KROOMA: 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.
KROOMA
Largest movements
- Cash -€13,113
down €13,113 (-18.2%), from €72,087 to €58,974
mainly Investment in fixed assets (net) (-€62,928) and Debts after one year (-€55,317)
- Receivables within one year -€8,077
down €8,077 (-57.0%), from €14,164 to €6,087
of which Trade receivables: -€13,250
- Debts after one year -€55,317
down €55,317 (-17.4%), from €318,074 to €262,757
of which Financial debts: -€42,117
- Reserves +€29,547
up €29,547 (+48.5%), from €60,901 to €90,448
- Gross operating margin -€30,594
down €30,594 (-7.4%), from €412,944 to €382,351
- Taxes -€12,342
down €12,342 (-50.7%), from €24,357 to €12,015
- Staff costs +€6,340
up €6,340 (+2.5%), from €254,652 to €260,993
- Depreciation +€6,305
up €6,305 (+11.0%), from €57,137 to €63,442
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 | €582,894 | €562,155 | -€20,739 | -3.6% |
| Fixed assets | 21/28 | €484,709 | €484,195 | -€514 | -0.1% |
| Tangible fixed assets | 22/27 | €484,709 | €484,195 | -€514 | -0.1% |
| Land and buildings | 22 | €332,034 | €313,151 | -€18,883 | -5.7% |
| Plant, machinery and equipment | 23 | €74,734 | €91,015 | +€16,281 | +21.8% |
| Furniture and vehicles | 24 | €32,330 | €46,460 | +€14,130 | +43.7% |
| Leasing and similar rights | 25 | €5,517 | €4,115 | -€1,402 | -25.4% |
| Other tangible fixed assets | 26 | €40,095 | €29,455 | -€10,640 | -26.5% |
| Current assets | 29/58 | €98,184 | €77,960 | -€20,225 | -20.6% |
| Stocks and contracts in progress | 3 | €9,376 | €10,083 | +€707 | +7.5% |
| Stocks | 30/36 | €9,376 | €10,083 | +€707 | +7.5% |
| Amounts receivable within one year | 40/41 | €14,164 | €6,087 | -€8,077 | -57.0% |
| Trade receivables | 40 | €13,250 | - | -€13,250 | |
| Other amounts receivable | 41 | €914 | €6,087 | +€5,173 | +566% |
| Cash at bank and in hand | 54/58 | €72,087 | €58,974 | -€13,113 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,557 | €2,816 | +€259 | +10.1% |
| Total equity and liabilities | 10/49 | €582,894 | €562,155 | -€20,739 | -3.6% |
| Equity | 10/15 | €163,886 | €193,432 | +€29,547 | +18.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €60,901 | €90,448 | +€29,547 | +48.5% |
| Distributable reserves | 133 | €60,901 | €90,448 | +€29,547 | +48.5% |
| Profit (loss) carried forward | 14 | €82,985 | €82,985 | = | 0.0% |
| Amounts payable | 17/49 | €419,008 | €368,722 | -€50,286 | -12.0% |
| Amounts payable after more than one year | 17 | €318,074 | €262,757 | -€55,317 | -17.4% |
| Financial debts | 170/4 | €291,674 | €249,557 | -€42,117 | -14.4% |
| Other amounts payable | 178/9 | €26,400 | €13,200 | -€13,200 | -50.0% |
| Amounts payable within one year | 42/48 | €100,878 | €104,790 | +€3,912 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €42,907 | €47,162 | +€4,255 | +9.9% |
| Trade debts | 44 | €23,063 | €20,499 | -€2,564 | -11.1% |
| Suppliers | 440/4 | €23,063 | €20,499 | -€2,564 | -11.1% |
| Advances received on contracts in progress | 46 | €388 | €5,980 | +€5,592 | +1,443% |
| Taxes, remuneration and social security | 45 | €21,377 | €18,006 | -€3,371 | -15.8% |
| Taxes | 450/3 | €7,172 | €3,750 | -€3,422 | -47.7% |
| Remuneration and social security | 454/9 | €14,206 | €14,256 | +€51 | +0.4% |
| Other amounts payable | 47/48 | €13,143 | €13,143 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €56 | €1,176 | +€1,120 | +2,002% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €254,652 | €260,993 | +€6,340 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,137 | €63,442 | +€6,305 | +11.0% |
| Other operating charges | 640/8 | €594 | €2,742 | +€2,148 | +361% |
| Non-recurring operating charges | 66A | €2,594 | - | -€2,594 | |
| Gross operating margin | 9900 | €412,944 | €382,351 | -€30,594 | -7.4% |
| Operating profit (loss) | 9901 | €97,966 | €55,173 | -€42,793 | -43.7% |
| Financial income | 75/76B | €139 | €40 | -€100 | -71.6% |
| Recurring financial income | 75 | €139 | €40 | -€100 | -71.6% |
| Financial charges | 65/66B | €12,847 | €13,652 | +€804 | +6.3% |
| Recurring financial charges | 65 | €12,847 | €13,652 | +€804 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €85,258 | €41,561 | -€43,697 | -51.3% |
| Income taxes | 67/77 | €24,357 | €12,015 | -€12,342 | -50.7% |
| Profit (loss) for the period | 9904 | €60,901 | €29,547 | -€31,355 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,901 | €29,547 | -€31,355 | -51.5% |
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 25 October 2026 via checked.be.