KEROO: 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.
KEROO
Largest movements
- Cash -€5,479
down €5,479 (-2.9%), from €191,381 to €185,901
mainly Contributions, distributions and other (-€51,429) and Trade debts (-€3,463)
- Trade debts -€3,463
down €3,463 (-3.6%), from €97,089 to €93,625
- Profit (loss) carried forward -€3,437
down €3,437 (-4.0%), from €85,056 to €81,619
- Staff costs -€4,490
down €4,490 (-76.3%), from €5,886 to €1,395
- Gross operating margin +€3,439
up €3,439 (+5.4%), from €63,903 to €67,342
- Taxes +€2,839
up €2,839 (+19.8%), from €14,347 to €17,186
- Financial charges -€1,021
down €1,021 (-83.1%), from €1,229 to €208
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 | €238,348 | €232,976 | -€5,371 | -2.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €238,348 | €232,976 | -€5,371 | -2.3% |
| Stocks and contracts in progress | 3 | €422 | €422 | = | 0.0% |
| Stocks | 30/36 | €422 | €422 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,545 | €46,653 | +€108 | +0.2% |
| Trade receivables | 40 | €12,747 | €13,600 | +€853 | +6.7% |
| Other amounts receivable | 41 | €33,797 | €33,052 | -€745 | -2.2% |
| Cash at bank and in hand | 54/58 | €191,381 | €185,901 | -€5,479 | -2.9% |
| Total equity and liabilities | 10/49 | €238,348 | €232,976 | -€5,371 | -2.3% |
| Equity | 10/15 | €105,507 | €102,071 | -€3,437 | -3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,056 | €81,619 | -€3,437 | -4.0% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €131,340 | €129,405 | -€1,935 | -1.5% |
| Amounts payable within one year | 42/48 | €131,340 | €129,405 | -€1,935 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €2,535 | €3,365 | +€830 | +32.7% |
| Trade debts | 44 | €97,089 | €93,625 | -€3,463 | -3.6% |
| Suppliers | 440/4 | €97,089 | €93,625 | -€3,463 | -3.6% |
| Taxes, remuneration and social security | 45 | €24,402 | €22,868 | -€1,534 | -6.3% |
| Taxes | 450/3 | €23,569 | €22,339 | -€1,230 | -5.2% |
| Remuneration and social security | 454/9 | €832 | €529 | -€304 | -36.5% |
| Other amounts payable | 47/48 | €7,315 | €9,547 | +€2,232 | +30.5% |
| Remuneration, social security and pensions | 62 | €5,886 | €1,395 | -€4,490 | -76.3% |
| Other operating charges | 640/8 | €1,149 | €748 | -€402 | -34.9% |
| Gross operating margin | 9900 | €63,903 | €67,342 | +€3,439 | +5.4% |
| Operating profit (loss) | 9901 | €56,868 | €65,199 | +€8,331 | +14.6% |
| Financial income | 75/76B | €89 | €187 | +€99 | +111.1% |
| Recurring financial income | 75 | €89 | €187 | +€99 | +111.1% |
| Financial charges | 65/66B | €1,229 | €208 | -€1,021 | -83.1% |
| Recurring financial charges | 65 | €1,229 | €208 | -€1,021 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €55,728 | €65,178 | +€9,450 | +17.0% |
| Income taxes | 67/77 | €14,347 | €17,186 | +€2,839 | +19.8% |
| Profit (loss) for the period | 9904 | €41,381 | €47,992 | +€6,611 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,381 | €47,992 | +€6,611 | +16.0% |
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 9 October 2026 via checked.be.