KERA: 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.
KERA
Largest movements
- Cash -€1,331
down €1,331 (-79.5%), from €1,675 to €344
mainly Net result for the year (-€843) and Other debts (-€374)
- Profit (loss) carried forward -€843
down €843 (-3.2%), from -€26,333 to -€27,176
- Other debts -€374
down €374 (-2.0%), from €18,523 to €18,149
- Tax, wage and social debts -€115
down €115 (-33.8%), from €340 to €225
- Gross operating margin -€1,980
down €1,980 (-37.4%), from €5,296 to €3,316
- Staff costs +€155
up €155 (+5.4%), from €2,857 to €3,012
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.
Cash bridge derived
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 | €1,913 | €594 | -€1,319 | -68.9% |
| Fixed assets | 21/28 | €75 | €75 | = | 0.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €1,838 | €519 | -€1,319 | -71.8% |
| Amounts receivable within one year | 40/41 | €15 | €16 | +€1 | +8.3% |
| Other amounts receivable | 41 | €15 | €16 | +€1 | +8.3% |
| Cash at bank and in hand | 54/58 | €1,675 | €344 | -€1,331 | -79.5% |
| Deferred charges and accrued income | 490/1 | €148 | €159 | +€11 | +7.5% |
| Total equity and liabilities | 10/49 | €1,913 | €594 | -€1,319 | -68.9% |
| Equity | 10/15 | -€18,277 | -€19,120 | -€843 | -4.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,333 | -€27,176 | -€843 | -3.2% |
| Amounts payable | 17/49 | €20,190 | €19,714 | -€476 | -2.4% |
| Amounts payable within one year | 42/48 | €19,189 | €18,716 | -€473 | -2.5% |
| Trade debts | 44 | €326 | €342 | +€16 | +4.8% |
| Suppliers | 440/4 | €326 | €342 | +€16 | +4.8% |
| Taxes, remuneration and social security | 45 | €340 | €225 | -€115 | -33.8% |
| Taxes | 450/3 | €340 | €225 | -€115 | -33.8% |
| Other amounts payable | 47/48 | €18,523 | €18,149 | -€374 | -2.0% |
| Accrued charges and deferred income | 492/3 | €1,001 | €998 | -€3 | -0.3% |
| Remuneration, social security and pensions | 62 | €2,857 | €3,012 | +€155 | +5.4% |
| Other operating charges | 640/8 | €890 | €903 | +€14 | +1.5% |
| Gross operating margin | 9900 | €5,296 | €3,316 | -€1,980 | -37.4% |
| Operating profit (loss) | 9901 | €1,549 | -€600 | -€2,149 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +300.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +300.0% |
| Financial charges | 65/66B | €166 | €172 | +€6 | +3.7% |
| Recurring financial charges | 65 | €166 | €172 | +€6 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,383 | -€771 | -€2,154 | |
| Income taxes | 67/77 | €68 | €72 | +€4 | +5.4% |
| Profit (loss) for the period | 9904 | €1,315 | -€843 | -€2,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,315 | -€843 | -€2,158 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.