Krono: 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.
Krono
Largest movements
- Tangible fixed assets -€26,214
down €26,214 (-59.2%), from €44,302 to €18,088
of which Furniture and vehicles: -€23,366
- Receivables within one year -€4,624
down €4,624 (-96.4%), from €4,798 to €174
of which Trade receivables: -€4,658
- Cash -€1,629
down €1,629 (-19.0%), from €8,564 to €6,935
mainly Accrued charges and deferred income (-€19,437) and Net result for the year (-€11,385)
- Accrued charges and deferred income -€19,437
down €19,437 (-48.1%), from €40,432 to €20,995
- Profit (loss) carried forward -€11,385
down €11,385 (-89.4%), from -€12,735 to -€24,121
- Trade debts -€1,394
down €1,394 (-84.0%), from €1,660 to €265
- Gross operating margin +€1,106
up €1,106 (+7.4%), from €14,883 to €15,989
- Depreciation -€292
down €292 (-1.1%), from €26,506 to €26,214
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 | €58,037 | €25,585 | -€32,452 | -55.9% |
| Fixed assets | 21/28 | €44,302 | €18,088 | -€26,214 | -59.2% |
| Tangible fixed assets | 22/27 | €44,302 | €18,088 | -€26,214 | -59.2% |
| Plant, machinery and equipment | 23 | €7,591 | €4,742 | -€2,848 | -37.5% |
| Furniture and vehicles | 24 | €36,711 | €13,345 | -€23,366 | -63.6% |
| Current assets | 29/58 | €13,736 | €7,497 | -€6,238 | -45.4% |
| Amounts receivable within one year | 40/41 | €4,798 | €174 | -€4,624 | -96.4% |
| Trade receivables | 40 | €4,798 | €140 | -€4,658 | -97.1% |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €8,564 | €6,935 | -€1,629 | -19.0% |
| Deferred charges and accrued income | 490/1 | €374 | €389 | +€15 | +3.9% |
| Total equity and liabilities | 10/49 | €58,037 | €25,585 | -€32,452 | -55.9% |
| Equity | 10/15 | -€4,806 | -€16,192 | -€11,385 | -236.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,929 | €4,929 | = | 0.0% |
| Distributable reserves | 133 | €4,929 | €4,929 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,735 | -€24,121 | -€11,385 | -89.4% |
| Amounts payable | 17/49 | €62,844 | €41,777 | -€21,067 | -33.5% |
| Amounts payable within one year | 42/48 | €22,412 | €20,782 | -€1,630 | -7.3% |
| Trade debts | 44 | €1,660 | €265 | -€1,394 | -84.0% |
| Suppliers | 440/4 | €1,660 | €265 | -€1,394 | -84.0% |
| Taxes, remuneration and social security | 45 | €248 | €0 | -€248 | -100.0% |
| Taxes | 450/3 | €248 | €0 | -€248 | -100.0% |
| Other amounts payable | 47/48 | €20,504 | €20,516 | +€12 | +0.1% |
| Accrued charges and deferred income | 492/3 | €40,432 | €20,995 | -€19,437 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,506 | €26,214 | -€292 | -1.1% |
| Other operating charges | 640/8 | €974 | €1,012 | +€38 | +3.9% |
| Gross operating margin | 9900 | €14,883 | €15,989 | +€1,106 | +7.4% |
| Operating profit (loss) | 9901 | -€12,597 | -€11,237 | +€1,360 | +10.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €138 | €148 | +€10 | +7.1% |
| Recurring financial charges | 65 | €138 | €148 | +€10 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,735 | -€11,385 | +€1,350 | +10.6% |
| Profit (loss) for the period | 9904 | -€12,735 | -€11,385 | +€1,350 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,735 | -€11,385 | +€1,350 | +10.6% |
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 8 October 2026 via checked.be.