KARASKO: 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.
KARASKO
Largest movements
- Deferred charges and accrued income -€15,388
down €15,388 (-100%), from €15,388 to €0
- Cash +€2,359
up €2,359 (+45.8%), from €5,146 to €7,505
mainly Deferred charges and accrued income (+€15,388) and Net result for the year (+€4,623)
- Receivables within one year -€2,162
down €2,162 (-18.1%), from €11,931 to €9,768
of which Other amounts receivable: -€2,677
- Tax, wage and social debts -€15,413
down €15,413 (-88.9%), from €17,343 to €1,930
of which Remuneration and social security: -€16,124
- Profit (loss) carried forward +€4,623
up €4,623 (+28.6%), from -€16,138 to -€11,515
- Trade debts -€3,256
down €3,256 (-11.6%), from €28,092 to €24,836
- Other debts -€1,543
down €1,543 (-8.2%), from €18,813 to €17,271
- Gross operating margin -€9,153
down €9,153 (-35.1%), from €26,097 to €16,944
- Staff costs +€4,426
new in 2024: €4,426
- Financial charges +€3,702
up €3,702 (+837%), from €442 to €4,144
- Taxes +€1,766
up €1,766 (+2,114%), from €84 to €1,849
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,511 | €45,319 | -€15,192 | -25.1% |
| Fixed assets | 21/28 | €28,046 | €28,046 | = | 0.0% |
| Financial fixed assets | 28 | €28,046 | €28,046 | = | 0.0% |
| Current assets | 29/58 | €32,465 | €17,273 | -€15,192 | -46.8% |
| Amounts receivable within one year | 40/41 | €11,931 | €9,768 | -€2,162 | -18.1% |
| Trade receivables | 40 | €9,253 | €9,768 | +€515 | +5.6% |
| Other amounts receivable | 41 | €2,677 | €0 | -€2,677 | -100% |
| Cash at bank and in hand | 54/58 | €5,146 | €7,505 | +€2,359 | +45.8% |
| Deferred charges and accrued income | 490/1 | €15,388 | €0 | -€15,388 | -100% |
| Total equity and liabilities | 10/49 | €60,511 | €45,319 | -€15,192 | -25.1% |
| Equity | 10/15 | -€3,738 | €885 | +€4,623 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,138 | -€11,515 | +€4,623 | +28.6% |
| Amounts payable | 17/49 | €64,249 | €44,434 | -€19,815 | -30.8% |
| Amounts payable within one year | 42/48 | €64,249 | €44,434 | -€19,815 | -30.8% |
| Financial debts | 43 | - | €397 | +€397 | |
| Credit institutions | 430/8 | - | €397 | +€397 | |
| Trade debts | 44 | €28,092 | €24,836 | -€3,256 | -11.6% |
| Suppliers | 440/4 | €28,092 | €24,836 | -€3,256 | -11.6% |
| Taxes, remuneration and social security | 45 | €17,343 | €1,930 | -€15,413 | -88.9% |
| Taxes | 450/3 | €243 | €954 | +€710 | +292% |
| Remuneration and social security | 454/9 | €17,100 | €976 | -€16,124 | -94.3% |
| Other amounts payable | 47/48 | €18,813 | €17,271 | -€1,543 | -8.2% |
| Remuneration, social security and pensions | 62 | - | €4,426 | +€4,426 | |
| Other operating charges | 640/8 | €2,042 | €1,902 | -€140 | -6.9% |
| Gross operating margin | 9900 | €26,097 | €16,944 | -€9,153 | -35.1% |
| Operating profit (loss) | 9901 | €24,054 | €10,615 | -€13,439 | -55.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €442 | €4,144 | +€3,702 | +837% |
| Recurring financial charges | 65 | €442 | €4,144 | +€3,702 | +837% |
| Profit (loss) for the period before taxes | 9903 | €23,612 | €6,472 | -€17,140 | -72.6% |
| Income taxes | 67/77 | €84 | €1,849 | +€1,766 | +2,114% |
| Profit (loss) for the period | 9904 | €23,529 | €4,623 | -€18,906 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,529 | €4,623 | -€18,906 | -80.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.