KEMERLI: 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.
KEMERLI
Largest movements
- Receivables within one year +€78,190
up €78,190 (+144%), from €54,452 to €132,642
of which Trade receivables: +€61,144
- Cash +€26,259
up €26,259 (+47.7%), from €55,047 to €81,306
mainly Net result for the year (+€99,626) and Tax, wage and social debts (+€19,219)
- Tangible fixed assets +€17,368
up €17,368 (+64.0%), from €27,119 to €44,487
of which Furniture and vehicles: +€25,131
- Stocks and contracts -€4,250
down €4,250 (-20.0%), from €21,231 to €16,981
- Profit (loss) carried forward +€99,626
up €99,626 (+99.3%), from €100,342 to €199,968
- Tax, wage and social debts +€19,219
up €19,219 (+68.5%), from €28,074 to €47,292
of which Taxes: +€26,418
- Gross operating margin +€103,116
up €103,116 (+112%), from €91,800 to €194,916
- Staff costs +€30,477
up €30,477 (+175%), from €17,426 to €47,903
- Taxes +€16,599
up €16,599 (+114%), from €14,558 to €31,157
- Depreciation +€1,951
up €1,951 (+17.9%), from €10,923 to €12,875
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 | €157,876 | €275,442 | +€117,566 | +74.5% |
| Fixed assets | 21/28 | €27,145 | €44,513 | +€17,368 | +64.0% |
| Tangible fixed assets | 22/27 | €27,119 | €44,487 | +€17,368 | +64.0% |
| Plant, machinery and equipment | 23 | €20,597 | €13,350 | -€7,247 | -35.2% |
| Furniture and vehicles | 24 | €5,928 | €31,059 | +€25,131 | +424% |
| Other tangible fixed assets | 26 | €594 | €78 | -€517 | -86.9% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €130,731 | €230,929 | +€100,199 | +76.6% |
| Stocks and contracts in progress | 3 | €21,231 | €16,981 | -€4,250 | -20.0% |
| Stocks | 30/36 | €21,231 | €16,981 | -€4,250 | -20.0% |
| Amounts receivable within one year | 40/41 | €54,452 | €132,642 | +€78,190 | +144% |
| Trade receivables | 40 | €1,984 | €63,129 | +€61,144 | +3,081% |
| Other amounts receivable | 41 | €52,468 | €69,514 | +€17,046 | +32.5% |
| Cash at bank and in hand | 54/58 | €55,047 | €81,306 | +€26,259 | +47.7% |
| Total equity and liabilities | 10/49 | €157,876 | €275,442 | +€117,566 | +74.5% |
| Equity | 10/15 | €120,802 | €220,428 | +€99,626 | +82.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,342 | €199,968 | +€99,626 | +99.3% |
| Amounts payable | 17/49 | €37,074 | €55,014 | +€17,940 | +48.4% |
| Amounts payable within one year | 42/48 | €37,074 | €55,014 | +€17,940 | +48.4% |
| Trade debts | 44 | €9,000 | €7,722 | -€1,279 | -14.2% |
| Suppliers | 440/4 | €9,000 | €7,722 | -€1,279 | -14.2% |
| Taxes, remuneration and social security | 45 | €28,074 | €47,292 | +€19,219 | +68.5% |
| Taxes | 450/3 | €19,029 | €45,446 | +€26,418 | +139% |
| Remuneration and social security | 454/9 | €9,045 | €1,846 | -€7,199 | -79.6% |
| Remuneration, social security and pensions | 62 | €17,426 | €47,903 | +€30,477 | +175% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €12,875 | +€1,951 | +17.9% |
| Other operating charges | 640/8 | €3,538 | €2,879 | -€658 | -18.6% |
| Gross operating margin | 9900 | €91,800 | €194,916 | +€103,116 | +112% |
| Operating profit (loss) | 9901 | €59,912 | €131,258 | +€71,346 | +119% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €475 | +€284 | +148% |
| Recurring financial charges | 65 | €191 | €475 | +€284 | +148% |
| Profit (loss) for the period before taxes | 9903 | €59,721 | €130,783 | +€71,062 | +119% |
| Income taxes | 67/77 | €14,558 | €31,157 | +€16,599 | +114% |
| Profit (loss) for the period | 9904 | €45,163 | €99,626 | +€54,463 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €45,163 | €99,626 | +€54,463 | +121% |
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 18 October 2026 via checked.be.