KARAKT: 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.
KARAKT
Largest movements
- Receivables within one year -€6,205
down €6,205 (-92.9%), from €6,676 to €472
of which Other amounts receivable: -€5,079
- Cash -€1,149
down €1,149 (-42.6%), from €2,700 to €1,551
mainly Trade debts (-€7,887) and Tax, wage and social debts (-€398)
- Tangible fixed assets -€1,130
down €1,130 (-19.8%), from €5,700 to €4,570
of which Furniture and vehicles: -€696
- Trade debts -€7,887
down €7,887 (-93.8%), from €8,404 to €518
- Tax, wage and social debts -€398
down €398 (-24.7%), from €1,610 to €1,212
- Gross operating margin -€1,824
down €1,824 (-34.5%), from €5,290 to €3,466
- Other operating charges +€333
up €333 (+27.6%), from €1,204 to €1,537
- Taxes -€326
down €326 (-26.6%), from €1,225 to €900
- Financial charges -€70
down €70 (-47.6%), from €148 to €78
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 | €18,904 | €10,457 | -€8,448 | -44.7% |
| Fixed assets | 21/28 | €7,212 | €6,082 | -€1,130 | -15.7% |
| Tangible fixed assets | 22/27 | €5,700 | €4,570 | -€1,130 | -19.8% |
| Furniture and vehicles | 24 | €1,500 | €803 | -€696 | -46.4% |
| Other tangible fixed assets | 26 | €4,200 | €3,767 | -€434 | -10.3% |
| Financial fixed assets | 28 | €1,512 | €1,512 | = | 0.0% |
| Current assets | 29/58 | €11,692 | €4,374 | -€7,318 | -62.6% |
| Stocks and contracts in progress | 3 | €1,163 | €1,163 | = | 0.0% |
| Stocks | 30/36 | €413 | €413 | = | 0.0% |
| Contracts in progress | 37 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,676 | €472 | -€6,205 | -92.9% |
| Trade receivables | 40 | €1,597 | €472 | -€1,125 | -70.5% |
| Other amounts receivable | 41 | €5,079 | - | -€5,079 | |
| Cash at bank and in hand | 54/58 | €2,700 | €1,551 | -€1,149 | -42.6% |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,188 | +€36 | +3.1% |
| Total equity and liabilities | 10/49 | €18,904 | €10,457 | -€8,448 | -44.7% |
| Equity | 10/15 | €8,403 | €8,225 | -€179 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,056 | -€12,235 | -€179 | -1.5% |
| Amounts payable | 17/49 | €10,501 | €2,232 | -€8,269 | -78.7% |
| Amounts payable within one year | 42/48 | €10,501 | €2,232 | -€8,269 | -78.7% |
| Trade debts | 44 | €8,404 | €518 | -€7,887 | -93.8% |
| Suppliers | 440/4 | €8,404 | €518 | -€7,887 | -93.8% |
| Taxes, remuneration and social security | 45 | €1,610 | €1,212 | -€398 | -24.7% |
| Taxes | 450/3 | €1,610 | €1,212 | -€398 | -24.7% |
| Other amounts payable | 47/48 | €487 | €502 | +€16 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,130 | +€10 | +0.8% |
| Other operating charges | 640/8 | €1,204 | €1,537 | +€333 | +27.6% |
| Gross operating margin | 9900 | €5,290 | €3,466 | -€1,824 | -34.5% |
| Operating profit (loss) | 9901 | €2,965 | €799 | -€2,166 | -73.1% |
| Financial income | 75/76B | €1 | €0 | -€0 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -98.0% |
| Financial charges | 65/66B | €148 | €78 | -€70 | -47.6% |
| Recurring financial charges | 65 | €148 | €78 | -€70 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €2,818 | €721 | -€2,096 | -74.4% |
| Income taxes | 67/77 | €1,225 | €900 | -€326 | -26.6% |
| Profit (loss) for the period | 9904 | €1,592 | -€179 | -€1,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,592 | -€179 | -€1,771 |
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 12 October 2026 via checked.be.