KROSKOM: 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.
KROSKOM
Largest movements
- Cash +€66,485
up €66,485 (+55.9%), from €119,012 to €185,497
mainly Net result for the year (+€108,701) and Tax, wage and social debts (+€30,895)
- Current investments +€45,214
up €45,214 (+1.8%), from €2.5m to €2.6m
- Reserves +€108,700
up €108,700 (+442%), from €24,587 to €133,287
- Tax, wage and social debts +€30,895
up €30,895 (+126%), from €24,511 to €55,405
of which Taxes: +€30,420
- Taxes +€15,119
up €15,119 (+46.0%), from €32,891 to €48,010
- Gross operating margin +€14,505
up €14,505 (+18.1%), from €80,251 to €94,756
- Financial income +€4,824
up €4,824 (+8.1%), from €59,777 to €64,601
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 | €2,762,620 | €2,895,512 | +€132,892 | +4.8% |
| Fixed assets | 21/28 | €2,231 | €2,446 | +€215 | +9.6% |
| Tangible fixed assets | 22/27 | €2,081 | €2,296 | +€215 | +10.3% |
| Plant, machinery and equipment | 23 | €1,686 | €2,149 | +€463 | +27.4% |
| Furniture and vehicles | 24 | €395 | €147 | -€248 | -62.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €2,760,389 | €2,893,066 | +€132,677 | +4.8% |
| Amounts receivable within one year | 40/41 | €103,391 | €124,370 | +€20,978 | +20.3% |
| Trade receivables | 40 | €21,175 | €42,350 | +€21,175 | +100% |
| Other amounts receivable | 41 | €82,216 | €82,020 | -€197 | -0.2% |
| Current investments | 50/53 | €2,537,986 | €2,583,199 | +€45,214 | +1.8% |
| Cash at bank and in hand | 54/58 | €119,012 | €185,497 | +€66,485 | +55.9% |
| Total equity and liabilities | 10/49 | €2,762,620 | €2,895,512 | +€132,892 | +4.8% |
| Equity | 10/15 | €2,723,869 | €2,832,571 | +€108,701 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,587 | €133,287 | +€108,700 | +442% |
| Distributable reserves | 133 | €24,587 | €133,287 | +€108,700 | +442% |
| Profit (loss) carried forward | 14 | €2,693,082 | €2,693,083 | +€1 | 0.0% |
| Amounts payable | 17/49 | €38,750 | €62,941 | +€24,191 | +62.4% |
| Amounts payable within one year | 42/48 | €38,750 | €62,941 | +€24,191 | +62.4% |
| Trade debts | 44 | €8,272 | €2,687 | -€5,585 | -67.5% |
| Suppliers | 440/4 | €8,272 | €2,687 | -€5,585 | -67.5% |
| Taxes, remuneration and social security | 45 | €24,511 | €55,405 | +€30,895 | +126% |
| Taxes | 450/3 | €23,561 | €53,981 | +€30,420 | +129% |
| Remuneration and social security | 454/9 | €950 | €1,425 | +€475 | +50.0% |
| Other amounts payable | 47/48 | €5,968 | €4,849 | -€1,119 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €966 | -€518 | -34.9% |
| Other operating charges | 640/8 | €2,140 | €1,525 | -€615 | -28.7% |
| Gross operating margin | 9900 | €80,251 | €94,756 | +€14,505 | +18.1% |
| Operating profit (loss) | 9901 | €76,627 | €92,265 | +€15,638 | +20.4% |
| Financial income | 75/76B | €59,777 | €64,601 | +€4,824 | +8.1% |
| Recurring financial income | 75 | €59,777 | €64,601 | +€4,824 | +8.1% |
| Financial charges | 65/66B | €138 | €155 | +€17 | +12.0% |
| Recurring financial charges | 65 | €138 | €155 | +€17 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €136,266 | €156,711 | +€20,445 | +15.0% |
| Income taxes | 67/77 | €32,891 | €48,010 | +€15,119 | +46.0% |
| Profit (loss) for the period | 9904 | €103,375 | €108,701 | +€5,326 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,375 | €108,701 | +€5,326 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.