Kronos Konsult: 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.
Kronos Konsult
Largest movements
- Stocks and contracts +€257,717
new in 2025: €257,717
- Cash +€199,786
up €199,786 (+118%), from €169,279 to €369,065
mainly Net result for the year (+€248,373) and Debts after one year (+€231,889)
- Tangible fixed assets +€31,904
up €31,904 (+2.8%), from €1.2m to €1.2m
of which Land and buildings: +€99,138
- Receivables after one year -€30,000
down €30,000 (-13.3%), from €225,000 to €195,000
- Financial fixed assets -€24,650
down €24,650 (-100%), from €24,650 to €0
- Debts after one year +€231,889
up €231,889 (+40.6%), from €571,713 to €803,602
- Reserves +€155,127
up €155,127 (+15.0%), from €1.0m to €1.2m
of which Distributable reserves: +€155,127
- Gross operating margin -€194,081
down €194,081 (-45.4%), from €427,375 to €233,295
- Financial income +€161,151
up €161,151 (+344%), from €46,820 to €207,971
- Other operating charges -€45,618
down €45,618 (-78.0%), from €58,450 to €12,833
- Taxes -€44,678
down €44,678 (-49.5%), from €90,348 to €45,670
- Financial charges -€6,026
down €6,026 (-20.1%), from €29,952 to €23,926
of which Financial charges: -€6,026
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 | €1,650,526 | €2,098,944 | +€448,417 | +27.2% |
| Fixed assets | 21/28 | €1,177,048 | €1,184,303 | +€7,255 | +0.6% |
| Tangible fixed assets | 22/27 | €1,152,399 | €1,184,303 | +€31,904 | +2.8% |
| Land and buildings | 22 | €1,054,524 | €1,153,662 | +€99,138 | +9.4% |
| Plant, machinery and equipment | 23 | - | €13,831 | +€13,831 | |
| Furniture and vehicles | 24 | €10,777 | €5,474 | -€5,304 | -49.2% |
| Other tangible fixed assets | 26 | €25,113 | €11,335 | -€13,778 | -54.9% |
| Assets under construction and advance payments | 27 | €61,983 | €0 | -€61,983 | -100% |
| Financial fixed assets | 28 | €24,650 | €0 | -€24,650 | -100% |
| Current assets | 29/58 | €473,478 | €914,641 | +€441,163 | +93.2% |
| Amounts receivable after more than one year | 29 | €225,000 | €195,000 | -€30,000 | -13.3% |
| Other amounts receivable | 291 | €225,000 | €195,000 | -€30,000 | -13.3% |
| Stocks and contracts in progress | 3 | - | €257,717 | +€257,717 | |
| Stocks | 30/36 | - | €257,717 | +€257,717 | |
| Amounts receivable within one year | 40/41 | €71,318 | €70,346 | -€972 | -1.4% |
| Trade receivables | 40 | €25,000 | €26,000 | +€1,000 | +4.0% |
| Other amounts receivable | 41 | €46,318 | €44,346 | -€1,972 | -4.3% |
| Cash at bank and in hand | 54/58 | €169,279 | €369,065 | +€199,786 | +118% |
| Deferred charges and accrued income | 490/1 | €7,881 | €22,513 | +€14,632 | +186% |
| Total equity and liabilities | 10/49 | €1,650,526 | €2,098,944 | +€448,417 | +27.2% |
| Equity | 10/15 | €1,037,019 | €1,192,147 | +€155,127 | +15.0% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €1,037,019 | €1,192,147 | +€155,127 | +15.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,037,019 | €1,192,147 | +€155,127 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €613,507 | €906,797 | +€293,290 | +47.8% |
| Amounts payable after more than one year | 17 | €571,713 | €803,602 | +€231,889 | +40.6% |
| Financial debts | 170/4 | €571,713 | €803,602 | +€231,889 | +40.6% |
| Amounts payable within one year | 42/48 | €41,794 | €103,195 | +€61,401 | +147% |
| Current portion of amounts payable after more than one year | 42 | €30,556 | €45,889 | +€15,333 | +50.2% |
| Financial debts | 43 | - | €9,435 | +€9,435 | |
| Credit institutions | 430/8 | - | €9,435 | +€9,435 | |
| Trade debts | 44 | €3,487 | €7,660 | +€4,173 | +120% |
| Suppliers | 440/4 | €3,487 | €7,660 | +€4,173 | +120% |
| Taxes, remuneration and social security | 45 | €7,752 | €25,667 | +€17,915 | +231% |
| Taxes | 450/3 | €7,752 | €25,667 | +€17,915 | +231% |
| Other amounts payable | 47/48 | €0 | €14,545 | +€14,545 | |
| Non-recurring operating income | 76A | - | €6,466 | +€6,466 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,367 | €66,636 | +€3,270 | +5.2% |
| Other operating charges | 640/8 | €58,450 | €12,833 | -€45,618 | -78.0% |
| Non-recurring operating charges | 66A | - | €43,828 | +€43,828 | |
| Gross operating margin | 9900 | €427,375 | €233,295 | -€194,081 | -45.4% |
| Operating profit (loss) | 9901 | €305,558 | €109,998 | -€195,560 | -64.0% |
| Financial income | 75/76B | €46,820 | €207,971 | +€161,151 | +344% |
| Recurring financial income | 75 | €46,820 | €207,971 | +€161,151 | +344% |
| Financial charges | 65/66B | €29,952 | €23,926 | -€6,026 | -20.1% |
| Recurring financial charges | 65 | €29,952 | €23,926 | -€6,026 | -20.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €322,426 | €294,043 | -€28,383 | -8.8% |
| Income taxes | 67/77 | €90,348 | €45,670 | -€44,678 | -49.5% |
| Profit (loss) for the period | 9904 | €232,078 | €248,373 | +€16,294 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €232,078 | €248,373 | +€16,294 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.