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
- Receivables within one year -€135,994
down €135,994 (-4.4%), from €3.1m to €3.0m
of which Other amounts receivable: -€131,147
- Profit (loss) carried forward -€210,979
down €210,979 (-9.6%), from -€2.2m to -€2.4m
- Other debts +€132,335
up €132,335 (+2.8%), from €4.8m to €4.9m
- Tax, wage and social debts -€76,757
down €76,757 (-20.9%), from €367,395 to €290,637
of which Remuneration and social security: -€78,156
- Staff costs -€1.1m
down €1.1m (-70.7%), from €1.6m to €466,347
- Gross operating margin -€153,504
down €153,504 (-22.8%), from €672,214 to €518,710
- Financial charges +€81,719
up €81,719 (+47.5%), from €172,117 to €253,835
- Financial income -€38,336
down €38,336 (-100%), from €38,336 to €0
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,140,803 | €2,996,509 | -€144,294 | -4.6% |
| Current assets | 29/58 | €3,140,803 | €2,996,509 | -€144,294 | -4.6% |
| Amounts receivable within one year | 40/41 | €3,126,230 | €2,990,236 | -€135,994 | -4.4% |
| Trade receivables | 40 | €63,802 | €58,956 | -€4,846 | -7.6% |
| Other amounts receivable | 41 | €3,062,427 | €2,931,280 | -€131,147 | -4.3% |
| Deferred charges and accrued income | 490/1 | €14,574 | €6,273 | -€8,301 | -57.0% |
| Total equity and liabilities | 10/49 | €3,140,803 | €2,996,509 | -€144,294 | -4.6% |
| Equity | 10/15 | -€2,045,512 | -€2,256,491 | -€210,979 | -10.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,195,512 | -€2,406,491 | -€210,979 | -9.6% |
| Amounts payable | 17/49 | €5,186,315 | €5,253,000 | +€66,685 | +1.3% |
| Amounts payable within one year | 42/48 | €5,166,937 | €5,246,524 | +€79,587 | +1.5% |
| Trade debts | 44 | €13,057 | €37,067 | +€24,009 | +184% |
| Suppliers | 440/4 | €13,057 | €37,067 | +€24,009 | +184% |
| Taxes, remuneration and social security | 45 | €367,395 | €290,637 | -€76,757 | -20.9% |
| Taxes | 450/3 | €865 | €2,264 | +€1,398 | +162% |
| Remuneration and social security | 454/9 | €366,530 | €288,374 | -€78,156 | -21.3% |
| Other amounts payable | 47/48 | €4,786,485 | €4,918,819 | +€132,335 | +2.8% |
| Accrued charges and deferred income | 492/3 | €19,378 | €6,477 | -€12,902 | -66.6% |
| Remuneration, social security and pensions | 62 | €1,592,723 | €466,347 | -€1.1m | -70.7% |
| Other operating charges | 640/8 | €7,437 | €9,507 | +€2,069 | +27.8% |
| Gross operating margin | 9900 | €672,214 | €518,710 | -€153,504 | -22.8% |
| Operating profit (loss) | 9901 | -€927,946 | €42,856 | +€970,803 | |
| Financial income | 75/76B | €38,336 | €0 | -€38,336 | -100% |
| Recurring financial income | 75 | €38,336 | €0 | -€38,336 | -100% |
| Financial charges | 65/66B | €172,117 | €253,835 | +€81,719 | +47.5% |
| Recurring financial charges | 65 | €172,117 | €253,835 | +€81,719 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,061,727 | -€210,979 | +€850,748 | +80.1% |
| Income taxes | 67/77 | €2,382 | €0 | -€2,382 | -100% |
| Profit (loss) for the period | 9904 | -€1,064,109 | -€210,979 | +€853,130 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,064,109 | -€210,979 | +€853,130 | +80.2% |
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 16 October 2026 via checked.be.