KERREMANS IT SOLUTIONS: 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.
KERREMANS IT SOLUTIONS
Largest movements
- Deferred charges and accrued income -€27,846
down €27,846 (-95.6%), from €29,116 to €1,271
- Cash +€17,932
up €17,932 (+13,140%), from €136 to €18,069
mainly Deferred charges and accrued income (+€27,846) and Trade debts (+€16,928)
- Receivables within one year +€12,385
up €12,385 (+38.3%), from €32,299 to €44,684
- Tangible fixed assets -€4,696
down €4,696 (-14.5%), from €32,447 to €27,751
of which Plant, machinery and equipment: -€3,649
- Financial fixed assets +€2,700
new in 2024: €2,700
- Other debts -€21,765
no longer reported in 2024 (was €21,765)
- Trade debts +€16,928
up €16,928 (+529%), from €3,201 to €20,128
- Tax, wage and social debts +€14,765
up €14,765 (+240%), from €6,143 to €20,907
- Debts after one year -€5,410
down €5,410 (-54.3%), from €9,966 to €4,556
- Short-term financial debts -€2,553
no longer reported in 2024 (was €2,553)
- Financial income -€18,099
down €18,099 (-99.9%), from €18,115 to €16
of which Non-recurring financial income: -€17,583
- Financial charges +€1,785
up €1,785 (+65.5%), from €2,723 to €4,507
- Depreciation -€1,363
down €1,363 (-11.7%), from €11,694 to €10,331
- Other operating charges +€882
up €882 (+268%), from €329 to €1,212
- Taxes +€845
up €845 (+220%), from €385 to €1,230
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,837 | €119,090 | +€253 | +0.2% |
| Fixed assets | 21/28 | €32,447 | €30,451 | -€1,996 | -6.2% |
| Tangible fixed assets | 22/27 | €32,447 | €27,751 | -€4,696 | -14.5% |
| Plant, machinery and equipment | 23 | €19,923 | €16,275 | -€3,649 | -18.3% |
| Furniture and vehicles | 24 | €2,020 | €4,272 | +€2,253 | +112% |
| Leasing and similar rights | 25 | €10,504 | €7,204 | -€3,300 | -31.4% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €86,389 | €88,639 | +€2,249 | +2.6% |
| Amounts receivable after more than one year | 29 | €17,963 | €17,963 | = | 0.0% |
| Other amounts receivable | 291 | €17,963 | €17,963 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,875 | €6,652 | -€223 | -3.2% |
| Stocks | 30/36 | €6,875 | €6,652 | -€223 | -3.2% |
| Amounts receivable within one year | 40/41 | €32,299 | €44,684 | +€12,385 | +38.3% |
| Trade receivables | 40 | €32,299 | €44,684 | +€12,385 | +38.3% |
| Cash at bank and in hand | 54/58 | €136 | €18,069 | +€17,932 | +13,140% |
| Deferred charges and accrued income | 490/1 | €29,116 | €1,271 | -€27,846 | -95.6% |
| Total equity and liabilities | 10/49 | €118,837 | €119,090 | +€253 | +0.2% |
| Equity | 10/15 | €70,563 | €68,363 | -€2,200 | -3.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €62,503 | €62,503 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,295 | €2,295 | = | 0.0% |
| Distributable reserves | 133 | €60,208 | €60,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,200 | -€2,200 | |
| Amounts payable | 17/49 | €48,274 | €50,727 | +€2,453 | +5.1% |
| Amounts payable after more than one year | 17 | €9,966 | €4,556 | -€5,410 | -54.3% |
| Financial debts | 170/4 | €9,966 | €4,556 | -€5,410 | -54.3% |
| Amounts payable within one year | 42/48 | €38,308 | €46,171 | +€7,863 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €4,647 | €5,136 | +€489 | +10.5% |
| Financial debts | 43 | €2,553 | - | -€2,553 | |
| Credit institutions | 430/8 | €2,553 | - | -€2,553 | |
| Trade debts | 44 | €3,201 | €20,128 | +€16,928 | +529% |
| Suppliers | 440/4 | €3,201 | €20,128 | +€16,928 | +529% |
| Taxes, remuneration and social security | 45 | €6,143 | €20,907 | +€14,765 | +240% |
| Taxes | 450/3 | €6,143 | €20,907 | +€14,765 | +240% |
| Other amounts payable | 47/48 | €21,765 | - | -€21,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,694 | €10,331 | -€1,363 | -11.7% |
| Other operating charges | 640/8 | €329 | €1,212 | +€882 | +268% |
| Gross operating margin | 9900 | €15,129 | €15,063 | -€66 | -0.4% |
| Operating profit (loss) | 9901 | €3,106 | €3,521 | +€415 | +13.4% |
| Financial income | 75/76B | €18,115 | €16 | -€18,099 | -99.9% |
| Recurring financial income | 75 | €532 | €16 | -€516 | -97.0% |
| Non-recurring financial income | 76B | €17,583 | - | -€17,583 | |
| Financial charges | 65/66B | €2,723 | €4,507 | +€1,785 | +65.5% |
| Recurring financial charges | 65 | €2,723 | €4,507 | +€1,785 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €18,497 | -€971 | -€19,468 | |
| Income taxes | 67/77 | €385 | €1,230 | +€845 | +220% |
| Profit (loss) for the period | 9904 | €18,113 | -€2,200 | -€20,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,113 | -€2,200 | -€20,313 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.