KERIMO: 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.
KERIMO
Largest movements
- Current investments +€130,265
new in 2025: €130,265
- Cash -€129,100
no longer reported in 2025 (was €129,100)
mainly Current investments (-€130,265) and Investment in fixed assets (net) (-€43,386)
- Receivables within one year +€22,513
new in 2025: €22,513
- Receivables after one year -€12,080
no longer reported in 2025 (was €12,080)
- Tangible fixed assets +€5,765
up €5,765 (+2.2%), from €262,325 to €268,090
of which Land and buildings: +€8,686
- Debts after one year +€23,961
up €23,961 (+96.9%), from €24,727 to €48,688
- Reserves -€6,442
down €6,442 (-13.2%), from €48,953 to €42,511
of which Tax-exempt reserves: -€6,442
- Purchases and services +€6,974
up €6,974 (+5.3%), from €131,227 to €138,201
- Turnover +€6,504
up €6,504 (+3.2%), from €200,565 to €207,069
- Financial income -€2,587
down €2,587 (-54.0%), from €4,791 to €2,204
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 | €403,505 | €420,867 | +€17,362 | +4.3% |
| Fixed assets | 21/28 | €262,325 | €268,090 | +€5,765 | +2.2% |
| Tangible fixed assets | 22/27 | €262,325 | €268,090 | +€5,765 | +2.2% |
| Land and buildings | 22 | €213,444 | €222,130 | +€8,686 | +4.1% |
| Plant, machinery and equipment | 23 | €6,821 | €5,400 | -€1,421 | -20.8% |
| Furniture and vehicles | 24 | €42,060 | €40,560 | -€1,500 | -3.6% |
| Current assets | 29/58 | €141,180 | €152,777 | +€11,597 | +8.2% |
| Amounts receivable after more than one year | 29 | €12,080 | - | -€12,080 | |
| Trade receivables | 290 | €12,080 | - | -€12,080 | |
| Amounts receivable within one year | 40/41 | - | €22,513 | +€22,513 | |
| Trade receivables | 40 | - | €22,513 | +€22,513 | |
| Current investments | 50/53 | - | €130,265 | +€130,265 | |
| Cash at bank and in hand | 54/58 | €129,100 | - | -€129,100 | |
| Total equity and liabilities | 10/49 | €403,505 | €420,867 | +€17,362 | +4.3% |
| Equity | 10/15 | €247,110 | €236,976 | -€10,134 | -4.1% |
| Contributions | 10/11 | €164,000 | €164,000 | = | 0.0% |
| Capital | 10 | €164,000 | €164,000 | = | 0.0% |
| Issued capital | 100 | €164,000 | €164,000 | = | 0.0% |
| Reserves | 13 | €48,953 | €42,511 | -€6,442 | -13.2% |
| Non-distributable reserves | 130/1 | €16,400 | €16,400 | = | 0.0% |
| Legal reserve | 130 | €16,400 | €16,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,553 | €26,111 | -€6,442 | -19.8% |
| Profit (loss) carried forward | 14 | €34,157 | €30,465 | -€3,692 | -10.8% |
| Amounts payable | 17/49 | €156,395 | €183,891 | +€27,496 | +17.6% |
| Amounts payable after more than one year | 17 | €24,727 | €48,688 | +€23,961 | +96.9% |
| Financial debts | 170/4 | €24,727 | €48,688 | +€23,961 | +96.9% |
| Amounts payable within one year | 42/48 | €131,668 | €135,203 | +€3,535 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €2,100 | €2,100 | +€0 | 0.0% |
| Trade debts | 44 | €1,434 | €4,727 | +€3,293 | +229.6% |
| Suppliers | 440/4 | €1,434 | €4,727 | +€3,293 | +229.6% |
| Other amounts payable | 47/48 | €128,134 | €128,376 | +€242 | +0.2% |
| Turnover | 70 | €200,565 | €207,069 | +€6,504 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,227 | €138,201 | +€6,974 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,155 | €37,621 | -€534 | -1.4% |
| Other operating charges | 640/8 | €19,853 | €21,402 | +€1,549 | +7.8% |
| Gross operating margin | 9900 | €69,338 | €68,868 | -€470 | -0.7% |
| Operating profit (loss) | 9901 | €11,330 | €9,845 | -€1,485 | -13.1% |
| Financial income | 75/76B | €4,791 | €2,204 | -€2,587 | -54.0% |
| Recurring financial income | 75 | €4,791 | €2,204 | -€2,587 | -54.0% |
| Financial charges | 65/66B | €11,155 | €11,959 | +€804 | +7.2% |
| Recurring financial charges | 65 | €11,155 | €11,959 | +€804 | +7.2% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €4,966 | €90 | -€4,876 | -98.2% |
| Income taxes | 67/77 | €3,152 | €3,782 | +€630 | +20.0% |
| Profit (loss) for the period | 9904 | €1,814 | -€3,691 | -€5,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,814 | -€3,691 | -€5,505 |
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 28 September 2026 via checked.be.