KrosPoint: 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.
KrosPoint
Largest movements
- Financial fixed assets +€53.1m
up €53.1m (+188%), from €28.2m to €81.3m
- Revaluation surpluses +€53.1m
new in 2025: €53.1m
- Profit (loss) carried forward -€964,052
new in 2025: -€964,052
- Gross operating margin -€1.0m
down €1.0m (-76.8%), from €1.3m to €311,597
- Financial income -€94,166
down €94,166 (-84.1%), from €111,940 to €17,774
- Financial charges +€32,522
up €32,522 (+2.4%), from €1.3m to €1.4m
- Taxes -€29,213
down €29,213 (-100%), from €29,213 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,427,861 | €82,338,151 | +€52.9m | +180% |
| Fixed assets | 21/28 | €28,221,500 | €81,343,068 | +€53.1m | +188% |
| Financial fixed assets | 28 | €28,221,500 | €81,343,068 | +€53.1m | +188% |
| Current assets | 29/58 | €1,206,361 | €995,083 | -€211,278 | -17.5% |
| Amounts receivable within one year | 40/41 | €1,206,361 | €975,684 | -€230,678 | -19.1% |
| Trade receivables | 40 | €1,206,361 | €103,550 | -€1.1m | -91.4% |
| Other amounts receivable | 41 | - | €872,133 | +€872,133 | |
| Deferred charges and accrued income | 490/1 | - | €19,399 | +€19,399 | |
| Total equity and liabilities | 10/49 | €29,427,861 | €82,338,151 | +€52.9m | +180% |
| Equity | 10/15 | €10,082,593 | €62,157,516 | +€52.1m | +516% |
| Contributions | 10/11 | €10,000,000 | €10,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €53,121,568 | +€53.1m | |
| Reserves | 13 | €82,593 | €0 | -€82,593 | -100% |
| Distributable reserves | 133 | €82,593 | €0 | -€82,593 | -100% |
| Profit (loss) carried forward | 14 | - | -€964,052 | -€964,052 | |
| Amounts payable | 17/49 | €19,345,268 | €20,180,635 | +€835,367 | +4.3% |
| Amounts payable after more than one year | 17 | €19,199,762 | €19,937,156 | +€737,394 | +3.8% |
| Financial debts | 170/4 | €14,199,762 | €14,937,156 | +€737,394 | +5.2% |
| Other amounts payable | 178/9 | €5,000,000 | €5,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,506 | €116,960 | -€28,546 | -19.6% |
| Trade debts | 44 | €124,974 | €98,276 | -€26,698 | -21.4% |
| Suppliers | 440/4 | €124,974 | €98,276 | -€26,698 | -21.4% |
| Taxes, remuneration and social security | 45 | €20,532 | €18,684 | -€1,848 | -9.0% |
| Taxes | 450/3 | €20,532 | €18,684 | -€1,848 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €126,519 | +€126,519 | |
| Other operating charges | 640/8 | €392 | €544 | +€152 | +38.8% |
| Gross operating margin | 9900 | €1,343,209 | €311,597 | -€1.0m | -76.8% |
| Operating profit (loss) | 9901 | €1,342,817 | €311,054 | -€1.0m | -76.8% |
| Financial income | 75/76B | €111,940 | €17,774 | -€94,166 | -84.1% |
| Recurring financial income | 75 | €111,940 | €17,774 | -€94,166 | -84.1% |
| Financial charges | 65/66B | €1,342,950 | €1,375,473 | +€32,522 | +2.4% |
| Recurring financial charges | 65 | €1,342,950 | €1,375,473 | +€32,522 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €111,806 | -€1,046,646 | -€1.2m | |
| Income taxes | 67/77 | €29,213 | €0 | -€29,213 | -100% |
| Profit (loss) for the period | 9904 | €82,593 | -€1,046,646 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €82,593 | -€1,046,646 | -€1.1m |
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 16 October 2026 via checked.be.