KERRES Catering: 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.
KERRES Catering
Largest movements
- Receivables within one year -€7,209
down €7,209 (-13.6%), from €53,102 to €45,892
of which Trade receivables: -€4,682
- Cash +€2,797
up €2,797 (+9.0%), from €31,232 to €34,029
mainly Tax, wage and social debts (+€10,882) and Receivables within one year (+€7,209)
- Trade debts -€17,587
down €17,587 (-53.7%), from €32,774 to €15,187
- Tax, wage and social debts +€10,882
up €10,882 (+1,015%), from €1,072 to €11,953
- Profit (loss) carried forward +€2,201
up €2,201 (+5.9%), from €37,162 to €39,363
- Gross operating margin -€243
down €243 (-6.4%), from €3,784 to €3,541
- Financial charges -€145
down €145 (-51.0%), from €284 to €139
- Other operating charges -€102
down €102 (-20.3%), from €501 to €400
- Financial income -€90
no longer reported in 2025 (was €90)
- Depreciation -€65
no longer reported in 2025 (was €65)
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 | €84,558 | €80,172 | -€4,386 | -5.2% |
| Current assets | 29/58 | €84,558 | €80,172 | -€4,386 | -5.2% |
| Amounts receivable within one year | 40/41 | €53,102 | €45,892 | -€7,209 | -13.6% |
| Trade receivables | 40 | €48,005 | €43,323 | -€4,682 | -9.8% |
| Other amounts receivable | 41 | €5,097 | €2,569 | -€2,527 | -49.6% |
| Cash at bank and in hand | 54/58 | €31,232 | €34,029 | +€2,797 | +9.0% |
| Deferred charges and accrued income | 490/1 | €224 | €251 | +€27 | +11.9% |
| Total equity and liabilities | 10/49 | €84,558 | €80,172 | -€4,386 | -5.2% |
| Equity | 10/15 | €50,712 | €52,913 | +€2,201 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,150 | €1,150 | = | 0.0% |
| Distributable reserves | 133 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,162 | €39,363 | +€2,201 | +5.9% |
| Amounts payable | 17/49 | €33,846 | €27,259 | -€6,587 | -19.5% |
| Amounts payable within one year | 42/48 | €33,846 | €27,140 | -€6,706 | -19.8% |
| Trade debts | 44 | €32,774 | €15,187 | -€17,587 | -53.7% |
| Suppliers | 440/4 | €32,774 | €15,187 | -€17,587 | -53.7% |
| Taxes, remuneration and social security | 45 | €1,072 | €11,953 | +€10,882 | +1,015% |
| Taxes | 450/3 | €1,072 | €11,953 | +€10,882 | +1,015% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | - | -€65 | |
| Other operating charges | 640/8 | €501 | €400 | -€102 | -20.3% |
| Gross operating margin | 9900 | €3,784 | €3,541 | -€243 | -6.4% |
| Operating profit (loss) | 9901 | €3,218 | €3,141 | -€76 | -2.4% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €284 | €139 | -€145 | -51.0% |
| Recurring financial charges | 65 | €284 | €139 | -€145 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €3,024 | €3,002 | -€22 | -0.7% |
| Income taxes | 67/77 | €855 | €801 | -€54 | -6.3% |
| Profit (loss) for the period | 9904 | €2,169 | €2,201 | +€32 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,169 | €2,201 | +€32 | +1.5% |
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 28 October 2026 via checked.be.