KERSYS: 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.
KERSYS
Largest movements
- Tangible fixed assets +€8,652
new in 2025: €8,652
- Stocks and contracts +€5,000
new in 2025: €5,000
- Cash +€4,103
up €4,103 (+1262.5%), from €325 to €4,428
mainly Trade debts (+€16,277) and Net result for the year (+€3,352)
- Receivables within one year +€1,874
up €1,874 (+37.2%), from €5,032 to €6,906
of which Trade receivables: +€1,576
- Trade debts +€16,277
up €16,277 (+12238.3%), from €133 to €16,410
- Profit (loss) carried forward +€3,352
up €3,352 (+104.0%), from €3,224 to €6,576
- Depreciation +€2,010
up €2,010 (+1322.4%), from €152 to €2,162
- Gross operating margin +€350
up €350 (+6.7%), from €5,254 to €5,604
- Financial charges +€90
new in 2025: €90
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 | €5,357 | €24,986 | +€19,629 | +366.4% |
| Fixed assets | 21/28 | - | €8,652 | +€8,652 | |
| Tangible fixed assets | 22/27 | - | €8,652 | +€8,652 | |
| Furniture and vehicles | 24 | - | €8,652 | +€8,652 | |
| Current assets | 29/58 | €5,357 | €16,334 | +€10,977 | +204.9% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €5,032 | €6,906 | +€1,874 | +37.2% |
| Trade receivables | 40 | €1,413 | €2,989 | +€1,576 | +111.5% |
| Other amounts receivable | 41 | €3,619 | €3,917 | +€298 | +8.2% |
| Cash at bank and in hand | 54/58 | €325 | €4,428 | +€4,103 | +1262.5% |
| Total equity and liabilities | 10/49 | €5,357 | €24,986 | +€19,629 | +366.4% |
| Equity | 10/15 | €5,224 | €8,576 | +€3,352 | +64.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,224 | €6,576 | +€3,352 | +104.0% |
| Amounts payable | 17/49 | €133 | €16,410 | +€16,277 | +12238.3% |
| Amounts payable within one year | 42/48 | €133 | €16,410 | +€16,277 | +12238.3% |
| Trade debts | 44 | €133 | €16,410 | +€16,277 | +12238.3% |
| Suppliers | 440/4 | €133 | €16,410 | +€16,277 | +12238.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €2,162 | +€2,010 | +1322.4% |
| Gross operating margin | 9900 | €5,254 | €5,604 | +€350 | +6.7% |
| Operating profit (loss) | 9901 | €5,102 | €3,442 | -€1,660 | -32.5% |
| Financial charges | 65/66B | - | €90 | +€90 | |
| Recurring financial charges | 65 | - | €90 | +€90 | |
| Profit (loss) for the period before taxes | 9903 | €5,102 | €3,352 | -€1,750 | -34.3% |
| Profit (loss) for the period | 9904 | €5,102 | €3,352 | -€1,750 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,102 | €3,352 | -€1,750 | -34.3% |
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.