KRYAP: 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.
KRYAP
Largest movements
- Receivables within one year +€22,383
up €22,383 (+133.7%), from €16,745 to €39,127
of which Trade receivables: +€15,742
- Cash +€2,655
up €2,655 (+13.9%), from €19,102 to €21,757
mainly Other debts (+€15,766) and Net result for the year (+€15,682)
- Tangible fixed assets -€2,087
down €2,087 (-28.4%), from €7,348 to €5,260
of which Plant, machinery and equipment: -€3,286
- Deferred charges and accrued income +€888
new in 2025: €888
- Other debts +€15,766
up €15,766 (+8472.8%), from €186 to €15,952
- Trade debts +€5,024
up €5,024 (+28.5%), from €17,627 to €22,651
- Tax, wage and social debts +€4,159
new in 2025: €4,159
- Reserves -€1,110
down €1,110 (-3.7%), from €30,093 to €28,983
- Gross operating margin +€18,136
up €18,136 (+120.3%), from €15,072 to €33,208
- Taxes +€7,966
up €7,966 (+437.2%), from €1,822 to €9,788
- Other operating charges -€5,293
down €5,293 (-86.0%), from €6,152 to €858
- Financial charges +€1,491
up €1,491 (+83.9%), from €1,776 to €3,267
- Depreciation -€591
down €591 (-14.0%), from €4,228 to €3,637
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 | €55,565 | €79,404 | +€23,839 | +42.9% |
| Fixed assets | 21/28 | €7,348 | €5,260 | -€2,087 | -28.4% |
| Tangible fixed assets | 22/27 | €7,348 | €5,260 | -€2,087 | -28.4% |
| Land and buildings | 22 | - | €1,471 | +€1,471 | |
| Plant, machinery and equipment | 23 | €6,903 | €3,617 | -€3,286 | -47.6% |
| Furniture and vehicles | 24 | €444 | €172 | -€272 | -61.2% |
| Current assets | 29/58 | €48,218 | €74,144 | +€25,926 | +53.8% |
| Amounts receivable within one year | 40/41 | €16,745 | €39,127 | +€22,383 | +133.7% |
| Trade receivables | 40 | €9,375 | €25,117 | +€15,742 | +167.9% |
| Other amounts receivable | 41 | €7,370 | €14,011 | +€6,641 | +90.1% |
| Current investments | 50/53 | €12,371 | €12,371 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,102 | €21,757 | +€2,655 | +13.9% |
| Deferred charges and accrued income | 490/1 | - | €888 | +€888 | |
| Total equity and liabilities | 10/49 | €55,565 | €79,404 | +€23,839 | +42.9% |
| Equity | 10/15 | €37,752 | €36,642 | -€1,110 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,093 | €28,983 | -€1,110 | -3.7% |
| Distributable reserves | 133 | €30,093 | €28,983 | -€1,110 | -3.7% |
| Profit (loss) carried forward | 14 | €1,459 | €1,459 | = | 0.0% |
| Amounts payable | 17/49 | €17,813 | €42,762 | +€24,949 | +140.1% |
| Amounts payable within one year | 42/48 | €17,813 | €42,762 | +€24,949 | +140.1% |
| Trade debts | 44 | €17,627 | €22,651 | +€5,024 | +28.5% |
| Suppliers | 440/4 | €17,627 | €22,651 | +€5,024 | +28.5% |
| Taxes, remuneration and social security | 45 | - | €4,159 | +€4,159 | |
| Taxes | 450/3 | - | €4,159 | +€4,159 | |
| Other amounts payable | 47/48 | €186 | €15,952 | +€15,766 | +8472.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,228 | €3,637 | -€591 | -14.0% |
| Other operating charges | 640/8 | €6,152 | €858 | -€5,293 | -86.0% |
| Gross operating margin | 9900 | €15,072 | €33,208 | +€18,136 | +120.3% |
| Operating profit (loss) | 9901 | €4,692 | €28,712 | +€24,020 | +511.9% |
| Financial income | 75/76B | €2 | €24 | +€23 | +1521.3% |
| Recurring financial income | 75 | €2 | €24 | +€23 | +1521.3% |
| Financial charges | 65/66B | €1,776 | €3,267 | +€1,491 | +83.9% |
| Recurring financial charges | 65 | €1,776 | €3,267 | +€1,491 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €2,918 | €25,470 | +€22,552 | +772.9% |
| Income taxes | 67/77 | €1,822 | €9,788 | +€7,966 | +437.2% |
| Profit (loss) for the period | 9904 | €1,096 | €15,682 | +€14,586 | +1331.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,096 | €15,682 | +€14,586 | +1331.1% |
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 30 September 2026 via checked.be.