KRUBA: 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.
KRUBA
Largest movements
- Cash -€11,768
down €11,768 (-93.5%), from €12,583 to €815
mainly Net result for the year (-€13,124) and Receivables within one year (-€9,041)
- Receivables within one year +€9,041
up €9,041 (+138%), from €6,566 to €15,607
of which Trade receivables: +€11,987
- Tangible fixed assets -€1,073
down €1,073 (-58.3%), from €1,840 to €767
- Profit (loss) carried forward -€13,124
down €13,124 (-180%), from -€7,295 to -€20,419
- Trade debts +€11,869
up €11,869 (+730%), from €1,626 to €13,495
- Other debts -€2,544
down €2,544 (-50.3%), from €5,057 to €2,513
- Gross operating margin -€19,106
down €19,106, from €8,111 to -€10,995
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 | €21,097 | €17,299 | -€3,798 | -18.0% |
| Fixed assets | 21/28 | €1,840 | €767 | -€1,073 | -58.3% |
| Tangible fixed assets | 22/27 | €1,840 | €767 | -€1,073 | -58.3% |
| Furniture and vehicles | 24 | €1,840 | €767 | -€1,073 | -58.3% |
| Current assets | 29/58 | €19,257 | €16,532 | -€2,725 | -14.2% |
| Amounts receivable within one year | 40/41 | €6,566 | €15,607 | +€9,041 | +138% |
| Trade receivables | 40 | €618 | €12,605 | +€11,987 | +1,940% |
| Other amounts receivable | 41 | €5,948 | €3,002 | -€2,947 | -49.5% |
| Cash at bank and in hand | 54/58 | €12,583 | €815 | -€11,768 | -93.5% |
| Deferred charges and accrued income | 490/1 | €108 | €110 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €21,097 | €17,299 | -€3,798 | -18.0% |
| Equity | 10/15 | €13,165 | €41 | -€13,124 | -99.7% |
| 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 | -€7,295 | -€20,419 | -€13,124 | -180% |
| Amounts payable | 17/49 | €7,933 | €17,258 | +€9,325 | +118% |
| Amounts payable within one year | 42/48 | €7,933 | €17,258 | +€9,325 | +118% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,250 | = | 0.0% |
| Trade debts | 44 | €1,626 | €13,495 | +€11,869 | +730% |
| Suppliers | 440/4 | €1,626 | €13,495 | +€11,869 | +730% |
| Other amounts payable | 47/48 | €5,057 | €2,513 | -€2,544 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €1,073 | = | 0.0% |
| Other operating charges | 640/8 | €821 | €840 | +€19 | +2.3% |
| Gross operating margin | 9900 | €8,111 | -€10,995 | -€19,106 | |
| Operating profit (loss) | 9901 | €6,218 | -€12,908 | -€19,125 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €206 | €216 | +€11 | +5.2% |
| Recurring financial charges | 65 | €206 | €216 | +€11 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €6,012 | -€13,124 | -€19,136 | |
| Profit (loss) for the period | 9904 | €6,012 | -€13,124 | -€19,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,012 | -€13,124 | -€19,136 |
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 20 October 2026 via checked.be.