GROEP KERREMANS: what changed
GROEP KERREMANS
Largest movements
- Receivables within one year -€290,522
down €290,522 (-94.1%), from €308,833 to €18,311
of which Other amounts receivable: -€282,788
- Cash +€53,429
up €53,429 (+491%), from €10,871 to €64,300
mainly Receivables within one year (+€290,522) and Deferred charges and accrued income (+€18,658)
- Deferred charges and accrued income -€18,658
down €18,658 (-97.0%), from €19,242 to €584
- Other debts -€250,000
down €250,000 (-83.3%), from €300,000 to €50,000
- Tax, wage and social debts -€5,392
down €5,392 (-42.3%), from €12,749 to €7,357
of which Remuneration and social security: -€5,392
- Gross operating margin -€318,962
down €318,962 (-97.9%), from €325,646 to €6,684
- Staff costs -€112,407
down €112,407 (-99.8%), from €112,665 to €258
- Taxes -€7,357
no longer reported in 2025 (was €7,357)
- Depreciation -€4,000
no longer reported in 2025 (was €4,000)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,946 | €83,194 | -€255,752 | -75.5% |
| Current assets | 29/58 | €338,946 | €83,194 | -€255,752 | -75.5% |
| Amounts receivable within one year | 40/41 | €308,833 | €18,311 | -€290,522 | -94.1% |
| Trade receivables | 40 | €7,735 | - | -€7,735 | |
| Other amounts receivable | 41 | €301,099 | €18,311 | -€282,788 | -93.9% |
| Cash at bank and in hand | 54/58 | €10,871 | €64,300 | +€53,429 | +491% |
| Deferred charges and accrued income | 490/1 | €19,242 | €584 | -€18,658 | -97.0% |
| Total equity and liabilities | 10/49 | €338,946 | €83,194 | -€255,752 | -75.5% |
| Equity | 10/15 | €25,897 | €25,836 | -€61 | -0.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,897 | €3,836 | -€61 | -1.6% |
| Amounts payable | 17/49 | €313,049 | €57,358 | -€255,691 | -81.7% |
| Amounts payable within one year | 42/48 | €312,749 | €57,358 | -€255,391 | -81.7% |
| Trade debts | 44 | - | €1 | +€1 | |
| Suppliers | 440/4 | - | €1 | +€1 | |
| Taxes, remuneration and social security | 45 | €12,749 | €7,357 | -€5,392 | -42.3% |
| Taxes | 450/3 | €7,357 | €7,357 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €5,392 | - | -€5,392 | |
| Other amounts payable | 47/48 | €300,000 | €50,000 | -€250,000 | -83.3% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €112,665 | €258 | -€112,407 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | - | -€4,000 | |
| Other operating charges | 640/8 | €1,107 | €1,432 | +€326 | +29.4% |
| Gross operating margin | 9900 | €325,646 | €6,684 | -€318,962 | -97.9% |
| Operating profit (loss) | 9901 | €207,874 | €4,994 | -€202,880 | -97.6% |
| Financial income | 75/76B | €57 | - | -€57 | |
| Recurring financial income | 75 | €57 | - | -€57 | |
| Financial charges | 65/66B | €3,046 | €5,055 | +€2,008 | +65.9% |
| Recurring financial charges | 65 | €3,046 | €5,055 | +€2,008 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €204,885 | -€61 | -€204,946 | |
| Income taxes | 67/77 | €7,357 | - | -€7,357 | |
| Profit (loss) for the period | 9904 | €197,528 | -€61 | -€197,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €197,528 | -€61 | -€197,589 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.