KROSS: 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.
KROSS
Largest movements
- Cash +€42,539
up €42,539 (+81.4%), from €52,280 to €94,819
mainly Net result for the year (+€33,590) and Receivables within one year (+€16,475)
- Receivables within one year -€16,475
down €16,475 (-22.6%), from €72,758 to €56,284
of which Other amounts receivable: -€9,997
- Profit (loss) carried forward +€32,757
up €32,757 (+22.7%), from -€144,290 to -€111,533
- Trade debts -€4,769
down €4,769 (-53.7%), from €8,875 to €4,106
- Other debts -€1,703
down €1,703 (-4.9%), from €34,516 to €32,813
- Depreciation +€865
up €865 (+79.7%), from €1,086 to €1,951
- Financial charges +€502
up €502 (+64.3%), from €781 to €1,283
of which Financial charges: +€503
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.
Cash bridge derived
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 | €131,060 | €157,402 | +€26,342 | +20.1% |
| Fixed assets | 21/28 | €6,022 | €6,300 | +€278 | +4.6% |
| Tangible fixed assets | 22/27 | €6,022 | €6,300 | +€278 | +4.6% |
| Plant, machinery and equipment | 23 | €6,022 | €6,300 | +€278 | +4.6% |
| Current assets | 29/58 | €125,038 | €151,103 | +€26,064 | +20.8% |
| Amounts receivable within one year | 40/41 | €72,758 | €56,284 | -€16,475 | -22.6% |
| Trade receivables | 40 | €51,248 | €44,770 | -€6,477 | -12.6% |
| Other amounts receivable | 41 | €21,510 | €11,513 | -€9,997 | -46.5% |
| Cash at bank and in hand | 54/58 | €52,280 | €94,819 | +€42,539 | +81.4% |
| Total equity and liabilities | 10/49 | €131,060 | €157,402 | +€26,342 | +20.1% |
| Equity | 10/15 | -€138,090 | -€105,333 | +€32,757 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,290 | -€111,533 | +€32,757 | +22.7% |
| Amounts payable | 17/49 | €269,150 | €262,735 | -€6,415 | -2.4% |
| Amounts payable after more than one year | 17 | €214,310 | €214,310 | = | 0.0% |
| Other amounts payable | 178/9 | €214,310 | €214,310 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,840 | €48,425 | -€6,415 | -11.7% |
| Financial debts | 43 | €2,593 | €2,570 | -€23 | -0.9% |
| Other loans | 439 | €2,593 | €2,570 | -€23 | -0.9% |
| Trade debts | 44 | €8,875 | €4,106 | -€4,769 | -53.7% |
| Suppliers | 440/4 | €8,875 | €4,106 | -€4,769 | -53.7% |
| Taxes, remuneration and social security | 45 | €8,856 | €8,935 | +€80 | +0.9% |
| Taxes | 450/3 | €8,856 | €8,935 | +€80 | +0.9% |
| Other amounts payable | 47/48 | €34,516 | €32,813 | -€1,703 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €1,951 | +€865 | +79.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €46,171 | €46,093 | -€79 | -0.2% |
| Operating profit (loss) | 9901 | €44,968 | €44,022 | -€946 | -2.1% |
| Financial charges | 65/66B | €781 | €1,283 | +€502 | +64.3% |
| Recurring financial charges | 65 | €780 | €1,283 | +€503 | +64.5% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €44,187 | €42,739 | -€1,448 | -3.3% |
| Income taxes | 67/77 | €9,338 | €9,149 | -€189 | -2.0% |
| Profit (loss) for the period | 9904 | €34,849 | €33,590 | -€1,259 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,849 | €33,590 | -€1,259 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.