KRUPA: 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.
KRUPA
Largest movements
- Receivables within one year -€16,160
down €16,160 (-92.5%), from €17,467 to €1,306
of which Trade receivables: -€12,760
- Cash +€6,244
up €6,244 (+1,541%), from €405 to €6,649
mainly Receivables within one year (+€16,160) and Current portion of long-term debt (+€5,098)
- Tangible fixed assets -€4,573
down €4,573 (-23.2%), from €19,683 to €15,110
of which Furniture and vehicles: -€3,830
- Trade debts -€18,341
down €18,341 (-95.2%), from €19,256 to €915
- Current portion of long-term debt +€5,098
up €5,098, from €0 to €5,098
- Profit (loss) carried forward -€699
down €699 (-25.6%), from €2,733 to €2,034
- Tax, wage and social debts -€653
down €653 (-68.5%), from €953 to €300
- Debts after one year +€436
up €436 (+8.9%), from €4,900 to €5,336
- Depreciation +€3,486
up €3,486 (+321%), from €1,087 to €4,573
- Gross operating margin +€1,216
up €1,216 (+30.2%), from €4,020 to €5,236
- Taxes -€653
down €653 (-100%), from €653 to €0
- Financial income -€602
down €602 (-100%), from €602 to €0
- Other operating charges -€141
down €141 (-18.1%), from €776 to €635
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 | €37,716 | €23,329 | -€14,387 | -38.1% |
| Fixed assets | 21/28 | €19,683 | €15,110 | -€4,573 | -23.2% |
| Tangible fixed assets | 22/27 | €19,683 | €15,110 | -€4,573 | -23.2% |
| Plant, machinery and equipment | 23 | €877 | €135 | -€743 | -84.7% |
| Furniture and vehicles | 24 | €18,805 | €14,975 | -€3,830 | -20.4% |
| Current assets | 29/58 | €18,034 | €8,219 | -€9,815 | -54.4% |
| Amounts receivable within one year | 40/41 | €17,467 | €1,306 | -€16,160 | -92.5% |
| Trade receivables | 40 | €13,632 | €873 | -€12,760 | -93.6% |
| Other amounts receivable | 41 | €3,835 | €434 | -€3,401 | -88.7% |
| Cash at bank and in hand | 54/58 | €405 | €6,649 | +€6,244 | +1,541% |
| Deferred charges and accrued income | 490/1 | €162 | €264 | +€102 | +63.2% |
| Total equity and liabilities | 10/49 | €37,716 | €23,329 | -€14,387 | -38.1% |
| Equity | 10/15 | €12,001 | €11,302 | -€699 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,068 | €3,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,068 | €3,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,733 | €2,034 | -€699 | -25.6% |
| Amounts payable | 17/49 | €25,715 | €12,027 | -€13,688 | -53.2% |
| Amounts payable after more than one year | 17 | €4,900 | €5,336 | +€436 | +8.9% |
| Financial debts | 170/4 | €4,900 | €5,336 | +€436 | +8.9% |
| Amounts payable within one year | 42/48 | €20,502 | €6,691 | -€13,810 | -67.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,098 | +€5,098 | |
| Trade debts | 44 | €19,256 | €915 | -€18,341 | -95.2% |
| Suppliers | 440/4 | €19,256 | €915 | -€18,341 | -95.2% |
| Taxes, remuneration and social security | 45 | €953 | €300 | -€653 | -68.5% |
| Taxes | 450/3 | €953 | €300 | -€653 | -68.5% |
| Other amounts payable | 47/48 | €292 | €378 | +€86 | +29.3% |
| Accrued charges and deferred income | 492/3 | €314 | €0 | -€314 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €4,573 | +€3,486 | +321% |
| Other operating charges | 640/8 | €776 | €635 | -€141 | -18.1% |
| Gross operating margin | 9900 | €4,020 | €5,236 | +€1,216 | +30.2% |
| Operating profit (loss) | 9901 | €2,157 | €28 | -€2,129 | -98.7% |
| Financial income | 75/76B | €602 | €0 | -€602 | -100% |
| Recurring financial income | 75 | €602 | €0 | -€602 | -100% |
| Financial charges | 65/66B | €591 | €727 | +€135 | +22.9% |
| Recurring financial charges | 65 | €591 | €727 | +€135 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,168 | -€699 | -€2,867 | |
| Income taxes | 67/77 | €653 | €0 | -€653 | -100% |
| Profit (loss) for the period | 9904 | €1,515 | -€699 | -€2,214 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,515 | -€699 | -€2,214 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.