KROM BEHEER: 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.
KROM BEHEER
Largest movements
- Cash -€19,859
down €19,859 (-21.5%), from €92,298 to €72,440
mainly Contributions, distributions and other (-€111,534) and Investment in fixed assets (net) (-€8,113)
- Reserves -€93,209
down €93,209 (-19.4%), from €481,368 to €388,159
of which Distributable reserves: -€93,209
- Other debts +€76,423
up €76,423 (+104,503%), from €73 to €76,496
- Gross operating margin -€20,053
down €20,053 (-34.1%), from €58,847 to €38,794
- Taxes -€6,604
down €6,604 (-41.5%), from €15,902 to €9,298
- Other operating charges +€1,357
up €1,357 (+34.1%), from €3,979 to €5,335
- Financial income +€612
up €612 (+56.2%), from €1,089 to €1,701
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 | €504,504 | €484,465 | -€20,039 | -4.0% |
| Fixed assets | 21/28 | €380,809 | €381,996 | +€1,187 | +0.3% |
| Tangible fixed assets | 22/27 | €374,532 | €375,496 | +€964 | +0.3% |
| Land and buildings | 22 | €99,478 | €93,867 | -€5,612 | -5.6% |
| Plant, machinery and equipment | 23 | €433 | - | -€433 | |
| Furniture and vehicles | 24 | €659 | €3,609 | +€2,950 | +448% |
| Other tangible fixed assets | 26 | €273,962 | €278,020 | +€4,058 | +1.5% |
| Financial fixed assets | 28 | €6,277 | €6,500 | +€223 | +3.6% |
| Current assets | 29/58 | €123,694 | €102,469 | -€21,225 | -17.2% |
| Amounts receivable within one year | 40/41 | €30,663 | €29,273 | -€1,390 | -4.5% |
| Trade receivables | 40 | €6,383 | €9,419 | +€3,036 | +47.6% |
| Other amounts receivable | 41 | €24,280 | €19,854 | -€4,426 | -18.2% |
| Cash at bank and in hand | 54/58 | €92,298 | €72,440 | -€19,859 | -21.5% |
| Deferred charges and accrued income | 490/1 | €733 | €756 | +€23 | +3.2% |
| Total equity and liabilities | 10/49 | €504,504 | €484,465 | -€20,039 | -4.0% |
| Equity | 10/15 | €499,968 | €406,759 | -€93,209 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €481,368 | €388,159 | -€93,209 | -19.4% |
| Tax-exempt reserves | 132 | €3,899 | €3,899 | = | 0.0% |
| Distributable reserves | 133 | €477,469 | €384,260 | -€93,209 | -19.5% |
| Amounts payable | 17/49 | €4,536 | €77,706 | +€73,170 | +1,613% |
| Amounts payable within one year | 42/48 | €4,536 | €77,706 | +€73,170 | +1,613% |
| Trade debts | 44 | €1,750 | - | -€1,750 | |
| Suppliers | 440/4 | €1,750 | - | -€1,750 | |
| Taxes, remuneration and social security | 45 | €2,713 | €1,210 | -€1,503 | -55.4% |
| Taxes | 450/3 | €2,713 | €1,210 | -€1,503 | -55.4% |
| Other amounts payable | 47/48 | €73 | €76,496 | +€76,423 | +104,503% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €6,927 | +€102 | +1.5% |
| Other operating charges | 640/8 | €3,979 | €5,335 | +€1,357 | +34.1% |
| Gross operating margin | 9900 | €58,847 | €38,794 | -€20,053 | -34.1% |
| Operating profit (loss) | 9901 | €48,044 | €26,532 | -€21,512 | -44.8% |
| Financial income | 75/76B | €1,089 | €1,701 | +€612 | +56.2% |
| Recurring financial income | 75 | €1,089 | €1,701 | +€612 | +56.2% |
| Financial charges | 65/66B | €967 | €610 | -€357 | -36.9% |
| Recurring financial charges | 65 | €967 | €610 | -€357 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €48,166 | €27,623 | -€20,543 | -42.7% |
| Income taxes | 67/77 | €15,902 | €9,298 | -€6,604 | -41.5% |
| Profit (loss) for the period | 9904 | €32,263 | €18,325 | -€13,939 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,263 | €18,325 | -€13,939 | -43.2% |
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 27 October 2026 via checked.be.