KRYCER: 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.
What changed
KRYCER
NACE 46.900, Non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€965,141
2024 · €493,537+€471,605
Equity
€3.6m
2024 · €2.6m+€954,141
Cash
€374,231
2024 · €356,396+€17,836
Balance sheet total
€4.1m
2024 · €3.4m+€713,883
Largest movements
Assets
- Current investments +€1.4m
up €1.4m (+139%), from €983,027 to €2.4m
- Receivables within one year -€630,987
down €630,987 (-45.9%), from €1.4m to €744,178
of which Trade receivables: -€630,838
Equity and liabilities
- Reserves +€954,141
up €954,141 (+36.8%), from €2.6m to €3.5m
of which Distributable reserves: +€954,141
- Provisions -€180,499
down €180,499 (-100%), from €180,499 to €0
- Trade debts -€76,457
down €76,457 (-17.6%), from €435,101 to €358,644
Income statement
- Provisions -€360,998
down €360,998, from €180,499 to -€180,499
- Gross operating margin +€206,265
up €206,265 (+19.7%), from €1.0m to €1.3m
- Taxes +€77,492
up €77,492 (+35.2%), from €220,204 to €297,696
- Financial income -€23,636
down €23,636 (-36.0%), from €65,679 to €42,043
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.
Result 2024
€493,537
Gross operating margin
+€206,265
Staff costs
-€5,653
Depreciation
-€19
Provisions
+€360,998
Other operating charges
+€10,721
Financial income
-€23,636
Financial charges
+€420
Taxes
-€77,492
Result 2025
€965,141
raises the resultlowers the result
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.
From operations
+€1.4m
Investment
-€1.4m
Financing
-€11,000
Cash 2024
€356,396
From operations (derived)
+€1.4m
Net result for the year
+€965,141
Depreciation
+€65,035
Stocks and contracts
-€18,082
Receivables within one year
+€630,987
Deferred charges and accrued income
+€6,374
Provisions
-€180,499
Trade debts
-€76,457
Tax, wage and social debts
+€10,851
Other debts
+€5,550
Accrued charges and deferred income
+€297
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€10,940
Current investments
-€1.4m
Financing
-€11,000
Contributions, distributions and other
-€11,000
Cash 2025
€374,231
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,404,639 | €4,118,522 | +€713,883 | +21.0% |
| Fixed assets | 21/28 | €578,323 | €524,227 | -€54,096 | -9.4% |
| Tangible fixed assets | 22/27 | €496,912 | €465,917 | -€30,996 | -6.2% |
| Land and buildings | 22 | €391,697 | €369,640 | -€22,057 | -5.6% |
| Plant, machinery and equipment | 23 | €5,126 | €2,760 | -€2,367 | -46.2% |
| Furniture and vehicles | 24 | €98,089 | €91,517 | -€6,572 | -6.7% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €81,410 | €58,310 | -€23,100 | -28.4% |
| Current assets | 29/58 | €2,826,316 | €3,594,295 | +€767,979 | +27.2% |
| Stocks and contracts in progress | 3 | €98,046 | €116,128 | +€18,082 | +18.4% |
| Stocks | 30/36 | €98,046 | €116,128 | +€18,082 | +18.4% |
| Amounts receivable within one year | 40/41 | €1,375,164 | €744,178 | -€630,987 | -45.9% |
| Trade receivables | 40 | €1,374,986 | €744,148 | -€630,838 | -45.9% |
| Other amounts receivable | 41 | €178 | €30 | -€148 | -83.2% |
| Current investments | 50/53 | €983,027 | €2,352,449 | +€1.4m | +139% |
| Cash at bank and in hand | 54/58 | €356,396 | €374,231 | +€17,836 | +5.0% |
| Deferred charges and accrued income | 490/1 | €13,684 | €7,309 | -€6,374 | -46.6% |
| Total equity and liabilities | 10/49 | €3,404,639 | €4,118,522 | +€713,883 | +21.0% |
| Equity | 10/15 | €2,614,063 | €3,568,204 | +€954,141 | +36.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,595,463 | €3,549,604 | +€954,141 | +36.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,595,463 | €3,549,604 | +€954,141 | +36.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €180,499 | €0 | -€180,499 | -100% |
| Provisions for liabilities and charges | 160/5 | €180,499 | €0 | -€180,499 | -100% |
| Environmental obligations | 163 | €180,499 | - | -€180,499 | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Amounts payable | 17/49 | €610,077 | €550,318 | -€59,759 | -9.8% |
| Amounts payable within one year | 42/48 | €608,927 | €548,871 | -€60,056 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €435,101 | €358,644 | -€76,457 | -17.6% |
| Suppliers | 440/4 | €435,101 | €358,644 | -€76,457 | -17.6% |
| Taxes, remuneration and social security | 45 | €157,396 | €168,247 | +€10,851 | +6.9% |
| Taxes | 450/3 | €124,455 | €131,124 | +€6,669 | +5.4% |
| Remuneration and social security | 454/9 | €32,941 | €37,123 | +€4,182 | +12.7% |
| Other amounts payable | 47/48 | €16,429 | €21,979 | +€5,550 | +33.8% |
| Accrued charges and deferred income | 492/3 | €1,150 | €1,447 | +€297 | +25.8% |
| Remuneration, social security and pensions | 62 | €130,035 | €135,688 | +€5,653 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,016 | €65,035 | +€19 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €180,499 | -€180,499 | -€360,998 | |
| Other operating charges | 640/8 | €20,501 | €9,781 | -€10,721 | -52.3% |
| Gross operating margin | 9900 | €1,045,241 | €1,251,506 | +€206,265 | +19.7% |
| Operating profit (loss) | 9901 | €649,189 | €1,221,501 | +€572,312 | +88.2% |
| Financial income | 75/76B | €65,679 | €42,043 | -€23,636 | -36.0% |
| Recurring financial income | 75 | €65,679 | €42,043 | -€23,636 | -36.0% |
| Financial charges | 65/66B | €1,127 | €707 | -€420 | -37.2% |
| Recurring financial charges | 65 | €1,127 | €707 | -€420 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €713,741 | €1,262,837 | +€549,096 | +76.9% |
| Income taxes | 67/77 | €220,204 | €297,696 | +€77,492 | +35.2% |
| Profit (loss) for the period | 9904 | €493,537 | €965,141 | +€471,605 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €493,537 | €965,141 | +€471,605 | +95.6% |
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 17 October 2026 via checked.be.