KROKOOPDIEL: 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.
KROKOOPDIEL
Largest movements
- Stocks and contracts +€509,258
up €509,258 (+35.5%), from €1.4m to €1.9m
of which Stocks: +€715,072
- Receivables within one year +€158,898
up €158,898 (+161%), from €98,714 to €257,613
of which Trade receivables: +€146,157
- Cash +€46,979
up €46,979 (+143%), from €32,750 to €79,729
mainly Other debts (+€955,916) and Net result for the year (+€161,681)
- Tangible fixed assets +€43,527
up €43,527 (+3.5%), from €1.3m to €1.3m
of which Furniture and vehicles: +€82,183
- Other debts +€955,916
up €955,916 (+94.5%), from €1.0m to €2.0m
- Short-term financial debts -€387,142
down €387,142 (-47.6%), from €814,142 to €427,000
- Reserves +€161,681
up €161,681 (+38.9%), from €415,625 to €577,306
- Debts after one year +€55,640
new in 2025: €55,640
- Gross operating margin +€113,209
up €113,209 (+57.5%), from €196,977 to €310,186
- Taxes +€36,341
up €36,341 (+88.6%), from €41,036 to €77,377
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 | €2,818,090 | €3,580,210 | +€762,120 | +27.0% |
| Fixed assets | 21/28 | €1,250,719 | €1,294,246 | +€43,527 | +3.5% |
| Tangible fixed assets | 22/27 | €1,250,719 | €1,294,246 | +€43,527 | +3.5% |
| Land and buildings | 22 | €1,207,415 | €1,168,759 | -€38,656 | -3.2% |
| Furniture and vehicles | 24 | €3,504 | €85,687 | +€82,183 | +2,345% |
| Other tangible fixed assets | 26 | €39,800 | €39,800 | = | 0.0% |
| Current assets | 29/58 | €1,567,372 | €2,285,965 | +€718,593 | +45.8% |
| Stocks and contracts in progress | 3 | €1,434,530 | €1,943,788 | +€509,258 | +35.5% |
| Stocks | 30/36 | €1,228,716 | €1,943,788 | +€715,072 | +58.2% |
| Contracts in progress | 37 | €205,814 | - | -€205,814 | |
| Amounts receivable within one year | 40/41 | €98,714 | €257,613 | +€158,898 | +161% |
| Trade receivables | 40 | €8,791 | €154,948 | +€146,157 | +1,663% |
| Other amounts receivable | 41 | €89,924 | €102,664 | +€12,741 | +14.2% |
| Cash at bank and in hand | 54/58 | €32,750 | €79,729 | +€46,979 | +143% |
| Deferred charges and accrued income | 490/1 | €1,377 | €4,835 | +€3,458 | +251% |
| Total equity and liabilities | 10/49 | €2,818,090 | €3,580,210 | +€762,120 | +27.0% |
| Equity | 10/15 | €735,314 | €896,996 | +€161,681 | +22.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €415,625 | €577,306 | +€161,681 | +38.9% |
| Distributable reserves | 133 | €415,625 | €577,306 | +€161,681 | +38.9% |
| Profit (loss) carried forward | 14 | €299,690 | €299,690 | = | 0.0% |
| Amounts payable | 17/49 | €2,082,776 | €2,683,215 | +€600,439 | +28.8% |
| Amounts payable after more than one year | 17 | - | €55,640 | +€55,640 | |
| Financial debts | 170/4 | - | €55,640 | +€55,640 | |
| Amounts payable within one year | 42/48 | €2,082,776 | €2,627,575 | +€544,799 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,270 | +€17,270 | |
| Financial debts | 43 | €814,142 | €427,000 | -€387,142 | -47.6% |
| Credit institutions | 430/8 | €814,142 | €427,000 | -€387,142 | -47.6% |
| Trade debts | 44 | €237,176 | €209,161 | -€28,015 | -11.8% |
| Suppliers | 440/4 | €237,176 | €209,161 | -€28,015 | -11.8% |
| Taxes, remuneration and social security | 45 | €20,145 | €6,915 | -€13,230 | -65.7% |
| Taxes | 450/3 | €20,145 | €6,915 | -€13,230 | -65.7% |
| Other amounts payable | 47/48 | €1,011,312 | €1,967,229 | +€955,916 | +94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,269 | €41,020 | +€751 | +1.9% |
| Other operating charges | 640/8 | €4,699 | €5,611 | +€913 | +19.4% |
| Gross operating margin | 9900 | €196,977 | €310,186 | +€113,209 | +57.5% |
| Operating profit (loss) | 9901 | €152,010 | €263,555 | +€111,545 | +73.4% |
| Financial income | 75/76B | €75 | €404 | +€329 | +438% |
| Recurring financial income | 75 | €75 | €404 | +€329 | +438% |
| Financial charges | 65/66B | €27,970 | €24,901 | -€3,069 | -11.0% |
| Recurring financial charges | 65 | €27,970 | €24,901 | -€3,069 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €124,115 | €239,058 | +€114,944 | +92.6% |
| Income taxes | 67/77 | €41,036 | €77,377 | +€36,341 | +88.6% |
| Profit (loss) for the period | 9904 | €83,079 | €161,681 | +€78,602 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,079 | €161,681 | +€78,602 | +94.6% |
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 21 October 2026 via checked.be.