LINEA KEERBERGEN: what changed
What changed
LINEA KEERBERGEN
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€11,804
2024 · €29,505-€17,701
Equity
€287,151
2024 · €275,347+€11,804
Cash
€150,276
2024 · €151,345-€1,070
Balance sheet total
€309,241
2024 · €332,146-€22,905
Largest movements
Assets
- Stocks and contracts -€11,178
down €11,178 (-14.8%), from €75,462 to €64,284
- Tangible fixed assets -€6,193
down €6,193 (-6.8%), from €90,570 to €84,377
of which Furniture and vehicles: -€5,038
- Receivables within one year -€4,569
down €4,569 (-40.8%), from €11,201 to €6,632
of which Trade receivables: -€10,704
Equity and liabilities
- Other debts -€13,588
down €13,588 (-49.5%), from €27,468 to €13,880
- Tax, wage and social debts -€12,475
down €12,475 (-70.6%), from €17,675 to €5,200
of which Taxes: -€11,475
- Reserves +€11,804
up €11,804 (+4.6%), from €256,755 to €268,559
- Trade debts -€8,445
down €8,445 (-73.7%), from €11,456 to €3,011
Income statement
- Gross operating margin -€22,440
down €22,440 (-40.3%), from €55,614 to €33,175
- Taxes -€8,241
down €8,241 (-53.9%), from €15,285 to €7,044
- Write-downs +€1,735
up €1,735, from -€10 to €1,726
- Depreciation +€651
up €651 (+8.3%), from €7,828 to €8,479
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29,505
Gross operating margin
-€22,440
Depreciation
-€651
Write-downs
-€1,735
Other operating charges
-€332
Financial income
-€268
Financial charges
-€516
Taxes
+€8,241
Result 2025
€11,804
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,216
Investment
-€2,286
Financing
€0
Cash 2024
€151,345
From operations (derived)
+€1,216
Net result for the year
+€11,804
Depreciation
+€8,479
Stocks and contracts
+€11,178
Receivables within one year
+€4,569
Deferred charges and accrued income
-€104
Trade debts
-€8,445
Tax, wage and social debts
-€12,475
Advances received
-€200
Other debts
-€13,588
Investment (derived)
-€2,286
Investment in fixed assets (net)
-€2,286
Cash 2025
€150,276
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,146 | €309,241 | -€22,905 | -6.9% |
| Fixed assets | 21/28 | €90,682 | €84,489 | -€6,193 | -6.8% |
| Tangible fixed assets | 22/27 | €90,570 | €84,377 | -€6,193 | -6.8% |
| Land and buildings | 22 | €70,710 | €70,060 | -€650 | -0.9% |
| Plant, machinery and equipment | 23 | €4,884 | €4,379 | -€505 | -10.3% |
| Furniture and vehicles | 24 | €14,976 | €9,938 | -€5,038 | -33.6% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €241,464 | €224,752 | -€16,712 | -6.9% |
| Stocks and contracts in progress | 3 | €75,462 | €64,284 | -€11,178 | -14.8% |
| Stocks | 30/36 | €75,462 | €64,284 | -€11,178 | -14.8% |
| Amounts receivable within one year | 40/41 | €11,201 | €6,632 | -€4,569 | -40.8% |
| Trade receivables | 40 | €11,201 | €497 | -€10,704 | -95.6% |
| Other amounts receivable | 41 | - | €6,135 | +€6,135 | |
| Cash at bank and in hand | 54/58 | €151,345 | €150,276 | -€1,070 | -0.7% |
| Deferred charges and accrued income | 490/1 | €3,456 | €3,560 | +€104 | +3.0% |
| Total equity and liabilities | 10/49 | €332,146 | €309,241 | -€22,905 | -6.9% |
| Equity | 10/15 | €275,347 | €287,151 | +€11,804 | +4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €256,755 | €268,559 | +€11,804 | +4.6% |
| Distributable reserves | 133 | €256,755 | €268,559 | +€11,804 | +4.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,799 | €22,090 | -€34,708 | -61.1% |
| Amounts payable within one year | 42/48 | €56,799 | €22,090 | -€34,708 | -61.1% |
| Trade debts | 44 | €11,456 | €3,011 | -€8,445 | -73.7% |
| Suppliers | 440/4 | €11,456 | €3,011 | -€8,445 | -73.7% |
| Advances received on contracts in progress | 46 | €200 | €0 | -€200 | -100% |
| Taxes, remuneration and social security | 45 | €17,675 | €5,200 | -€12,475 | -70.6% |
| Taxes | 450/3 | €16,675 | €5,200 | -€11,475 | -68.8% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €27,468 | €13,880 | -€13,588 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,828 | €8,479 | +€651 | +8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10 | €1,726 | +€1,735 | |
| Other operating charges | 640/8 | €3,847 | €4,179 | +€332 | +8.6% |
| Gross operating margin | 9900 | €55,614 | €33,175 | -€22,440 | -40.3% |
| Operating profit (loss) | 9901 | €43,950 | €18,792 | -€25,158 | -57.2% |
| Financial income | 75/76B | €1,069 | €801 | -€268 | -25.1% |
| Recurring financial income | 75 | €1,069 | €801 | -€268 | -25.1% |
| Financial charges | 65/66B | €229 | €745 | +€516 | +225% |
| Recurring financial charges | 65 | €229 | €745 | +€516 | +225% |
| Profit (loss) for the period before taxes | 9903 | €44,790 | €18,848 | -€25,942 | -57.9% |
| Income taxes | 67/77 | €15,285 | €7,044 | -€8,241 | -53.9% |
| Profit (loss) for the period | 9904 | €29,505 | €11,804 | -€17,701 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,505 | €11,804 | -€17,701 | -60.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.