KERIMMO: 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.
KERIMMO
Largest movements
- Cash +€40,852
up €40,852 (+33.2%), from €123,119 to €163,970
mainly Net result for the year (+€18,234) and Receivables within one year (+€12,093)
- Receivables within one year -€12,093
down €12,093 (-82.3%), from €14,691 to €2,599
- Tangible fixed assets -€9,006
down €9,006 (-3.6%), from €250,876 to €241,870
of which Land and buildings: -€7,198
- Reserves +€18,234
up €18,234 (+3.7%), from €497,055 to €515,289
of which Distributable reserves: +€18,234
- Gross operating margin -€2,937
down €2,937 (-8.1%), from €36,382 to €33,445
- Depreciation -€1,806
down €1,806 (-16.7%), from €10,811 to €9,006
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 | €600,714 | €622,588 | +€21,873 | +3.6% |
| Fixed assets | 21/28 | €250,876 | €241,870 | -€9,006 | -3.6% |
| Tangible fixed assets | 22/27 | €250,876 | €241,870 | -€9,006 | -3.6% |
| Land and buildings | 22 | €246,170 | €238,972 | -€7,198 | -2.9% |
| Furniture and vehicles | 24 | €4,706 | €2,898 | -€1,808 | -38.4% |
| Current assets | 29/58 | €349,839 | €380,718 | +€30,879 | +8.8% |
| Amounts receivable after more than one year | 29 | €212,029 | €214,149 | +€2,120 | +1.0% |
| Other amounts receivable | 291 | €212,029 | €214,149 | +€2,120 | +1.0% |
| Amounts receivable within one year | 40/41 | €14,691 | €2,599 | -€12,093 | -82.3% |
| Other amounts receivable | 41 | €14,691 | €2,599 | -€12,093 | -82.3% |
| Cash at bank and in hand | 54/58 | €123,119 | €163,970 | +€40,852 | +33.2% |
| Total equity and liabilities | 10/49 | €600,714 | €622,588 | +€21,873 | +3.6% |
| Equity | 10/15 | €559,055 | €577,289 | +€18,234 | +3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €497,055 | €515,289 | +€18,234 | +3.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €490,855 | €509,089 | +€18,234 | +3.7% |
| Amounts payable | 17/49 | €41,659 | €45,299 | +€3,640 | +8.7% |
| Amounts payable within one year | 42/48 | €41,659 | €45,299 | +€3,640 | +8.7% |
| Other amounts payable | 47/48 | €41,659 | €45,299 | +€3,640 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,811 | €9,006 | -€1,806 | -16.7% |
| Other operating charges | 640/8 | €2,023 | €2,108 | +€86 | +4.2% |
| Gross operating margin | 9900 | €36,382 | €33,445 | -€2,937 | -8.1% |
| Operating profit (loss) | 9901 | €23,548 | €22,331 | -€1,217 | -5.2% |
| Financial income | 75/76B | €2,135 | €2,426 | +€291 | +13.7% |
| Recurring financial income | 75 | €2,135 | €2,426 | +€291 | +13.7% |
| Financial charges | 65/66B | €29 | €31 | +€2 | +7.0% |
| Recurring financial charges | 65 | €29 | €31 | +€2 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €25,655 | €24,727 | -€928 | -3.6% |
| Income taxes | 67/77 | €6,735 | €6,493 | -€242 | -3.6% |
| Profit (loss) for the period | 9904 | €18,920 | €18,234 | -€686 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,920 | €18,234 | -€686 | -3.6% |
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 29 September 2026 via checked.be.