KROMAAT: 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.
KROMAAT
Largest movements
- Cash +€114,071
up €114,071 (+127%), from €89,667 to €203,738
mainly Net result for the year (+€121,956) and Depreciation (+€19,509)
- Tangible fixed assets -€17,352
down €17,352 (-20.7%), from €83,676 to €66,324
of which Furniture and vehicles: -€12,533
- Receivables within one year +€15,378
up €15,378 (+30.5%), from €50,342 to €65,720
of which Trade receivables: +€11,935
- Reserves +€121,956
up €121,956 (+64.4%), from €189,354 to €311,310
- Other debts -€10,328
down €10,328 (-49.9%), from €20,715 to €10,387
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts -€3,548
down €3,548 (-100%), from €3,548 to €0
- Gross operating margin +€73,296
up €73,296 (+69.0%), from €106,156 to €179,452
- Taxes +€10,954
up €10,954 (+44.6%), from €24,550 to €35,504
- Depreciation +€4,209
up €4,209 (+27.5%), from €15,300 to €19,509
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 | €228,067 | €340,321 | +€112,254 | +49.2% |
| Fixed assets | 21/28 | €84,476 | €67,124 | -€17,352 | -20.5% |
| Tangible fixed assets | 22/27 | €83,676 | €66,324 | -€17,352 | -20.7% |
| Plant, machinery and equipment | 23 | €4,107 | €2,948 | -€1,160 | -28.2% |
| Furniture and vehicles | 24 | €55,164 | €42,632 | -€12,533 | -22.7% |
| Other tangible fixed assets | 26 | €24,404 | €20,745 | -€3,659 | -15.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €143,591 | €273,197 | +€129,606 | +90.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €50,342 | €65,720 | +€15,378 | +30.5% |
| Trade receivables | 40 | €44,657 | €56,593 | +€11,935 | +26.7% |
| Other amounts receivable | 41 | €5,685 | €9,128 | +€3,443 | +60.6% |
| Cash at bank and in hand | 54/58 | €89,667 | €203,738 | +€114,071 | +127% |
| Deferred charges and accrued income | 490/1 | €3,582 | €3,739 | +€157 | +4.4% |
| Total equity and liabilities | 10/49 | €228,067 | €340,321 | +€112,254 | +49.2% |
| Equity | 10/15 | €201,754 | €329,910 | +€128,156 | +63.5% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €189,354 | €311,310 | +€121,956 | +64.4% |
| Distributable reserves | 133 | €189,354 | €311,310 | +€121,956 | +64.4% |
| Amounts payable | 17/49 | €26,313 | €10,411 | -€15,902 | -60.4% |
| Amounts payable within one year | 42/48 | €26,313 | €10,411 | -€15,902 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,548 | €0 | -€3,548 | -100% |
| Suppliers | 440/4 | €3,548 | €0 | -€3,548 | -100% |
| Taxes, remuneration and social security | 45 | €2,050 | €24 | -€2,026 | -98.8% |
| Taxes | 450/3 | €2,050 | €24 | -€2,026 | -98.8% |
| Other amounts payable | 47/48 | €20,715 | €10,387 | -€10,328 | -49.9% |
| Remuneration, social security and pensions | 62 | €1,383 | €1,046 | -€336 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,300 | €19,509 | +€4,209 | +27.5% |
| Other operating charges | 640/8 | €1,749 | €2,062 | +€313 | +17.9% |
| Gross operating margin | 9900 | €106,156 | €179,452 | +€73,296 | +69.0% |
| Operating profit (loss) | 9901 | €87,725 | €156,835 | +€69,110 | +78.8% |
| Financial income | 75/76B | - | €779 | +€779 | |
| Recurring financial income | 75 | - | €779 | +€779 | |
| Financial charges | 65/66B | €186 | €153 | -€33 | -17.5% |
| Recurring financial charges | 65 | €186 | €153 | -€33 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €87,539 | €157,460 | +€69,921 | +79.9% |
| Income taxes | 67/77 | €24,550 | €35,504 | +€10,954 | +44.6% |
| Profit (loss) for the period | 9904 | €62,989 | €121,956 | +€58,967 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,989 | €121,956 | +€58,967 | +93.6% |
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 15 October 2026 via checked.be.