KROOST: 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.
KROOST
Largest movements
- Cash +€176,785
up €176,785 (+295.8%), from €59,775 to €236,560
mainly Net result for the year (+€204,497) and Provisions (+€45,229)
- Tangible fixed assets -€22,338
down €22,338 (-4.2%), from €527,578 to €505,240
of which Land and buildings: -€26,670
- Reserves +€180,685
up €180,685 (+122.9%), from €146,996 to €327,681
of which Tax-exempt reserves: +€135,685
- Accrued charges and deferred income -€80,104
down €80,104 (-94.6%), from €84,691 to €4,587
- Provisions +€45,229
up €45,229 (+92.3%), from €48,998 to €94,227
- Profit (loss) carried forward +€23,811
up €23,811 (+23.8%), from €99,979 to €123,790
- Other debts -€18,368
down €18,368 (-86.9%), from €21,137 to €2,769
- Gross operating margin +€277,132
up €277,132 (+1108.7%), from €24,995 to €302,127
- Taxes +€18,441
new in 2024: €18,441
- Financial charges -€14,973
down €14,973 (-98.2%), from €15,246 to €273
- Depreciation -€4,295
down €4,295 (-15.1%), from €28,385 to €24,090
- Other operating charges +€3,220
up €3,220 (+53.7%), from €5,992 to €9,212
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 | €597,399 | €749,386 | +€151,987 | +25.4% |
| Formation expenses | 20 | €4,402 | €2,026 | -€2,376 | -54.0% |
| Fixed assets | 21/28 | €527,578 | €505,240 | -€22,338 | -4.2% |
| Tangible fixed assets | 22/27 | €527,578 | €505,240 | -€22,338 | -4.2% |
| Land and buildings | 22 | €527,269 | €500,599 | -€26,670 | -5.1% |
| Plant, machinery and equipment | 23 | €309 | €254 | -€55 | -17.8% |
| Furniture and vehicles | 24 | - | €4,387 | +€4,387 | |
| Current assets | 29/58 | €65,419 | €242,120 | +€176,701 | +270.1% |
| Amounts receivable within one year | 40/41 | €3,484 | €5,560 | +€2,076 | +59.6% |
| Other amounts receivable | 41 | €3,484 | €5,560 | +€2,076 | +59.6% |
| Cash at bank and in hand | 54/58 | €59,775 | €236,560 | +€176,785 | +295.8% |
| Deferred charges and accrued income | 490/1 | €2,160 | - | -€2,160 | |
| Total equity and liabilities | 10/49 | €597,399 | €749,386 | +€151,987 | +25.4% |
| Equity | 10/15 | €439,839 | €644,335 | +€204,496 | +46.5% |
| Contributions | 10/11 | €192,864 | €192,864 | = | 0.0% |
| Reserves | 13 | €146,996 | €327,681 | +€180,685 | +122.9% |
| Tax-exempt reserves | 132 | €146,996 | €282,681 | +€135,685 | +92.3% |
| Distributable reserves | 133 | - | €45,000 | +€45,000 | |
| Profit (loss) carried forward | 14 | €99,979 | €123,790 | +€23,811 | +23.8% |
| Provisions and deferred taxes | 16 | €48,998 | €94,227 | +€45,229 | +92.3% |
| Deferred taxes | 168 | €48,998 | €94,227 | +€45,229 | +92.3% |
| Amounts payable | 17/49 | €108,562 | €10,824 | -€97,738 | -90.0% |
| Amounts payable within one year | 42/48 | €23,871 | €6,237 | -€17,634 | -73.9% |
| Trade debts | 44 | €2,734 | €3,468 | +€734 | +26.8% |
| Suppliers | 440/4 | €2,734 | €3,468 | +€734 | +26.8% |
| Other amounts payable | 47/48 | €21,137 | €2,769 | -€18,368 | -86.9% |
| Accrued charges and deferred income | 492/3 | €84,691 | €4,587 | -€80,104 | -94.6% |
| Non-recurring operating income | 76A | - | €267,375 | +€267,375 | |
| Remuneration, social security and pensions | 62 | €385 | €387 | +€2 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,385 | €24,090 | -€4,295 | -15.1% |
| Other operating charges | 640/8 | €5,992 | €9,212 | +€3,220 | +53.7% |
| Gross operating margin | 9900 | €24,995 | €302,127 | +€277,132 | +1108.7% |
| Operating profit (loss) | 9901 | -€9,767 | €268,438 | +€278,205 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €15,246 | €273 | -€14,973 | -98.2% |
| Recurring financial charges | 65 | €15,246 | €273 | -€14,973 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,013 | €268,166 | +€293,179 | |
| Transfer from deferred taxes | 780 | €2,280 | €2,428 | +€148 | +6.5% |
| Transfer to deferred taxes | 680 | - | €47,656 | +€47,656 | |
| Income taxes | 67/77 | - | €18,441 | +€18,441 | |
| Profit (loss) for the period | 9904 | -€22,733 | €204,497 | +€227,230 | |
| Transfer from tax-exempt reserves | 789 | €6,841 | €7,283 | +€442 | +6.5% |
| Transfer to tax-exempt reserves | 689 | - | €142,969 | +€142,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,892 | €68,811 | +€84,703 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.