KERIPLAN: 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.
KERIPLAN
Largest movements
- Tangible fixed assets +€43,513
up €43,513 (+1,559%), from €2,791 to €46,303
of which Leasing and similar rights: +€45,293
- Cash -€24,483
down €24,483 (-35.5%), from €68,913 to €44,430
mainly Investment in fixed assets (net) (-€53,055) and Other debts (-€16,352)
- Receivables within one year +€9,841
up €9,841 (+82.9%), from €11,875 to €21,716
of which Trade receivables: +€8,355
- Stocks and contracts -€3,642
down €3,642 (-17.2%), from €21,142 to €17,500
- Debts after one year +€34,921
up €34,921 (+4,534%), from €770 to €35,691
- Other debts -€16,352
down €16,352 (-21.7%), from €75,256 to €58,905
- Current portion of long-term debt +€9,537
up €9,537 (+756%), from €1,262 to €10,799
- Profit (loss) carried forward -€3,817
down €3,817, from €0 to -€3,817
- Tax, wage and social debts +€1,431
up €1,431 (+23.5%), from €6,082 to €7,513
- Gross operating margin -€10,959
down €10,959 (-46.4%), from €23,607 to €12,648
- Depreciation +€7,762
up €7,762 (+436%), from €1,781 to €9,543
- Taxes -€3,411
down €3,411 (-94.9%), from €3,593 to €182
- Other operating charges +€1,142
up €1,142 (+316%), from €362 to €1,504
- Staff costs +€285
up €285 (+19.2%), from €1,483 to €1,768
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 | €104,721 | €130,885 | +€26,164 | +25.0% |
| Fixed assets | 21/28 | €2,791 | €46,303 | +€43,513 | +1,559% |
| Tangible fixed assets | 22/27 | €2,791 | €46,303 | +€43,513 | +1,559% |
| Plant, machinery and equipment | 23 | €935 | €388 | -€547 | -58.5% |
| Furniture and vehicles | 24 | €1,855 | €622 | -€1,233 | -66.5% |
| Leasing and similar rights | 25 | - | €45,293 | +€45,293 | |
| Current assets | 29/58 | €101,931 | €84,582 | -€17,349 | -17.0% |
| Stocks and contracts in progress | 3 | €21,142 | €17,500 | -€3,642 | -17.2% |
| Contracts in progress | 37 | €21,142 | €17,500 | -€3,642 | -17.2% |
| Amounts receivable within one year | 40/41 | €11,875 | €21,716 | +€9,841 | +82.9% |
| Trade receivables | 40 | €8,114 | €16,469 | +€8,355 | +103% |
| Other amounts receivable | 41 | €3,762 | €5,247 | +€1,486 | +39.5% |
| Cash at bank and in hand | 54/58 | €68,913 | €44,430 | -€24,483 | -35.5% |
| Deferred charges and accrued income | 490/1 | - | €935 | +€935 | |
| Total equity and liabilities | 10/49 | €104,721 | €130,885 | +€26,164 | +25.0% |
| Equity | 10/15 | €18,600 | €14,783 | -€3,817 | -20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | -€3,817 | -€3,817 | |
| Amounts payable | 17/49 | €86,121 | €116,102 | +€29,981 | +34.8% |
| Amounts payable after more than one year | 17 | €770 | €35,691 | +€34,921 | +4,534% |
| Financial debts | 170/4 | €770 | €35,691 | +€34,921 | +4,534% |
| Amounts payable within one year | 42/48 | €85,351 | €80,411 | -€4,940 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €1,262 | €10,799 | +€9,537 | +756% |
| Trade debts | 44 | €2,751 | €3,194 | +€443 | +16.1% |
| Suppliers | 440/4 | €2,751 | €3,194 | +€443 | +16.1% |
| Taxes, remuneration and social security | 45 | €6,082 | €7,513 | +€1,431 | +23.5% |
| Taxes | 450/3 | €6,082 | €7,513 | +€1,431 | +23.5% |
| Other amounts payable | 47/48 | €75,256 | €58,905 | -€16,352 | -21.7% |
| Remuneration, social security and pensions | 62 | €1,483 | €1,768 | +€285 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,781 | €9,543 | +€7,762 | +436% |
| Other operating charges | 640/8 | €362 | €1,504 | +€1,142 | +316% |
| Gross operating margin | 9900 | €23,607 | €12,648 | -€10,959 | -46.4% |
| Operating profit (loss) | 9901 | €19,982 | -€166 | -€20,148 | |
| Financial income | 75/76B | €8 | €21 | +€13 | +162% |
| Recurring financial income | 75 | €8 | €21 | +€13 | +162% |
| Financial charges | 65/66B | €3,310 | €3,490 | +€180 | +5.4% |
| Recurring financial charges | 65 | €3,310 | €3,490 | +€180 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €16,679 | -€3,635 | -€20,315 | |
| Income taxes | 67/77 | €3,593 | €182 | -€3,411 | -94.9% |
| Profit (loss) for the period | 9904 | €13,087 | -€3,817 | -€16,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,087 | -€3,817 | -€16,904 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.