Kroman: 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.
Kroman
Largest movements
- Receivables within one year +€10,551
up €10,551 (+12.2%), from €86,733 to €97,284
- Cash -€4,913
down €4,913 (-13.7%), from €35,978 to €31,065
mainly Receivables within one year (-€10,551) and Tax, wage and social debts (-€10,465)
- Reserves +€23,961
up €23,961 (+7.8%), from €308,350 to €332,311
- Tax, wage and social debts -€10,465
down €10,465 (-28.7%), from €36,512 to €26,047
- Trade debts -€7,858
down €7,858 (-59.8%), from €13,149 to €5,291
- Gross operating margin -€41,541
down €41,541 (-53.5%), from €77,668 to €36,127
- Taxes -€12,467
down €12,467 (-51.3%), from €24,310 to €11,843
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 | €438,254 | €443,892 | +€5,638 | +1.3% |
| Fixed assets | 21/28 | €314,895 | €314,895 | = | 0.0% |
| Financial fixed assets | 28 | €314,895 | €314,895 | = | 0.0% |
| Current assets | 29/58 | €123,359 | €128,997 | +€5,638 | +4.6% |
| Amounts receivable within one year | 40/41 | €86,733 | €97,284 | +€10,551 | +12.2% |
| Trade receivables | 40 | €86,733 | €97,284 | +€10,551 | +12.2% |
| Cash at bank and in hand | 54/58 | €35,978 | €31,065 | -€4,913 | -13.7% |
| Deferred charges and accrued income | 490/1 | €648 | €648 | = | 0.0% |
| Total equity and liabilities | 10/49 | €438,254 | €443,892 | +€5,638 | +1.3% |
| Equity | 10/15 | €388,350 | €412,311 | +€23,961 | +6.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €308,350 | €332,311 | +€23,961 | +7.8% |
| Distributable reserves | 133 | €308,350 | €332,311 | +€23,961 | +7.8% |
| Amounts payable | 17/49 | €49,904 | €31,581 | -€18,323 | -36.7% |
| Amounts payable within one year | 42/48 | €49,904 | €31,581 | -€18,323 | -36.7% |
| Trade debts | 44 | €13,149 | €5,291 | -€7,858 | -59.8% |
| Suppliers | 440/4 | €13,149 | €5,291 | -€7,858 | -59.8% |
| Taxes, remuneration and social security | 45 | €36,512 | €26,047 | -€10,465 | -28.7% |
| Taxes | 450/3 | €36,512 | €26,047 | -€10,465 | -28.7% |
| Other amounts payable | 47/48 | €243 | €243 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €77,668 | €36,127 | -€41,541 | -53.5% |
| Operating profit (loss) | 9901 | €77,281 | €35,727 | -€41,554 | -53.8% |
| Financial income | 75/76B | €93 | €19 | -€74 | -79.3% |
| Recurring financial income | 75 | €93 | €19 | -€74 | -79.3% |
| Financial charges | 65/66B | €63 | -€58 | -€121 | |
| Recurring financial charges | 65 | €63 | -€58 | -€121 | |
| Profit (loss) for the period before taxes | 9903 | €77,311 | €35,804 | -€41,507 | -53.7% |
| Income taxes | 67/77 | €24,310 | €11,843 | -€12,467 | -51.3% |
| Profit (loss) for the period | 9904 | €53,001 | €23,961 | -€29,039 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,001 | €23,961 | -€29,039 | -54.8% |
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.