KERRY: 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.
KERRY
Largest movements
- Cash +€6,167
up €6,167 (+34.4%), from €17,914 to €24,081
mainly Net result for the year (+€6,722) and Receivables within one year (+€4,097)
- Receivables within one year -€4,097
down €4,097 (-25.1%), from €16,329 to €12,231
- Tangible fixed assets -€785
down €785 (-41.3%), from €1,900 to €1,115
- Profit (loss) carried forward +€6,722
up €6,722, from -€3,745 to €2,977
- Other debts -€5,916
down €5,916 (-21.5%), from €27,520 to €21,604
- Accrued charges and deferred income +€854
new in 2025: €854
- Trade debts -€624
down €624 (-15.7%), from €3,988 to €3,363
- Gross operating margin +€7,059
up €7,059 (+214.4%), from €3,293 to €10,351
- Financial charges -€2,167
down €2,167 (-59.2%), from €3,662 to €1,495
- Depreciation -€1,844
down €1,844 (-70.1%), from €2,629 to €785
- Taxes +€975
new in 2025: €975
- Other operating charges -€288
down €288 (-38.5%), from €746 to €459
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 | €45,861 | €47,146 | +€1,285 | +2.8% |
| Fixed assets | 21/28 | €11,035 | €10,250 | -€785 | -7.1% |
| Tangible fixed assets | 22/27 | €1,900 | €1,115 | -€785 | -41.3% |
| Plant, machinery and equipment | 23 | €1,900 | €1,115 | -€785 | -41.3% |
| Financial fixed assets | 28 | €9,135 | €9,135 | = | 0.0% |
| Current assets | 29/58 | €34,826 | €36,896 | +€2,070 | +5.9% |
| Amounts receivable within one year | 40/41 | €16,329 | €12,231 | -€4,097 | -25.1% |
| Trade receivables | 40 | €16,329 | €12,231 | -€4,097 | -25.1% |
| Cash at bank and in hand | 54/58 | €17,914 | €24,081 | +€6,167 | +34.4% |
| Deferred charges and accrued income | 490/1 | €584 | €584 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €45,861 | €47,146 | +€1,285 | +2.8% |
| Equity | 10/15 | €11,255 | €17,977 | +€6,722 | +59.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,745 | €2,977 | +€6,722 | |
| Amounts payable | 17/49 | €34,606 | €29,169 | -€5,437 | -15.7% |
| Amounts payable within one year | 42/48 | €34,606 | €28,315 | -€6,291 | -18.2% |
| Trade debts | 44 | €3,988 | €3,363 | -€624 | -15.7% |
| Suppliers | 440/4 | €3,988 | €3,363 | -€624 | -15.7% |
| Taxes, remuneration and social security | 45 | €3,098 | €3,347 | +€249 | +8.0% |
| Taxes | 450/3 | €3,098 | €3,347 | +€249 | +8.0% |
| Other amounts payable | 47/48 | €27,520 | €21,604 | -€5,916 | -21.5% |
| Accrued charges and deferred income | 492/3 | - | €854 | +€854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,629 | €785 | -€1,844 | -70.1% |
| Other operating charges | 640/8 | €746 | €459 | -€288 | -38.5% |
| Gross operating margin | 9900 | €3,293 | €10,351 | +€7,059 | +214.4% |
| Operating profit (loss) | 9901 | -€83 | €9,107 | +€9,190 | |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €3,662 | €1,495 | -€2,167 | -59.2% |
| Recurring financial charges | 65 | €3,662 | €1,495 | -€2,167 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,745 | €7,697 | +€11,441 | |
| Income taxes | 67/77 | - | €975 | +€975 | |
| Profit (loss) for the period | 9904 | -€3,745 | €6,722 | +€10,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,745 | €6,722 | +€10,466 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.