Kurokuma: 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.
Kurokuma
Largest movements
- Receivables within one year -€16,780
down €16,780 (-62.4%), from €26,908 to €10,128
- Cash +€16,229
up €16,229 (+29.1%), from €55,792 to €72,021
mainly Receivables within one year (+€16,780) and Other debts (+€12,974)
- Deferred charges and accrued income -€3,427
down €3,427 (-57.8%), from €5,926 to €2,499
- Tangible fixed assets -€1,250
down €1,250 (-40.1%), from €3,121 to €1,871
- Tax, wage and social debts -€22,336
down €22,336 (-70.8%), from €31,544 to €9,208
of which Taxes: -€20,576
- Other debts +€12,974
up €12,974 (+1,748%), from €742 to €13,716
- Profit (loss) carried forward +€9,009
up €9,009 (+18.8%), from €48,011 to €57,021
- Trade debts -€4,875
down €4,875 (-57.7%), from €8,449 to €3,574
- Financial charges +€32,910
up €32,910 (+55,836%), from €59 to €32,969
of which Financial charges: +€32,898
- Gross operating margin -€15,123
down €15,123 (-24.7%), from €61,275 to €46,153
- Taxes -€9,666
down €9,666 (-77.4%), from €12,488 to €2,822
- Depreciation +€708
up €708 (+130%), from €543 to €1,250
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 | €91,747 | €86,519 | -€5,228 | -5.7% |
| Fixed assets | 21/28 | €3,121 | €1,871 | -€1,250 | -40.1% |
| Tangible fixed assets | 22/27 | €3,121 | €1,871 | -€1,250 | -40.1% |
| Plant, machinery and equipment | 23 | €3,121 | €1,871 | -€1,250 | -40.1% |
| Current assets | 29/58 | €88,626 | €84,648 | -€3,978 | -4.5% |
| Amounts receivable within one year | 40/41 | €26,908 | €10,128 | -€16,780 | -62.4% |
| Trade receivables | 40 | €26,908 | €10,128 | -€16,780 | -62.4% |
| Cash at bank and in hand | 54/58 | €55,792 | €72,021 | +€16,229 | +29.1% |
| Deferred charges and accrued income | 490/1 | €5,926 | €2,499 | -€3,427 | -57.8% |
| Total equity and liabilities | 10/49 | €91,747 | €86,519 | -€5,228 | -5.7% |
| Equity | 10/15 | €51,011 | €60,021 | +€9,009 | +17.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,011 | €57,021 | +€9,009 | +18.8% |
| Amounts payable | 17/49 | €40,736 | €26,498 | -€14,238 | -35.0% |
| Amounts payable within one year | 42/48 | €40,736 | €26,498 | -€14,238 | -35.0% |
| Trade debts | 44 | €8,449 | €3,574 | -€4,875 | -57.7% |
| Suppliers | 440/4 | €8,449 | €3,574 | -€4,875 | -57.7% |
| Taxes, remuneration and social security | 45 | €31,544 | €9,208 | -€22,336 | -70.8% |
| Taxes | 450/3 | €29,784 | €9,208 | -€20,576 | -69.1% |
| Remuneration and social security | 454/9 | €1,760 | - | -€1,760 | |
| Other amounts payable | 47/48 | €742 | €13,716 | +€12,974 | +1,748% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €1,250 | +€708 | +130% |
| Other operating charges | 640/8 | €175 | €103 | -€72 | -41.3% |
| Gross operating margin | 9900 | €61,275 | €46,153 | -€15,123 | -24.7% |
| Operating profit (loss) | 9901 | €60,557 | €44,799 | -€15,758 | -26.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -6.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -6.3% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -6.3% |
| Financial charges | 65/66B | €59 | €32,969 | +€32,910 | +55,836% |
| Recurring financial charges | 65 | €54 | €32,952 | +€32,898 | +60,865% |
| Non-recurring financial charges | 66B | €5 | €17 | +€12 | +249% |
| Profit (loss) for the period before taxes | 9903 | €60,499 | €11,831 | -€48,668 | -80.4% |
| Income taxes | 67/77 | €12,488 | €2,822 | -€9,666 | -77.4% |
| Profit (loss) for the period | 9904 | €48,011 | €9,009 | -€39,002 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,011 | €9,009 | -€39,002 | -81.2% |
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 13 October 2026 via checked.be.