KEEREMAN: 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.
KEEREMAN
Largest movements
- Receivables within one year -€14,828
down €14,828 (-7.5%), from €197,293 to €182,465
- Profit (loss) carried forward -€12,930
down €12,930 (-4.9%), from -€263,737 to -€276,667
- Financial charges +€11,282
up €11,282 (+3,056%), from €369 to €11,651
- Other operating charges +€449
up €449 (+341%), from €132 to €581
- Gross operating margin +€298
up €298 (+29.6%), from -€1,009 to -€711
- Financial income +€19
new in 2024: €19
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,827 | €190,987 | -€14,839 | -7.2% |
| Fixed assets | 21/28 | €8,500 | €8,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,500 | €8,500 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €197,327 | €182,487 | -€14,839 | -7.5% |
| Amounts receivable within one year | 40/41 | €197,293 | €182,465 | -€14,828 | -7.5% |
| Other amounts receivable | 41 | €197,293 | €182,465 | -€14,828 | -7.5% |
| Cash at bank and in hand | 54/58 | €33 | €22 | -€11 | -33.4% |
| Total equity and liabilities | 10/49 | €205,827 | €190,987 | -€14,839 | -7.2% |
| Equity | 10/15 | -€176,946 | -€189,876 | -€12,930 | -7.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,792 | €66,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,332 | €22,332 | = | 0.0% |
| Distributable reserves | 133 | €42,459 | €42,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,737 | -€276,667 | -€12,930 | -4.9% |
| Amounts payable | 17/49 | €382,772 | €380,863 | -€1,910 | -0.5% |
| Amounts payable within one year | 42/48 | €382,709 | €380,797 | -€1,912 | -0.5% |
| Trade debts | 44 | €440 | €0 | -€440 | -100% |
| Suppliers | 440/4 | €440 | €0 | -€440 | -100% |
| Other amounts payable | 47/48 | €382,268 | €380,797 | -€1,471 | -0.4% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Other operating charges | 640/8 | €132 | €581 | +€449 | +341% |
| Gross operating margin | 9900 | -€1,009 | -€711 | +€298 | +29.6% |
| Operating profit (loss) | 9901 | -€1,141 | -€1,292 | -€151 | -13.2% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €369 | €11,651 | +€11,282 | +3,056% |
| Recurring financial charges | 65 | €369 | €11,651 | +€11,282 | +3,056% |
| Profit (loss) for the period before taxes | 9903 | -€1,510 | -€12,924 | -€11,414 | -756% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€1,510 | -€12,930 | -€11,420 | -756% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,510 | -€12,930 | -€11,420 | -756% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.