KARAKTER BIS: what changed
What changed
KARAKTER BIS
NACE 47.711, Retail sale of women's outerwear
filed annual accounts (NBB)
Net result for the year
-€4,178
2024 · €86,583-€90,761
Equity
€112,869
2024 · €117,047-€4,178
Cash
€98,994
2024 · €10,175+€88,819
Balance sheet total
€449,186
2024 · €392,038+€57,148
Largest movements
Assets
- Cash +€88,819
up €88,819 (+873%), from €10,175 to €98,994
mainly Debts after one year (+€97,099) and Depreciation (+€37,190)
- Tangible fixed assets -€35,583
down €35,583 (-14.3%), from €248,435 to €212,852
of which Land and buildings: -€30,927
Equity and liabilities
- Debts after one year +€97,099
up €97,099 (+84.2%), from €115,333 to €212,432
- Accrued charges and deferred income -€15,355
down €15,355 (-71.9%), from €21,351 to €5,995
- Trade debts -€13,502
down €13,502 (-49.3%), from €27,386 to €13,884
- Tax, wage and social debts -€8,482
down €8,482 (-14.7%), from €57,732 to €49,250
of which Taxes: -€9,114
Income statement
- Gross operating margin -€55,670
down €55,670 (-27.4%), from €203,091 to €147,422
- Write-downs +€34,097
up €34,097, from -€34,097 to €0
- Financial charges -€7,577
down €7,577 (-38.4%), from €19,753 to €12,176
- Staff costs +€6,934
up €6,934 (+6.7%), from €103,742 to €110,676
- Financial income -€3,030
down €3,030 (-25.9%), from €11,692 to €8,662
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
€86,583
Gross operating margin
-€55,670
Staff costs
-€6,934
Depreciation
+€631
Write-downs
-€34,097
Other operating charges
+€762
Financial income
-€3,030
Financial charges
+€7,577
Result 2025
-€4,178
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
-€6,672
Investment
-€1,608
Financing
+€97,099
Cash 2024
€10,175
From operations (derived)
-€6,672
Net result for the year
-€4,178
Depreciation
+€37,190
Stocks and contracts
+€1,253
Receivables within one year
-€3,951
Deferred charges and accrued income
-€1,214
Trade debts
-€13,502
Tax, wage and social debts
-€8,482
Other debts
+€1,566
Accrued charges and deferred income
-€15,355
Investment (derived)
-€1,608
Investment in fixed assets (net)
-€1,608
Financing
+€97,099
Debts after one year
+€97,099
Cash 2025
€98,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,038 | €449,186 | +€57,148 | +14.6% |
| Fixed assets | 21/28 | €248,435 | €212,852 | -€35,583 | -14.3% |
| Tangible fixed assets | 22/27 | €248,435 | €212,852 | -€35,583 | -14.3% |
| Land and buildings | 22 | €209,749 | €178,822 | -€30,927 | -14.7% |
| Plant, machinery and equipment | 23 | €37,655 | €33,811 | -€3,844 | -10.2% |
| Furniture and vehicles | 24 | €1,031 | €219 | -€812 | -78.8% |
| Current assets | 29/58 | €143,603 | €236,334 | +€92,731 | +64.6% |
| Stocks and contracts in progress | 3 | €123,000 | €121,747 | -€1,253 | -1.0% |
| Stocks | 30/36 | €123,000 | €121,747 | -€1,253 | -1.0% |
| Amounts receivable within one year | 40/41 | €6,999 | €10,950 | +€3,951 | +56.5% |
| Trade receivables | 40 | €3,551 | €2,950 | -€601 | -16.9% |
| Other amounts receivable | 41 | €3,448 | €8,000 | +€4,552 | +132% |
| Cash at bank and in hand | 54/58 | €10,175 | €98,994 | +€88,819 | +873% |
| Deferred charges and accrued income | 490/1 | €3,429 | €4,643 | +€1,214 | +35.4% |
| Total equity and liabilities | 10/49 | €392,038 | €449,186 | +€57,148 | +14.6% |
| Equity | 10/15 | €117,047 | €112,869 | -€4,178 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,447 | €94,269 | -€4,178 | -4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €98,447 | €94,269 | -€4,178 | -4.2% |
| Amounts payable | 17/49 | €274,990 | €336,317 | +€61,326 | +22.3% |
| Amounts payable after more than one year | 17 | €115,333 | €212,432 | +€97,099 | +84.2% |
| Financial debts | 170/4 | €115,333 | €212,432 | +€97,099 | +84.2% |
| Amounts payable within one year | 42/48 | €138,307 | €117,889 | -€20,417 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,386 | €13,884 | -€13,502 | -49.3% |
| Suppliers | 440/4 | €27,386 | €13,884 | -€13,502 | -49.3% |
| Taxes, remuneration and social security | 45 | €57,732 | €49,250 | -€8,482 | -14.7% |
| Taxes | 450/3 | €43,514 | €34,400 | -€9,114 | -20.9% |
| Remuneration and social security | 454/9 | €14,217 | €14,850 | +€632 | +4.4% |
| Other amounts payable | 47/48 | €3,189 | €4,755 | +€1,566 | +49.1% |
| Accrued charges and deferred income | 492/3 | €21,351 | €5,995 | -€15,355 | -71.9% |
| Remuneration, social security and pensions | 62 | €103,742 | €110,676 | +€6,934 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,821 | €37,190 | -€631 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€34,097 | €0 | +€34,097 | |
| Other operating charges | 640/8 | €981 | €219 | -€762 | -77.7% |
| Gross operating margin | 9900 | €203,091 | €147,422 | -€55,670 | -27.4% |
| Operating profit (loss) | 9901 | €94,644 | -€664 | -€95,307 | |
| Financial income | 75/76B | €11,692 | €8,662 | -€3,030 | -25.9% |
| Recurring financial income | 75 | €11,692 | €8,662 | -€3,030 | -25.9% |
| Financial charges | 65/66B | €19,753 | €12,176 | -€7,577 | -38.4% |
| Recurring financial charges | 65 | €19,753 | €12,176 | -€7,577 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €86,583 | -€4,178 | -€90,761 | |
| Profit (loss) for the period | 9904 | €86,583 | -€4,178 | -€90,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,583 | -€4,178 | -€90,761 |
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 7 November 2026 via checked.be.