LE KROUSTY: 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.
LE KROUSTY
Largest movements
- Tangible fixed assets +€17,332
up €17,332 (+18.9%), from €91,734 to €109,066
of which Furniture and vehicles: +€32,032
- Cash +€8,777
up €8,777 (+11.7%), from €75,073 to €83,850
mainly Depreciation (+€25,217) and Net result for the year (+€23,391)
- Deferred charges and accrued income -€2,664
no longer reported in 2025 (was €2,664)
- Reserves +€20,354
up €20,354 (+107.6%), from €18,910 to €39,264
of which Distributable reserves: +€21,000
- Other debts +€7,556
up €7,556 (+14.2%), from €53,102 to €60,657
- Trade debts -€7,054
down €7,054 (-39.8%), from €17,736 to €10,682
- Tax, wage and social debts +€6,262
up €6,262 (+33.6%), from €18,616 to €24,878
of which Taxes: +€5,972
- Debts after one year -€3,635
down €3,635 (-37.2%), from €9,763 to €6,127
- Other operating charges -€4,918
down €4,918 (-64.1%), from €7,678 to €2,760
- Taxes +€2,801
up €2,801 (+40.3%), from €6,952 to €9,753
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 | €187,593 | €211,384 | +€23,790 | +12.7% |
| Fixed assets | 21/28 | €93,574 | €110,906 | +€17,332 | +18.5% |
| Tangible fixed assets | 22/27 | €91,734 | €109,066 | +€17,332 | +18.9% |
| Plant, machinery and equipment | 23 | €58,827 | €47,777 | -€11,050 | -18.8% |
| Furniture and vehicles | 24 | €17,966 | €49,999 | +€32,032 | +178.3% |
| Other tangible fixed assets | 26 | €14,941 | €11,291 | -€3,650 | -24.4% |
| Financial fixed assets | 28 | €1,840 | €1,840 | = | 0.0% |
| Current assets | 29/58 | €94,019 | €100,478 | +€6,458 | +6.9% |
| Stocks and contracts in progress | 3 | €8,256 | €9,108 | +€852 | +10.3% |
| Stocks | 30/36 | €8,256 | €9,108 | +€852 | +10.3% |
| Amounts receivable within one year | 40/41 | €8,027 | €7,520 | -€507 | -6.3% |
| Trade receivables | 40 | €5,211 | €5,610 | +€399 | +7.7% |
| Other amounts receivable | 41 | €2,816 | €1,910 | -€906 | -32.2% |
| Cash at bank and in hand | 54/58 | €75,073 | €83,850 | +€8,777 | +11.7% |
| Deferred charges and accrued income | 490/1 | €2,664 | - | -€2,664 | |
| Total equity and liabilities | 10/49 | €187,593 | €211,384 | +€23,790 | +12.7% |
| Equity | 10/15 | €68,534 | €91,925 | +€23,391 | +34.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €18,910 | €39,264 | +€20,354 | +107.6% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,896 | €1,250 | -€646 | -34.1% |
| Distributable reserves | 133 | €12,055 | €33,055 | +€21,000 | +174.2% |
| Profit (loss) carried forward | 14 | €46 | €3,083 | +€3,037 | +6597.0% |
| Provisions and deferred taxes | 16 | €162 | - | -€162 | |
| Deferred taxes | 168 | €162 | - | -€162 | |
| Amounts payable | 17/49 | €118,898 | €119,459 | +€561 | +0.5% |
| Amounts payable after more than one year | 17 | €9,763 | €6,127 | -€3,635 | -37.2% |
| Financial debts | 170/4 | €9,763 | €6,127 | -€3,635 | -37.2% |
| Amounts payable within one year | 42/48 | €104,765 | €111,209 | +€6,444 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €15,311 | €14,991 | -€320 | -2.1% |
| Trade debts | 44 | €17,736 | €10,682 | -€7,054 | -39.8% |
| Suppliers | 440/4 | €17,736 | €10,682 | -€7,054 | -39.8% |
| Taxes, remuneration and social security | 45 | €18,616 | €24,878 | +€6,262 | +33.6% |
| Taxes | 450/3 | €6,664 | €12,635 | +€5,972 | +89.6% |
| Remuneration and social security | 454/9 | €11,952 | €12,243 | +€290 | +2.4% |
| Other amounts payable | 47/48 | €53,102 | €60,657 | +€7,556 | +14.2% |
| Accrued charges and deferred income | 492/3 | €4,370 | €2,123 | -€2,247 | -51.4% |
| Non-recurring operating income | 76A | - | €10,674 | +€10,674 | |
| Remuneration, social security and pensions | 62 | €103,636 | €103,651 | +€15 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,402 | €25,217 | -€185 | -0.7% |
| Other operating charges | 640/8 | €7,678 | €2,760 | -€4,918 | -64.1% |
| Gross operating margin | 9900 | €171,757 | €172,377 | +€620 | +0.4% |
| Operating profit (loss) | 9901 | €35,042 | €40,749 | +€5,708 | +16.3% |
| Financial income | 75/76B | €209 | €633 | +€424 | +203.2% |
| Recurring financial income | 75 | €209 | €513 | +€304 | +145.7% |
| Non-recurring financial income | 76B | - | €120 | +€120 | |
| Financial charges | 65/66B | €6,906 | €8,400 | +€1,494 | +21.6% |
| Recurring financial charges | 65 | €6,906 | €8,400 | +€1,494 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €28,344 | €32,982 | +€4,638 | +16.4% |
| Transfer from deferred taxes | 780 | €463 | €162 | -€301 | -65.1% |
| Income taxes | 67/77 | €6,952 | €9,753 | +€2,801 | +40.3% |
| Profit (loss) for the period | 9904 | €21,855 | €23,391 | +€1,536 | +7.0% |
| Transfer from tax-exempt reserves | 789 | €1,851 | €646 | -€1,205 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,706 | €24,037 | +€330 | +1.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.