Kere: 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.
Kere
Largest movements
- Receivables within one year -€61,953
down €61,953 (-66.2%), from €93,519 to €31,566
of which Trade receivables: -€77,823
- Tangible fixed assets -€6,354
down €6,354 (-1.8%), from €346,371 to €340,017
of which Land and buildings: -€6,774
- Cash +€6,245
up €6,245 (+54.7%), from €11,419 to €17,663
mainly Receivables within one year (+€61,953) and Net result for the year (+€44,747)
- Accrued charges and deferred income -€84,436
no longer reported in 2023 (was €84,436)
- Profit (loss) carried forward +€44,747
up €44,747 (+178%), from €25,069 to €69,816
- Debts after one year -€17,460
down €17,460 (-6.5%), from €269,076 to €251,616
of which Financial debts: -€17,460
- Other debts -€11,922
no longer reported in 2023 (was €11,922)
- Tax, wage and social debts +€9,356
up €9,356 (+135%), from €6,938 to €16,294
- Turnover -€275,154
no longer reported in 2023 (was €275,154)
- Purchases and services -€235,756
no longer reported in 2023 (was €235,756)
- Gross operating margin +€29,533
up €29,533 (+59.5%), from €49,613 to €79,146
- Taxes +€12,682
up €12,682 (+924%), from €1,372 to €14,054
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,309 | €389,246 | -€62,063 | -13.8% |
| Fixed assets | 21/28 | €346,371 | €340,017 | -€6,354 | -1.8% |
| Tangible fixed assets | 22/27 | €346,371 | €340,017 | -€6,354 | -1.8% |
| Land and buildings | 22 | €336,805 | €330,031 | -€6,774 | -2.0% |
| Plant, machinery and equipment | 23 | €5,165 | €4,521 | -€644 | -12.5% |
| Other tangible fixed assets | 26 | €4,401 | €5,465 | +€1,064 | +24.2% |
| Current assets | 29/58 | €104,938 | €49,229 | -€55,709 | -53.1% |
| Amounts receivable within one year | 40/41 | €93,519 | €31,566 | -€61,953 | -66.2% |
| Trade receivables | 40 | €91,781 | €13,957 | -€77,823 | -84.8% |
| Other amounts receivable | 41 | €1,739 | €17,609 | +€15,870 | +913% |
| Cash at bank and in hand | 54/58 | €11,419 | €17,663 | +€6,245 | +54.7% |
| Total equity and liabilities | 10/49 | €451,309 | €389,246 | -€62,063 | -13.8% |
| Equity | 10/15 | €30,027 | €74,774 | +€44,747 | +149% |
| Contributions | 10/11 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,069 | €69,816 | +€44,747 | +178% |
| Amounts payable | 17/49 | €421,282 | €314,472 | -€106,810 | -25.4% |
| Amounts payable after more than one year | 17 | €269,076 | €251,616 | -€17,460 | -6.5% |
| Financial debts | 170/4 | €249,076 | €231,616 | -€17,460 | -7.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,770 | €62,856 | -€4,914 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €16,983 | €17,460 | +€476 | +2.8% |
| Trade debts | 44 | €31,927 | €29,102 | -€2,825 | -8.8% |
| Suppliers | 440/4 | €31,927 | €29,102 | -€2,825 | -8.8% |
| Taxes, remuneration and social security | 45 | €6,938 | €16,294 | +€9,356 | +135% |
| Taxes | 450/3 | €6,938 | €16,294 | +€9,356 | +135% |
| Other amounts payable | 47/48 | €11,922 | - | -€11,922 | |
| Accrued charges and deferred income | 492/3 | €84,436 | - | -€84,436 | |
| Turnover | 70 | €275,154 | - | -€275,154 | |
| Non-recurring operating income | 76A | €10,216 | - | -€10,216 | |
| Goods, raw materials, services and sundry goods | 60/61 | €235,756 | - | -€235,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,551 | €8,854 | +€1,303 | +17.3% |
| Other operating charges | 640/8 | €5,654 | €3,851 | -€1,802 | -31.9% |
| Gross operating margin | 9900 | €49,613 | €79,146 | +€29,533 | +59.5% |
| Operating profit (loss) | 9901 | €36,409 | €66,441 | +€30,032 | +82.5% |
| Financial income | 75/76B | €7 | €3 | -€4 | -58.5% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -58.5% |
| Financial charges | 65/66B | €9,329 | €7,643 | -€1,687 | -18.1% |
| Recurring financial charges | 65 | €9,329 | €7,643 | -€1,687 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €27,087 | €58,801 | +€31,714 | +117% |
| Income taxes | 67/77 | €1,372 | €14,054 | +€12,682 | +924% |
| Profit (loss) for the period | 9904 | €25,715 | €44,747 | +€19,032 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,715 | €44,747 | +€19,032 | +74.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.