KERCKX PROCUREMENT CONSULTING: what changed
KERCKX PROCUREMENT CONSULTING
Largest movements
- Cash +€68,805
up €68,805 (+442%), from €15,572 to €84,376
mainly Net result for the year (+€49,814) and Receivables within one year (+€11,950)
- Receivables within one year -€11,950
down €11,950 (-42.1%), from €28,406 to €16,456
of which Trade receivables: -€10,835
- Reserves +€49,814
up €49,814 (+166%), from €30,039 to €79,853
- Tax, wage and social debts +€7,552
up €7,552 (+75.7%), from €9,970 to €17,522
- Gross operating margin +€26,502
up €26,502 (+65.4%), from €40,496 to €66,997
- Taxes +€5,629
up €5,629 (+70.6%), from €7,972 to €13,601
- Financial charges +€1,501
up €1,501 (+92.9%), from €1,616 to €3,117
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,978 | €100,832 | +€56,855 | +129% |
| Current assets | 29/58 | €43,978 | €100,832 | +€56,855 | +129% |
| Amounts receivable within one year | 40/41 | €28,406 | €16,456 | -€11,950 | -42.1% |
| Trade receivables | 40 | €27,291 | €16,456 | -€10,835 | -39.7% |
| Other amounts receivable | 41 | €1,114 | - | -€1,114 | |
| Cash at bank and in hand | 54/58 | €15,572 | €84,376 | +€68,805 | +442% |
| Total equity and liabilities | 10/49 | €43,978 | €100,832 | +€56,855 | +129% |
| Equity | 10/15 | €32,539 | €82,353 | +€49,814 | +153% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,039 | €79,853 | +€49,814 | +166% |
| Distributable reserves | 133 | €30,039 | €79,853 | +€49,814 | +166% |
| Amounts payable | 17/49 | €11,439 | €18,480 | +€7,041 | +61.6% |
| Amounts payable within one year | 42/48 | €11,439 | €18,480 | +€7,041 | +61.6% |
| Trade debts | 44 | €251 | €208 | -€43 | -17.1% |
| Suppliers | 440/4 | €251 | €208 | -€43 | -17.1% |
| Taxes, remuneration and social security | 45 | €9,970 | €17,522 | +€7,552 | +75.7% |
| Taxes | 450/3 | €9,970 | €17,522 | +€7,552 | +75.7% |
| Other amounts payable | 47/48 | €1,218 | €750 | -€468 | -38.4% |
| Other operating charges | 640/8 | €869 | €465 | -€403 | -46.4% |
| Gross operating margin | 9900 | €40,496 | €66,997 | +€26,502 | +65.4% |
| Operating profit (loss) | 9901 | €39,627 | €66,532 | +€26,905 | +67.9% |
| Financial charges | 65/66B | €1,616 | €3,117 | +€1,501 | +92.9% |
| Recurring financial charges | 65 | €1,616 | €3,117 | +€1,501 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €38,011 | €63,415 | +€25,404 | +66.8% |
| Income taxes | 67/77 | €7,972 | €13,601 | +€5,629 | +70.6% |
| Profit (loss) for the period | 9904 | €30,039 | €49,814 | +€19,775 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,039 | €49,814 | +€19,775 | +65.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.