KRSNA SPRL: 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.
KRSNA SPRL
Largest movements
- Receivables within one year -€115,318
down €115,318 (-59.9%), from €192,678 to €77,360
of which Trade receivables: -€109,746
- Cash +€23,993
up €23,993 (+256%), from €9,377 to €33,371
mainly Receivables within one year (+€115,318) and Debts after one year (+€20,940)
- Tangible fixed assets +€11,800
up €11,800 (+84.4%), from €13,977 to €25,776
of which Other tangible fixed assets: +€21,043
- Trade debts -€76,113
down €76,113 (-35.0%), from €217,157 to €141,044
- Debts after one year +€20,940
up €20,940 (+1,833%), from €1,142 to €22,082
- Profit (loss) carried forward -€11,758
down €11,758 (-2,210%), from -€532 to -€12,290
- Other debts -€10,843
down €10,843 (-69.2%), from €15,678 to €4,835
- Current portion of long-term debt -€7,819
down €7,819 (-82.7%), from €9,458 to €1,639
- Staff costs +€19,958
up €19,958 (+153%), from €13,072 to €33,030
- Gross operating margin +€15,915
up €15,915 (+34.6%), from €45,944 to €61,859
- Financial charges +€4,004
up €4,004 (+134%), from €2,985 to €6,989
- Depreciation +€1,945
up €1,945 (+20.3%), from €9,580 to €11,525
- Other operating charges +€884
up €884 (+16.1%), from €5,491 to €6,375
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 | €278,517 | €198,429 | -€80,088 | -28.8% |
| Fixed assets | 21/28 | €17,427 | €29,226 | +€11,800 | +67.7% |
| Tangible fixed assets | 22/27 | €13,977 | €25,776 | +€11,800 | +84.4% |
| Plant, machinery and equipment | 23 | €15 | - | -€15 | |
| Furniture and vehicles | 24 | €12,955 | €3,727 | -€9,228 | -71.2% |
| Other tangible fixed assets | 26 | €1,006 | €22,049 | +€21,043 | +2,092% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €261,090 | €169,203 | -€91,887 | -35.2% |
| Stocks and contracts in progress | 3 | €59,035 | €58,385 | -€650 | -1.1% |
| Stocks | 30/36 | €59,035 | €58,385 | -€650 | -1.1% |
| Amounts receivable within one year | 40/41 | €192,678 | €77,360 | -€115,318 | -59.9% |
| Trade receivables | 40 | €180,317 | €70,571 | -€109,746 | -60.9% |
| Other amounts receivable | 41 | €12,361 | €6,788 | -€5,573 | -45.1% |
| Cash at bank and in hand | 54/58 | €9,377 | €33,371 | +€23,993 | +256% |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €278,517 | €198,429 | -€80,088 | -28.8% |
| Equity | 10/15 | €19,928 | €8,170 | -€11,758 | -59.0% |
| 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 | -€532 | -€12,290 | -€11,758 | -2,210% |
| Amounts payable | 17/49 | €258,589 | €190,259 | -€68,330 | -26.4% |
| Amounts payable after more than one year | 17 | €1,142 | €22,082 | +€20,940 | +1,833% |
| Financial debts | 170/4 | €1,142 | €22,082 | +€20,940 | +1,833% |
| Amounts payable within one year | 42/48 | €257,447 | €168,177 | -€89,270 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €9,458 | €1,639 | -€7,819 | -82.7% |
| Trade debts | 44 | €217,157 | €141,044 | -€76,113 | -35.0% |
| Suppliers | 440/4 | €217,157 | €141,044 | -€76,113 | -35.0% |
| Taxes, remuneration and social security | 45 | €15,154 | €20,659 | +€5,506 | +36.3% |
| Taxes | 450/3 | €7,332 | €14,050 | +€6,718 | +91.6% |
| Remuneration and social security | 454/9 | €7,822 | €6,609 | -€1,213 | -15.5% |
| Other amounts payable | 47/48 | €15,678 | €4,835 | -€10,843 | -69.2% |
| Remuneration, social security and pensions | 62 | €13,072 | €33,030 | +€19,958 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,580 | €11,525 | +€1,945 | +20.3% |
| Other operating charges | 640/8 | €5,491 | €6,375 | +€884 | +16.1% |
| Non-recurring operating charges | 66A | €4,457 | €15,403 | +€10,946 | +246% |
| Gross operating margin | 9900 | €45,944 | €61,859 | +€15,915 | +34.6% |
| Operating profit (loss) | 9901 | €13,343 | -€4,475 | -€17,818 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.0% |
| Financial charges | 65/66B | €2,985 | €6,989 | +€4,004 | +134% |
| Recurring financial charges | 65 | €2,985 | €6,989 | +€4,004 | +134% |
| Profit (loss) for the period before taxes | 9903 | €10,365 | -€11,464 | -€21,829 | |
| Income taxes | 67/77 | €197 | €293 | +€96 | +49.0% |
| Profit (loss) for the period | 9904 | €10,168 | -€11,758 | -€21,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,168 | -€11,758 | -€21,926 |
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 28 October 2026 via checked.be.