Kerasus: what changed
Two fiscal 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.
Kerasus
Largest movements
- Stocks and contracts +€85,000
new in 2025: €85,000
- Receivables within one year +€18,668
up €18,668 (+921.0%), from €2,027 to €20,695
- Tangible fixed assets +€3,000
new in 2025: €3,000
- Trade debts +€104,295
new in 2025: €104,295
- Tax, wage and social debts +€2,580
new in 2025: €2,580
- Gross operating margin +€937
up €937, from -€891 to €46
- Other operating charges +€229
new in 2025: €229
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.
Cash bridge derived
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 | €7,323 | €113,123 | +€105,800 | +1444.8% |
| Fixed assets | 21/28 | - | €3,000 | +€3,000 | |
| Tangible fixed assets | 22/27 | - | €3,000 | +€3,000 | |
| Plant, machinery and equipment | 23 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €7,323 | €110,123 | +€102,800 | +1403.8% |
| Stocks and contracts in progress | 3 | - | €85,000 | +€85,000 | |
| Stocks | 30/36 | - | €85,000 | +€85,000 | |
| Amounts receivable within one year | 40/41 | €2,027 | €20,695 | +€18,668 | +921.0% |
| Trade receivables | 40 | €2,027 | €20,695 | +€18,668 | +921.0% |
| Cash at bank and in hand | 54/58 | €5,296 | €4,428 | -€868 | -16.4% |
| Total equity and liabilities | 10/49 | €7,323 | €113,123 | +€105,800 | +1444.8% |
| Equity | 10/15 | -€1,476 | -€1,659 | -€183 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,076 | -€20,259 | -€183 | -0.9% |
| Amounts payable | 17/49 | €8,799 | €114,782 | +€105,983 | +1204.5% |
| Amounts payable within one year | 42/48 | €8,799 | €114,782 | +€105,983 | +1204.5% |
| Trade debts | 44 | - | €104,295 | +€104,295 | |
| Suppliers | 440/4 | - | €104,295 | +€104,295 | |
| Taxes, remuneration and social security | 45 | - | €2,580 | +€2,580 | |
| Taxes | 450/3 | - | €2,580 | +€2,580 | |
| Other amounts payable | 47/48 | €8,799 | €7,908 | -€891 | -10.1% |
| Other operating charges | 640/8 | - | €229 | +€229 | |
| Gross operating margin | 9900 | -€891 | €46 | +€937 | |
| Operating profit (loss) | 9901 | -€891 | -€183 | +€707 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | -€891 | -€183 | +€707 | +79.4% |
| Profit (loss) for the period | 9904 | -€891 | -€183 | +€707 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€891 | -€183 | +€707 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.