KARAMELSOFT: 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.
KARAMELSOFT
Largest movements
- Tangible fixed assets +€54,181
up €54,181 (+2,444%), from €2,217 to €56,398
of which Furniture and vehicles: +€52,143
- Intangible fixed assets -€20,000
down €20,000 (-19.1%), from €104,932 to €84,932
- Cash -€3,001
down €3,001 (-11.6%), from €25,915 to €22,913
mainly Investment in fixed assets (net) (-€57,882) and Other debts (-€8,084)
- Debts after one year +€22,828
up €22,828 (+91.6%), from €24,911 to €47,739
- Other debts -€8,084
down €8,084 (-10.5%), from €77,066 to €68,983
- Tax, wage and social debts +€5,089
up €5,089 (+122%), from €4,176 to €9,265
- Current portion of long-term debt +€4,999
up €4,999 (+20.4%), from €24,447 to €29,447
- Profit (loss) carried forward +€4,926
up €4,926 (+28.8%), from €17,101 to €22,026
- Gross operating margin -€26,237
down €26,237 (-42.5%), from €61,703 to €35,466
- Taxes -€4,772
down €4,772 (-68.4%), from €6,978 to €2,206
- Depreciation +€2,422
up €2,422 (+11.4%), from €21,280 to €23,702
- Other operating charges +€1,457
up €1,457 (+125%), from €1,163 to €2,619
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.
Derived cash bridge
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 | €153,130 | €184,821 | +€31,691 | +20.7% |
| Fixed assets | 21/28 | €107,148 | €141,329 | +€34,181 | +31.9% |
| Intangible fixed assets | 21 | €104,932 | €84,932 | -€20,000 | -19.1% |
| Tangible fixed assets | 22/27 | €2,217 | €56,398 | +€54,181 | +2,444% |
| Plant, machinery and equipment | 23 | - | €2,037 | +€2,037 | |
| Furniture and vehicles | 24 | €2,217 | €54,360 | +€52,143 | +2,352% |
| Current assets | 29/58 | €45,981 | €43,492 | -€2,489 | -5.4% |
| Amounts receivable within one year | 40/41 | €20,067 | €20,579 | +€512 | +2.6% |
| Trade receivables | 40 | €12,000 | €14,250 | +€2,250 | +18.8% |
| Other amounts receivable | 41 | €8,067 | €6,329 | -€1,738 | -21.5% |
| Cash at bank and in hand | 54/58 | €25,915 | €22,913 | -€3,001 | -11.6% |
| Total equity and liabilities | 10/49 | €153,130 | €184,821 | +€31,691 | +20.7% |
| Equity | 10/15 | €22,101 | €27,026 | +€4,926 | +22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,101 | €22,026 | +€4,926 | +28.8% |
| Amounts payable | 17/49 | €131,029 | €157,795 | +€26,766 | +20.4% |
| Amounts payable after more than one year | 17 | €24,911 | €47,739 | +€22,828 | +91.6% |
| Financial debts | 170/4 | €24,911 | €47,739 | +€22,828 | +91.6% |
| Amounts payable within one year | 42/48 | €106,118 | €109,656 | +€3,538 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €24,447 | €29,447 | +€4,999 | +20.4% |
| Trade debts | 44 | €429 | €1,962 | +€1,533 | +358% |
| Suppliers | 440/4 | €429 | €1,962 | +€1,533 | +358% |
| Taxes, remuneration and social security | 45 | €4,176 | €9,265 | +€5,089 | +122% |
| Taxes | 450/3 | €4,176 | €9,265 | +€5,089 | +122% |
| Other amounts payable | 47/48 | €77,066 | €68,983 | -€8,084 | -10.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,280 | €23,702 | +€2,422 | +11.4% |
| Other operating charges | 640/8 | €1,163 | €2,619 | +€1,457 | +125% |
| Gross operating margin | 9900 | €61,703 | €35,466 | -€26,237 | -42.5% |
| Operating profit (loss) | 9901 | €39,260 | €9,145 | -€30,115 | -76.7% |
| Financial charges | 65/66B | €2,368 | €2,013 | -€355 | -15.0% |
| Recurring financial charges | 65 | €2,368 | €2,013 | -€355 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €36,892 | €7,132 | -€29,760 | -80.7% |
| Income taxes | 67/77 | €6,978 | €2,206 | -€4,772 | -68.4% |
| Profit (loss) for the period | 9904 | €29,914 | €4,926 | -€24,988 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,914 | €4,926 | -€24,988 | -83.5% |
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 18 October 2026 via checked.be.