Kroma: what changed
Two fiscal 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.
Kroma
Largest movements
- Tangible fixed assets -€17,234
down €17,234 (-28.2%), from €61,102 to €43,867
- Cash -€10,091
down €10,091 (-59.2%), from €17,034 to €6,943
mainly Debts after one year (-€11,115) and Receivables within one year (-€5,320)
- Receivables within one year +€5,320
up €5,320 (+16.3%), from €32,541 to €37,862
of which Trade receivables: +€4,716
- Debts after one year -€11,115
down €11,115 (-34.7%), from €32,006 to €20,891
- Tax, wage and social debts -€4,141
down €4,141 (-29.4%), from €14,093 to €9,952
of which Taxes: -€5,726
- Reserves -€3,813
down €3,813 (-8.3%), from €45,949 to €42,136
- Other debts -€3,065
down €3,065 (-40.2%), from €7,621 to €4,556
- Gross operating margin -€5,792
down €5,792 (-26.1%), from €22,168 to €16,375
- Depreciation -€940
down €940 (-5.2%), from €18,174 to €17,234
- Financial charges -€582
down €582 (-21.2%), from €2,749 to €2,168
- Other operating charges -€581
down €581 (-52.8%), from €1,101 to €520
- Taxes -€386
down €386 (-59.1%), from €653 to €267
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.
Cash bridge derived
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 | €115,677 | €93,672 | -€22,005 | -19.0% |
| Fixed assets | 21/28 | €66,102 | €48,867 | -€17,234 | -26.1% |
| Tangible fixed assets | 22/27 | €61,102 | €43,867 | -€17,234 | -28.2% |
| Furniture and vehicles | 24 | €61,102 | €43,867 | -€17,234 | -28.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €49,576 | €44,805 | -€4,771 | -9.6% |
| Amounts receivable within one year | 40/41 | €32,541 | €37,862 | +€5,320 | +16.3% |
| Trade receivables | 40 | €32,189 | €36,905 | +€4,716 | +14.7% |
| Other amounts receivable | 41 | €352 | €957 | +€604 | +171.6% |
| Cash at bank and in hand | 54/58 | €17,034 | €6,943 | -€10,091 | -59.2% |
| Total equity and liabilities | 10/49 | €115,677 | €93,672 | -€22,005 | -19.0% |
| Equity | 10/15 | €50,949 | €47,136 | -€3,813 | -7.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,949 | €42,136 | -€3,813 | -8.3% |
| Distributable reserves | 133 | €45,949 | €42,136 | -€3,813 | -8.3% |
| Amounts payable | 17/49 | €64,728 | €46,536 | -€18,192 | -28.1% |
| Amounts payable after more than one year | 17 | €32,006 | €20,891 | -€11,115 | -34.7% |
| Financial debts | 170/4 | €32,006 | €20,891 | -€11,115 | -34.7% |
| Amounts payable within one year | 42/48 | €32,722 | €25,645 | -€7,078 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €10,554 | €11,115 | +€561 | +5.3% |
| Trade debts | 44 | €455 | €23 | -€433 | -95.1% |
| Suppliers | 440/4 | €455 | €23 | -€433 | -95.1% |
| Taxes, remuneration and social security | 45 | €14,093 | €9,952 | -€4,141 | -29.4% |
| Taxes | 450/3 | €5,960 | €234 | -€5,726 | -96.1% |
| Remuneration and social security | 454/9 | €8,133 | €9,718 | +€1,585 | +19.5% |
| Other amounts payable | 47/48 | €7,621 | €4,556 | -€3,065 | -40.2% |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,174 | €17,234 | -€940 | -5.2% |
| Other operating charges | 640/8 | €1,101 | €520 | -€581 | -52.8% |
| Gross operating margin | 9900 | €22,168 | €16,375 | -€5,792 | -26.1% |
| Operating profit (loss) | 9901 | €2,693 | -€1,379 | -€4,071 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,749 | €2,168 | -€582 | -21.2% |
| Recurring financial charges | 65 | €2,749 | €2,168 | -€582 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€57 | -€3,546 | -€3,490 | -6142.4% |
| Income taxes | 67/77 | €653 | €267 | -€386 | -59.1% |
| Profit (loss) for the period | 9904 | -€710 | -€3,813 | -€3,103 | -437.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€710 | -€3,813 | -€3,103 | -437.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.