KROLL ASSOCIATES: 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.
KROLL ASSOCIATES
Largest movements
- Current assets -€1.3m
down €1.3m (-26.1%), from €5.1m to €3.7m
of which Receivables within one year: -€1.3m
- Debts -€723,212
down €723,212 (-17.5%), from €4.1m to €3.4m
of which Accrued charges and deferred income: -€430,119
- Profit (loss) carried forward -€604,555
down €604,555 (-43.6%), from -€1.4m to -€2.0m
- Staff costs -€1.6m
no longer reported in 2013 (was €1.6m)
- Goods and materials -€1.4m
no longer reported in 2013 (was €1.4m)
- Turnover -€870,675
down €870,675 (-20.2%), from €4.3m to €3.4m
- Services and other goods -€699,502
no longer reported in 2013 (was €699,502)
- Taxes -€247,703
down €247,703 (-92.1%), from €268,822 to €21,119
From the 2012 result to the 2013 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,403,398 | €4,075,632 | -€1.3m | -24.6% |
| Fixed assets | 21/28 | €341,471 | €335,466 | -€6,005 | -1.8% |
| Tangible fixed assets | 22/27 | €17,145 | €9,745 | -€7,400 | -43.2% |
| Plant, machinery and equipment | 23 | €13,599 | - | -€13,599 | |
| Other tangible fixed assets | 26 | €3,546 | - | -€3,546 | |
| Financial fixed assets | 28 | €324,326 | €325,722 | +€1,396 | +0.4% |
| Affiliated companies | 280/1 | €292,149 | - | -€292,149 | |
| Participating interests | 280 | €292,149 | - | -€292,149 | |
| Other financial fixed assets | 284/8 | €32,177 | - | -€32,177 | |
| Amounts receivable and cash guarantees | 285/8 | €32,177 | - | -€32,177 | |
| Current assets | 29/58 | €5,061,927 | €3,740,166 | -€1.3m | -26.1% |
| Amounts receivable within one year | 40/41 | €4,317,694 | €2,998,772 | -€1.3m | -30.5% |
| Trade receivables | 40 | €1,574,479 | - | -€1.6m | |
| Other amounts receivable | 41 | €2,743,215 | - | -€2.7m | |
| Cash at bank and in hand | 54/58 | €672,748 | €673,674 | +€926 | +0.1% |
| Deferred charges and accrued income | 490/1 | €71,485 | - | -€71,485 | |
| Total equity and liabilities | 10/49 | €5,403,398 | €4,075,632 | -€1.3m | -24.6% |
| Equity | 10/15 | €1,270,238 | €665,684 | -€604,554 | -47.6% |
| Contributions | 10/11 | €2,651,973 | €2,651,973 | +€0 | 0.0% |
| Capital | 10 | €2,651,973 | - | -€2.7m | |
| Issued capital | 100 | €2,651,973 | - | -€2.7m | |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | - | -€6,197 | |
| Profit (loss) carried forward | 14 | -€1,387,932 | -€1,992,487 | -€604,555 | -43.6% |
| Amounts payable | 17/49 | €4,133,160 | €3,409,948 | -€723,212 | -17.5% |
| Amounts payable within one year | 42/48 | €3,703,041 | €3,289,314 | -€413,727 | -11.2% |
| Trade debts | 44 | €179,738 | €161,148 | -€18,590 | -10.3% |
| Suppliers | 440/4 | €179,738 | - | -€179,738 | |
| Taxes, remuneration and social security | 45 | €814,601 | - | -€814,601 | |
| Taxes | 450/3 | €387,959 | - | -€387,959 | |
| Remuneration and social security | 454/9 | €426,642 | - | -€426,642 | |
| Other amounts payable | 47/48 | €2,708,702 | - | -€2.7m | |
| Accrued charges and deferred income | 492/3 | €430,119 | - | -€430,119 | |
| Turnover | 70 | €4,315,452 | €3,444,777 | -€870,675 | -20.2% |
| Other operating income | 74 | €16,737 | - | -€16,737 | |
| Goods for resale, raw materials and consumables | 60 | €1,429,478 | - | -€1.4m | |
| Purchases | 600/8 | €1,429,478 | - | -€1.4m | |
| Services and other goods | 61 | €699,502 | - | -€699,502 | |
| Remuneration, social security and pensions | 62 | €1,635,047 | - | -€1.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €7,400 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,844 | - | +€38,844 | |
| Other operating charges | 640/8 | €45,881 | - | -€45,881 | |
| Operating profit (loss) | 9901 | €553,725 | €29,435 | -€524,290 | -94.7% |
| Recurring financial income | 75 | €65,976 | €63,131 | -€2,845 | -4.3% |
| Other financial income | 752/9 | €65,976 | - | -€65,976 | |
| Recurring financial charges | 65 | €22,451 | €117,777 | +€95,326 | +425% |
| Debt charges | 650 | €1,931 | €1,100 | -€831 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €775,324 | -€583,435 | -€1.4m | |
| Income taxes | 67/77 | €268,822 | €21,119 | -€247,703 | -92.1% |
| Taxes | 670/3 | €268,822 | - | -€268,822 | |
| Profit (loss) for the period | 9904 | €506,502 | -€604,555 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €506,502 | -€604,555 | -€1.1m |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.