DE KERIT: 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.
DE KERIT
Largest movements
- Current investments +€470,643
up €470,643 (+426.9%), from €110,244 to €580,887
- Cash +€51,541
up €51,541 (+59.1%), from €87,262 to €138,803
mainly Net result for the year (+€530,454) and Depreciation (+€22,741)
- Profit (loss) carried forward +€530,454
up €530,454 (+98.4%), from €538,867 to €1.1m
- Gross operating margin +€493,298
up €493,298 (+802.3%), from €61,489 to €554,787
- Purchases and services +€9,845
up €9,845 (+11.3%), from €86,907 to €96,752
- Financial income -€5,890
down €5,890 (-86.2%), from €6,835 to €945
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 | €620,891 | €1,148,235 | +€527,344 | +84.9% |
| Fixed assets | 21/28 | €421,211 | €426,370 | +€5,159 | +1.2% |
| Tangible fixed assets | 22/27 | €421,211 | €426,370 | +€5,159 | +1.2% |
| Land and buildings | 22 | €421,211 | €426,370 | +€5,159 | +1.2% |
| Current assets | 29/58 | €199,681 | €721,865 | +€522,185 | +261.5% |
| Amounts receivable within one year | 40/41 | €2,175 | €2,175 | = | 0.0% |
| Other amounts receivable | 41 | €2,175 | €2,175 | = | 0.0% |
| Current investments | 50/53 | €110,244 | €580,887 | +€470,643 | +426.9% |
| Cash at bank and in hand | 54/58 | €87,262 | €138,803 | +€51,541 | +59.1% |
| Total equity and liabilities | 10/49 | €620,891 | €1,148,235 | +€527,344 | +84.9% |
| Equity | 10/15 | €604,283 | €1,134,736 | +€530,454 | +87.8% |
| Contributions | 10/11 | €65,415 | €65,415 | = | 0.0% |
| Capital | 10 | €65,415 | €65,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538,867 | €1,069,321 | +€530,454 | +98.4% |
| Provisions and deferred taxes | 16 | €8,944 | €8,944 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,944 | €8,944 | = | 0.0% |
| Major repairs and maintenance | 162 | €8,944 | €8,944 | = | 0.0% |
| Amounts payable | 17/49 | €7,665 | €4,555 | -€3,110 | -40.6% |
| Amounts payable within one year | 42/48 | €7,665 | €4,555 | -€3,110 | -40.6% |
| Trade debts | 44 | €7,665 | €4,555 | -€3,110 | -40.6% |
| Suppliers | 440/4 | €7,665 | €4,555 | -€3,110 | -40.6% |
| Turnover | 70 | €115,879 | €115,418 | -€460 | -0.4% |
| Non-recurring operating income | 76A | - | €500,000 | +€500,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €86,907 | €96,752 | +€9,845 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,741 | €22,741 | = | 0.0% |
| Other operating charges | 640/8 | €3,790 | €2,147 | -€1,643 | -43.4% |
| Gross operating margin | 9900 | €61,489 | €554,787 | +€493,298 | +802.3% |
| Operating profit (loss) | 9901 | €34,959 | €529,900 | +€494,941 | +1415.8% |
| Financial income | 75/76B | €6,835 | €945 | -€5,890 | -86.2% |
| Recurring financial income | 75 | €6,835 | €945 | -€5,890 | -86.2% |
| Financial charges | 65/66B | €2,137 | €391 | -€1,745 | -81.7% |
| Recurring financial charges | 65 | €2,137 | €391 | -€1,745 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €39,657 | €530,454 | +€490,796 | +1237.6% |
| Profit (loss) for the period | 9904 | €39,657 | €530,454 | +€490,796 | +1237.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,657 | €530,454 | +€490,796 | +1237.6% |
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 7 October 2026 via checked.be.