KRONES: 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.
What changed
KRONES
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9.5m
2024 · €4.1m+€5.4m
Equity
€2.6m
2024 · €2.1m+€532,712
Cash
€2.3m
2024 · €1.6m+€703,208
Balance sheet total
€39.1m
2024 · €37.1m+€2.0m
Largest movements
Assets
- Deferred charges and accrued income +€1.5m
up €1.5m (+22639.4%), from €6,594 to €1.5m
- Cash +€703,208
up €703,208 (+44.3%), from €1.6m to €2.3m
mainly Net result for the year (+€9.5m) and Other debts (+€5.1m)
- Financial fixed assets -€450,000
no longer reported in 2025 (was €450,000)
Equity and liabilities
- Other debts +€5.1m
up €5.1m (+130.8%), from €3.9m to €9.0m
- Trade debts -€1.3m
down €1.3m (-7.6%), from €17.2m to €15.9m
of which Suppliers: -€852,861
- Advances received -€983,720
down €983,720 (-81.8%), from €1.2m to €218,532
- Provisions -€771,117
down €771,117 (-45.0%), from €1.7m to €942,218
- Profit (loss) carried forward +€532,712
up €532,712 (+66.7%), from €799,255 to €1.3m
Income statement
- Turnover +€13.7m
up €13.7m (+21.6%), from €63.6m to €77.3m
- Goods and materials +€8.7m
up €8.7m (+19.3%), from €45.3m to €54.0m
of which Purchases: +€9.5m
- Taxes +€1.9m
up €1.9m (+127.4%), from €1.5m to €3.5m
- Staff costs +€1.3m
up €1.3m (+12.6%), from €10.3m to €11.6m
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.
Result 2024
€4.1m
Turnover
+€13.7m
Other operating income
+€770,133
Goods and materials
-€8.7m
Services and other goods
-€176,708
Staff costs
-€1.3m
Depreciation
-€30,090
Write-downs
-€750,000
Provisions
+€13,141
Other operating charges
-€2,109
Other operating items
+€4.5m
Financial income
-€177,845
Financial charges
-€475,258
Taxes
-€1.9m
Result 2025
€9.5m
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.
From operations
+€9.4m
Investment
+€306,681
Financing
-€9.0m
Cash 2024
€1.6m
From operations (derived)
+€9.4m
Net result for the year
+€9.5m
Depreciation
+€118,320
Receivables within one year
-€226,079
Deferred charges and accrued income
-€1.5m
Provisions
-€771,117
Trade debts
-€1.3m
Tax, wage and social debts
-€411,779
Advances received
-€983,720
Other debts
+€5.1m
Accrued charges and deferred income
-€167,714
Investment (derived)
+€306,681
Investment in fixed assets (net)
+€306,681
Financing
-€9.0m
Contributions, distributions and other
-€9.0m
Cash 2025
€2.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,086,526 | €39,083,577 | +€2.0m | +5.4% |
| Fixed assets | 21/28 | €986,057 | €561,056 | -€425,001 | -43.1% |
| Intangible fixed assets | 21 | €98 | €0 | -€98 | -100.0% |
| Tangible fixed assets | 22/27 | €535,958 | €561,056 | +€25,098 | +4.7% |
| Land and buildings | 22 | €422,262 | €387,503 | -€34,759 | -8.2% |
| Plant, machinery and equipment | 23 | €111,838 | €173,177 | +€61,339 | +54.8% |
| Furniture and vehicles | 24 | €1,858 | €376 | -€1,482 | -79.8% |
| Financial fixed assets | 28 | €450,000 | - | -€450,000 | |
| Affiliated companies | 280/1 | €450,000 | - | -€450,000 | |
| Participating interests | 280 | €450,000 | - | -€450,000 | |
| Current assets | 29/58 | €36,100,469 | €38,522,521 | +€2.4m | +6.7% |
| Amounts receivable within one year | 40/41 | €34,508,241 | €34,734,320 | +€226,079 | +0.7% |
| Trade receivables | 40 | €19,171,546 | €12,037,527 | -€7.1m | -37.2% |
| Other amounts receivable | 41 | €15,336,695 | €22,696,793 | +€7.4m | +48.0% |
| Cash at bank and in hand | 54/58 | €1,585,634 | €2,288,842 | +€703,208 | +44.3% |
| Deferred charges and accrued income | 490/1 | €6,594 | €1,499,359 | +€1.5m | +22639.4% |
| Total equity and liabilities | 10/49 | €37,086,526 | €39,083,577 | +€2.0m | +5.4% |
| Equity | 10/15 | €2,114,482 | €2,647,194 | +€532,712 | +25.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €1,240,859 | €1,240,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €1,233,423 | €1,233,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799,255 | €1,331,967 | +€532,712 | +66.7% |
| Provisions and deferred taxes | 16 | €1,713,335 | €942,218 | -€771,117 | -45.0% |
| Provisions for liabilities and charges | 160/5 | €1,713,335 | €942,218 | -€771,117 | -45.0% |
| Other liabilities and charges | 164/5 | €1,713,335 | €942,218 | -€771,117 | -45.0% |
| Amounts payable | 17/49 | €33,258,709 | €35,494,165 | +€2.2m | +6.7% |
| Amounts payable within one year | 42/48 | €25,511,737 | €27,914,906 | +€2.4m | +9.4% |
| Trade debts | 44 | €17,195,942 | €15,894,611 | -€1.3m | -7.6% |
| Suppliers | 440/4 | €12,865,512 | €12,012,651 | -€852,861 | -6.6% |
| Bills of exchange payable | 441 | €4,330,430 | €3,881,960 | -€448,470 | -10.4% |
| Advances received on contracts in progress | 46 | €1,202,252 | €218,532 | -€983,720 | -81.8% |
| Taxes, remuneration and social security | 45 | €3,213,543 | €2,801,764 | -€411,779 | -12.8% |
| Taxes | 450/3 | €542,078 | €140,110 | -€401,967 | -74.2% |
| Remuneration and social security | 454/9 | €2,671,465 | €2,661,653 | -€9,812 | -0.4% |
| Other amounts payable | 47/48 | €3,900,000 | €9,000,000 | +€5.1m | +130.8% |
| Accrued charges and deferred income | 492/3 | €7,746,972 | €7,579,258 | -€167,714 | -2.2% |
| Operating income | 70/76A | €66,724,358 | €83,740,963 | +€17.0m | +25.5% |
| Turnover | 70 | €63,562,912 | €77,263,267 | +€13.7m | +21.6% |
| Other operating income | 74 | €3,161,446 | €3,931,579 | +€770,133 | +24.4% |
| Non-recurring operating income | 76A | - | €2,546,117 | +€2.5m | |
| Operating charges | 60/66A | €61,408,644 | €70,429,446 | +€9.0m | +14.7% |
| Goods for resale, raw materials and consumables | 60 | €45,283,990 | €54,001,345 | +€8.7m | +19.3% |
| Purchases | 600/8 | €44,533,990 | €54,001,345 | +€9.5m | +21.3% |
| Change in stocks: decrease (increase) | 609 | €750,000 | - | -€750,000 | |
| Services and other goods | 61 | €5,242,915 | €5,419,623 | +€176,708 | +3.4% |
| Remuneration, social security and pensions | 62 | €10,300,251 | €11,598,501 | +€1.3m | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,230 | €118,320 | +€30,090 | +34.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€750,000 | - | +€750,000 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €45,899 | €32,758 | -€13,141 | -28.6% |
| Other operating charges | 640/8 | €48,859 | €50,968 | +€2,109 | +4.3% |
| Non-recurring operating charges | 66A | €1,148,500 | -€792,069 | -€1.9m | |
| Operating profit (loss) | 9901 | €5,315,714 | €13,311,518 | +€8.0m | +150.4% |
| Financial income | 75/76B | €490,390 | €312,545 | -€177,845 | -36.3% |
| Recurring financial income | 75 | €490,390 | €312,545 | -€177,845 | -36.3% |
| Income from current assets | 751 | €481,270 | €305,247 | -€176,023 | -36.6% |
| Other financial income | 752/9 | €9,120 | €7,298 | -€1,822 | -20.0% |
| Financial charges | 65/66B | €135,441 | €610,699 | +€475,258 | +350.9% |
| Recurring financial charges | 65 | €135,441 | €160,699 | +€25,258 | +18.6% |
| Debt charges | 650 | €93,157 | €119,063 | +€25,906 | +27.8% |
| Other financial charges | 652/9 | €42,283 | €41,636 | -€648 | -1.5% |
| Non-recurring financial charges | 66B | - | €450,000 | +€450,000 | |
| Profit (loss) for the period before taxes | 9903 | €5,670,663 | €13,013,364 | +€7.3m | +129.5% |
| Income taxes | 67/77 | €1,530,827 | €3,480,652 | +€1.9m | +127.4% |
| Taxes | 670/3 | €1,530,827 | €3,480,652 | +€1.9m | +127.4% |
| Profit (loss) for the period | 9904 | €4,139,837 | €9,532,712 | +€5.4m | +130.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,139,837 | €9,532,712 | +€5.4m | +130.3% |
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 3 October 2026 via checked.be.