KEFERBI Retail: 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.
KEFERBI Retail
Largest movements
- Tangible fixed assets -€4,899
down €4,899 (-13.4%), from €36,463 to €31,564
of which Other tangible fixed assets: -€4,610
- Cash +€3,856
up €3,856 (+12.5%), from €30,760 to €34,616
mainly Tax, wage and social debts (+€6,633) and Depreciation (+€6,142)
- Profit (loss) carried forward -€7,801
down €7,801, from €1,958 to -€5,843
- Tax, wage and social debts +€6,633
up €6,633 (+42.5%), from €15,605 to €22,238
of which Remuneration and social security: +€4,063
- Staff costs +€10,865
up €10,865 (+15.8%), from €68,963 to €79,828
- Financial charges +€3,078
up €3,078 (+76.5%), from €4,021 to €7,100
- Other operating charges +€2,016
up €2,016 (+188%), from €1,075 to €3,091
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 | €104,758 | €103,414 | -€1,343 | -1.3% |
| Fixed assets | 21/28 | €36,463 | €31,564 | -€4,899 | -13.4% |
| Tangible fixed assets | 22/27 | €36,463 | €31,564 | -€4,899 | -13.4% |
| Plant, machinery and equipment | 23 | €3,222 | €2,150 | -€1,072 | -33.3% |
| Furniture and vehicles | 24 | €807 | €1,590 | +€783 | +97.0% |
| Other tangible fixed assets | 26 | €32,435 | €27,825 | -€4,610 | -14.2% |
| Current assets | 29/58 | €68,294 | €71,850 | +€3,556 | +5.2% |
| Stocks and contracts in progress | 3 | €37,303 | €37,106 | -€197 | -0.5% |
| Stocks | 30/36 | €37,303 | €37,106 | -€197 | -0.5% |
| Amounts receivable within one year | 40/41 | €231 | €128 | -€103 | -44.5% |
| Trade receivables | 40 | €53 | €25 | -€27 | -51.8% |
| Other amounts receivable | 41 | €178 | €103 | -€75 | -42.4% |
| Cash at bank and in hand | 54/58 | €30,760 | €34,616 | +€3,856 | +12.5% |
| Total equity and liabilities | 10/49 | €104,758 | €103,414 | -€1,343 | -1.3% |
| Equity | 10/15 | €21,958 | €14,157 | -€7,801 | -35.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,958 | -€5,843 | -€7,801 | |
| Amounts payable | 17/49 | €82,800 | €89,258 | +€6,458 | +7.8% |
| Amounts payable within one year | 42/48 | €82,800 | €89,258 | +€6,458 | +7.8% |
| Trade debts | 44 | €18,435 | €18,260 | -€175 | -0.9% |
| Suppliers | 440/4 | €18,435 | €18,260 | -€175 | -0.9% |
| Taxes, remuneration and social security | 45 | €15,605 | €22,238 | +€6,633 | +42.5% |
| Taxes | 450/3 | €760 | €3,330 | +€2,570 | +338% |
| Remuneration and social security | 454/9 | €14,846 | €18,908 | +€4,063 | +27.4% |
| Other amounts payable | 47/48 | €48,759 | €48,759 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €68,963 | €79,828 | +€10,865 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,857 | €6,142 | +€285 | +4.9% |
| Other operating charges | 640/8 | €1,075 | €3,091 | +€2,016 | +188% |
| Gross operating margin | 9900 | €89,096 | €88,359 | -€737 | -0.8% |
| Operating profit (loss) | 9901 | €13,201 | -€702 | -€13,903 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,700% |
| Financial charges | 65/66B | €4,021 | €7,100 | +€3,078 | +76.5% |
| Recurring financial charges | 65 | €4,021 | €7,100 | +€3,078 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | €9,180 | -€7,801 | -€16,981 | |
| Income taxes | 67/77 | €760 | €0 | -€760 | -100% |
| Profit (loss) for the period | 9904 | €8,420 | -€7,801 | -€16,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,420 | -€7,801 | -€16,222 |
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 30 October 2026 via checked.be.