costs
+€2,629
Depreciation
-€2,847
Other operating charges
+€97
Financial income
+€6,509
Financial charges
-€1,056
Taxes
+€4,659
Result 2025
€107,396
raises the resultlowers the result
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.
From operations
+€133,788
Investment
-€15,120
Financing
-€114,022
Cash 2024
€24,741
From operations (derived)
+€133,788
Net result for the year
+€107,396
Depreciation
+€41,847
Stocks and contracts
+€559
Receivables within one year
+€11,173
Deferred charges and accrued income
-€3,095
Trade debts
-€15,618
Tax, wage and social debts
-€6,498
Other debts
+€141
Accrued charges and deferred income
-€2,116
Investment (derived)
-€15,120
Investment in fixed assets (net)
-€15,120
Financing
-€114,022
Contributions, distributions and other
-€114,022
Cash 2025
€29,387
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,197,872 | €2,167,155 | -€30,717 | -1.4% |
| Fixed assets | 21/28 | €1,100,159 | €1,073,432 | -€26,727 | -2.4% |
| Tangible fixed assets | 22/27 | €1,100,091 | €1,073,364 | -€26,727 | -2.4% |
| Land and buildings | 22 | €1,043,334 | €1,034,331 | -€9,003 | -0.9% |
| Plant, machinery and equipment | 23 | €42,212 | €27,919 | -€14,292 | -33.9% |
| Furniture and vehicles | 24 | €14,545 | €11,113 | -€3,431 | -23.6% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €1,097,713 | €1,093,722 | -€3,991 | -0.4% |
| Amounts receivable after more than one year | 29 | €950,000 | €950,000 | = | 0.0% |
| Other amounts receivable | 291 | €950,000 | €950,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €64,383 | €63,825 | -€559 | -0.9% |
| Stocks | 30/36 | €64,383 | €63,825 | -€559 | -0.9% |
| Amounts receivable within one year | 40/41 | €30,088 | €18,915 | -€11,173 | -37.1% |
| Trade receivables | 40 | €3,863 | €6,812 | +€2,949 | +76.3% |
| Other amounts receivable | 41 | €26,225 | €12,103 | -€14,122 | -53.8% |
| Cash at bank and in hand | 54/58 | €24,741 | €29,387 | +€4,646 | +18.8% |
| Deferred charges and accrued income | 490/1 | €28,500 | €31,595 | +€3,095 | +10.9% |
| Total equity and liabilities | 10/49 | €2,197,872 | €2,167,155 | -€30,717 | -1.4% |
| Equity | 10/15 | €1,908,066 | €1,901,440 | -€6,626 | -0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,011,309 | €1,011,309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,011,309 | €1,011,309 | = | 0.0% |
| Legal reserve | 130 | €61,309 | €61,309 | = | 0.0% |
| Other | 1319 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €834,757 | €828,131 | -€6,626 | -0.8% |
| Amounts payable | 17/49 | €289,806 | €265,715 | -€24,091 | -8.3% |
| Amounts payable within one year | 42/48 | €135,473 | €113,498 | -€21,975 | -16.2% |
| Trade debts | 44 | €122,345 | €106,727 | -€15,618 | -12.8% |
| Suppliers | 440/4 | €122,345 | €106,727 | -€15,618 | -12.8% |
| Taxes, remuneration and social security | 45 | €13,128 | €6,630 | -€6,498 | -49.5% |
| Taxes | 450/3 | €2,382 | - | -€2,382 | |
| Remuneration and social security | 454/9 | €10,746 | €6,630 | -€4,116 | -38.3% |
| Other amounts payable | 47/48 | - | €141 | +€141 | |
| Accrued charges and deferred income | 492/3 | €154,333 | €152,217 | -€2,116 | -1.4% |
| Non-recurring operating income | 76A | - | €3,233 | +€3,233 | |
| Remuneration, social security and pensions | 62 | €129,083 | €126,455 | -€2,629 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,999 | €41,847 | +€2,847 | +7.3% |
| Other operating charges | 640/8 | €5,109 | €5,011 | -€97 | -1.9% |
| Gross operating margin | 9900 | €309,244 | €286,017 | -€23,227 | -7.5% |
| Operating profit (loss) | 9901 | €136,052 | €112,704 | -€23,348 | -17.2% |
| Financial income | 75/76B | €28,552 | €35,062 | +€6,509 | +22.8% |
| Recurring financial income | 75 | €28,552 | €35,062 | +€6,509 | +22.8% |
| Financial charges | 65/66B | €1,576 | €2,632 | +€1,056 | +67.0% |
| Recurring financial charges | 65 | €1,576 | €2,632 | +€1,056 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €163,029 | €145,134 | -€17,895 | -11.0% |
| Income taxes | 67/77 | €42,398 | €37,738 | -€4,659 | -11.0% |
| Profit (loss) for the period | 9904 | €120,631 | €107,396 | -€13,236 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,631 | €107,396 | -€13,236 | -11.0% |
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.