KROTON: 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.
KROTON
Largest movements
- Intangible fixed assets +€202,530
up €202,530 (+268%), from €75,652 to €278,182
- Tangible fixed assets +€73,720
up €73,720 (+24.1%), from €306,346 to €380,066
of which Furniture and vehicles: +€84,386
- Deferred charges and accrued income +€37,141
up €37,141 (+281%), from €13,232 to €50,373
- Receivables within one year -€23,712
down €23,712 (-8.6%), from €275,393 to €251,681
of which Other amounts receivable: -€19,185
- Trade debts +€131,931
up €131,931 (+45.9%), from €287,505 to €419,436
- Debts after one year +€92,218
up €92,218 (+42.7%), from €215,724 to €307,942
- Current portion of long-term debt +€33,827
up €33,827 (+52.4%), from €64,533 to €98,360
- Profit (loss) carried forward +€28,684
up €28,684 (+36.4%), from €78,786 to €107,470
- Gross operating margin +€77,984
up €77,984 (+15.8%), from €492,982 to €570,966
- Staff costs +€43,156
up €43,156 (+10.8%), from €398,173 to €441,329
- Depreciation +€21,819
up €21,819 (+48.2%), from €45,255 to €67,074
- Financial charges +€11,529
up €11,529 (+125%), from €9,209 to €20,738
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 | €711,175 | €1,000,474 | +€289,299 | +40.7% |
| Fixed assets | 21/28 | €381,998 | €658,248 | +€276,250 | +72.3% |
| Intangible fixed assets | 21 | €75,652 | €278,182 | +€202,530 | +268% |
| Tangible fixed assets | 22/27 | €306,346 | €380,066 | +€73,720 | +24.1% |
| Land and buildings | 22 | €277,840 | €268,903 | -€8,937 | -3.2% |
| Plant, machinery and equipment | 23 | €2,643 | €914 | -€1,729 | -65.4% |
| Furniture and vehicles | 24 | €25,863 | €110,249 | +€84,386 | +326% |
| Current assets | 29/58 | €329,177 | €342,226 | +€13,049 | +4.0% |
| Amounts receivable within one year | 40/41 | €275,393 | €251,681 | -€23,712 | -8.6% |
| Trade receivables | 40 | €230,259 | €225,732 | -€4,527 | -2.0% |
| Other amounts receivable | 41 | €45,134 | €25,949 | -€19,185 | -42.5% |
| Cash at bank and in hand | 54/58 | €40,552 | €40,172 | -€380 | -0.9% |
| Deferred charges and accrued income | 490/1 | €13,232 | €50,373 | +€37,141 | +281% |
| Total equity and liabilities | 10/49 | €711,175 | €1,000,474 | +€289,299 | +40.7% |
| Equity | 10/15 | €99,246 | €127,930 | +€28,684 | +28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,786 | €107,470 | +€28,684 | +36.4% |
| Amounts payable | 17/49 | €611,929 | €872,544 | +€260,615 | +42.6% |
| Amounts payable after more than one year | 17 | €215,724 | €307,942 | +€92,218 | +42.7% |
| Financial debts | 170/4 | €215,724 | €307,942 | +€92,218 | +42.7% |
| Amounts payable within one year | 42/48 | €393,737 | €564,602 | +€170,865 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €64,533 | €98,360 | +€33,827 | +52.4% |
| Trade debts | 44 | €287,505 | €419,436 | +€131,931 | +45.9% |
| Suppliers | 440/4 | €287,505 | €419,436 | +€131,931 | +45.9% |
| Taxes, remuneration and social security | 45 | €41,699 | €46,806 | +€5,107 | +12.2% |
| Taxes | 450/3 | €2,068 | - | -€2,068 | |
| Remuneration and social security | 454/9 | €39,631 | €46,806 | +€7,175 | +18.1% |
| Accrued charges and deferred income | 492/3 | €2,468 | - | -€2,468 | |
| Remuneration, social security and pensions | 62 | €398,173 | €441,329 | +€43,156 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,255 | €67,074 | +€21,819 | +48.2% |
| Other operating charges | 640/8 | €4,468 | €3,713 | -€755 | -16.9% |
| Non-recurring operating charges | 66A | - | €2,175 | +€2,175 | |
| Gross operating margin | 9900 | €492,982 | €570,966 | +€77,984 | +15.8% |
| Operating profit (loss) | 9901 | €45,086 | €56,675 | +€11,589 | +25.7% |
| Financial income | 75/76B | €119 | €313 | +€194 | +163% |
| Recurring financial income | 75 | €119 | €313 | +€194 | +163% |
| Financial charges | 65/66B | €9,209 | €20,738 | +€11,529 | +125% |
| Recurring financial charges | 65 | €9,209 | €20,738 | +€11,529 | +125% |
| Profit (loss) for the period before taxes | 9903 | €35,996 | €36,250 | +€254 | +0.7% |
| Income taxes | 67/77 | €11,009 | €7,566 | -€3,443 | -31.3% |
| Profit (loss) for the period | 9904 | €24,987 | €28,684 | +€3,697 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,987 | €28,684 | +€3,697 | +14.8% |
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 19 October 2026 via checked.be.