KROON: 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.
KROON
Largest movements
- Stocks and contracts +€6,241
up €6,241 (+164.3%), from €3,797 to €10,038
- Cash +€2,334
up €2,334 (+1728.8%), from €135 to €2,469
mainly Other debts (+€29,379) and Depreciation (+€5,499)
- Receivables within one year -€1,179
down €1,179 (-21.4%), from €5,499 to €4,320
of which Trade receivables: -€896
- Other debts +€29,379
up €29,379 (+362.3%), from €8,109 to €37,488
- Short-term financial debts -€16,695
no longer reported in 2024 (was €16,695)
- Profit (loss) carried forward -€5,324
down €5,324 (-5.2%), from -€103,212 to -€108,535
- Trade debts +€3,397
up €3,397 (+523.6%), from €649 to €4,046
- Current portion of long-term debt -€2,292
down €2,292 (-40.3%), from €5,682 to €3,390
- Gross operating margin -€2,359
down €2,359 (-42.8%), from €5,506 to €3,147
- Other operating charges -€1,423
down €1,423 (-62.1%), from €2,292 to €870
- Financial charges -€1,010
down €1,010 (-38.9%), from €2,593 to €1,583
- Taxes +€519
new in 2024: €519
- Depreciation +€374
up €374 (+7.3%), from €5,126 to €5,499
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,632 | €31,281 | +€7,649 | +32.4% |
| Fixed assets | 21/28 | €14,150 | €14,300 | +€149 | +1.1% |
| Tangible fixed assets | 22/27 | €14,125 | €14,275 | +€149 | +1.1% |
| Plant, machinery and equipment | 23 | €943 | €12,890 | +€11,947 | +1267.6% |
| Furniture and vehicles | 24 | €1,677 | €1,385 | -€292 | -17.4% |
| Leasing and similar rights | 25 | €11,506 | - | -€11,506 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €9,482 | €16,981 | +€7,499 | +79.1% |
| Stocks and contracts in progress | 3 | €3,797 | €10,038 | +€6,241 | +164.3% |
| Stocks | 30/36 | €3,797 | €10,038 | +€6,241 | +164.3% |
| Amounts receivable within one year | 40/41 | €5,499 | €4,320 | -€1,179 | -21.4% |
| Trade receivables | 40 | €4,445 | €3,549 | -€896 | -20.2% |
| Other amounts receivable | 41 | €1,054 | €771 | -€282 | -26.8% |
| Cash at bank and in hand | 54/58 | €135 | €2,469 | +€2,334 | +1728.8% |
| Deferred charges and accrued income | 490/1 | €51 | €154 | +€103 | +201.9% |
| Total equity and liabilities | 10/49 | €23,632 | €31,281 | +€7,649 | +32.4% |
| Equity | 10/15 | -€12,658 | -€17,981 | -€5,324 | -42.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €554 | €554 | = | 0.0% |
| Distributable reserves | 133 | €554 | €554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,212 | -€108,535 | -€5,324 | -5.2% |
| Amounts payable | 17/49 | €36,290 | €49,262 | +€12,972 | +35.7% |
| Amounts payable after more than one year | 17 | €5,085 | €4,201 | -€884 | -17.4% |
| Financial debts | 170/4 | €5,085 | €4,201 | -€884 | -17.4% |
| Amounts payable within one year | 42/48 | €31,135 | €45,062 | +€13,927 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €5,682 | €3,390 | -€2,292 | -40.3% |
| Financial debts | 43 | €16,695 | - | -€16,695 | |
| Credit institutions | 430/8 | €16,695 | - | -€16,695 | |
| Trade debts | 44 | €649 | €4,046 | +€3,397 | +523.6% |
| Suppliers | 440/4 | €649 | €4,046 | +€3,397 | +523.6% |
| Taxes, remuneration and social security | 45 | - | €138 | +€138 | |
| Taxes | 450/3 | - | €138 | +€138 | |
| Other amounts payable | 47/48 | €8,109 | €37,488 | +€29,379 | +362.3% |
| Accrued charges and deferred income | 492/3 | €70 | - | -€70 | |
| Non-recurring operating income | 76A | - | €1,944 | +€1,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,126 | €5,499 | +€374 | +7.3% |
| Other operating charges | 640/8 | €2,292 | €870 | -€1,423 | -62.1% |
| Gross operating margin | 9900 | €5,506 | €3,147 | -€2,359 | -42.8% |
| Operating profit (loss) | 9901 | -€1,912 | -€3,222 | -€1,310 | -68.5% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €2,593 | €1,583 | -€1,010 | -38.9% |
| Recurring financial charges | 65 | €2,593 | €1,583 | -€1,010 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,461 | -€4,805 | -€344 | -7.7% |
| Income taxes | 67/77 | - | €519 | +€519 | |
| Profit (loss) for the period | 9904 | -€4,461 | -€5,324 | -€862 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,461 | -€5,324 | -€862 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.