KERBO SERVICES BV: 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.
KERBO SERVICES BV
Largest movements
- Receivables within one year +€68,226
up €68,226 (+65.5%), from €104,100 to €172,326
of which Trade receivables: +€62,831
- Tangible fixed assets -€33,723
down €33,723 (-28.6%), from €117,919 to €84,196
of which Furniture and vehicles: -€33,821
- Cash +€5,075
up €5,075 (+2.6%), from €197,457 to €202,532
mainly Net result for the year (+€179,070) and Other debts (+€110,174)
- Other debts +€110,174
up €110,174 (+370%), from €29,789 to €139,963
- Tax, wage and social debts -€37,531
down €37,531 (-70.6%), from €53,186 to €15,655
- Reserves -€23,430
down €23,430 (-9.0%), from €259,482 to €236,052
of which Distributable reserves: -€23,430
- Debts after one year -€16,123
down €16,123 (-35.2%), from €45,768 to €29,645
- Trade debts +€6,441
up €6,441 (+1,436%), from €449 to €6,889
- Gross operating margin +€57,897
up €57,897 (+29.8%), from €194,546 to €252,443
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 | €423,259 | €462,927 | +€39,668 | +9.4% |
| Fixed assets | 21/28 | €117,944 | €84,221 | -€33,723 | -28.6% |
| Tangible fixed assets | 22/27 | €117,919 | €84,196 | -€33,723 | -28.6% |
| Furniture and vehicles | 24 | €111,723 | €77,902 | -€33,821 | -30.3% |
| Other tangible fixed assets | 26 | €6,196 | €6,294 | +€98 | +1.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €305,315 | €378,706 | +€73,391 | +24.0% |
| Amounts receivable within one year | 40/41 | €104,100 | €172,326 | +€68,226 | +65.5% |
| Trade receivables | 40 | €104,100 | €166,931 | +€62,831 | +60.4% |
| Other amounts receivable | 41 | €0 | €5,396 | +€5,396 | |
| Cash at bank and in hand | 54/58 | €197,457 | €202,532 | +€5,075 | +2.6% |
| Deferred charges and accrued income | 490/1 | €3,758 | €3,848 | +€90 | +2.4% |
| Total equity and liabilities | 10/49 | €423,259 | €462,927 | +€39,668 | +9.4% |
| Equity | 10/15 | €278,082 | €254,652 | -€23,430 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,482 | €236,052 | -€23,430 | -9.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €259,482 | €236,052 | -€23,430 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,178 | €208,275 | +€63,098 | +43.5% |
| Amounts payable after more than one year | 17 | €45,768 | €29,645 | -€16,123 | -35.2% |
| Financial debts | 170/4 | €45,768 | €29,645 | -€16,123 | -35.2% |
| Amounts payable within one year | 42/48 | €98,979 | €178,631 | +€79,651 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €15,556 | €16,123 | +€568 | +3.6% |
| Trade debts | 44 | €449 | €6,889 | +€6,441 | +1,436% |
| Suppliers | 440/4 | €449 | €6,889 | +€6,441 | +1,436% |
| Taxes, remuneration and social security | 45 | €53,186 | €15,655 | -€37,531 | -70.6% |
| Taxes | 450/3 | €53,186 | €15,655 | -€37,531 | -70.6% |
| Other amounts payable | 47/48 | €29,789 | €139,963 | +€110,174 | +370% |
| Accrued charges and deferred income | 492/3 | €430 | €0 | -€430 | -100% |
| Non-recurring operating income | 76A | - | €1,537 | +€1,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,617 | €29,840 | -€777 | -2.5% |
| Other operating charges | 640/8 | €1,305 | €1,305 | +€0 | 0.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €194,546 | €252,443 | +€57,897 | +29.8% |
| Operating profit (loss) | 9901 | €162,623 | €221,297 | +€58,674 | +36.1% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €3,139 | €2,449 | -€690 | -22.0% |
| Recurring financial charges | 65 | €3,139 | €2,449 | -€690 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €159,498 | €218,848 | +€59,350 | +37.2% |
| Income taxes | 67/77 | €41,707 | €39,778 | -€1,929 | -4.6% |
| Profit (loss) for the period | 9904 | €117,791 | €179,070 | +€61,280 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,791 | €179,070 | +€61,280 | +52.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.