KARBON PLUS: 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.
KARBON PLUS
Largest movements
- Cash +€31,809
up €31,809 (+38.1%), from €83,473 to €115,282
mainly Net result for the year (+€36,764) and Receivables within one year (+€3,649)
- Receivables within one year -€3,649
down €3,649 (-22.9%), from €15,935 to €12,286
of which Other amounts receivable: -€1,897
- Reserves +€36,750
up €36,750 (+57.0%), from €64,500 to €101,250
- Other debts -€7,919
down €7,919 (-37.9%), from €20,917 to €12,999
- Gross operating margin -€41,216
down €41,216 (-44.1%), from €93,430 to €52,214
- Taxes -€10,863
down €10,863 (-42.2%), from €25,736 to €14,873
- Depreciation -€2,947
down €2,947 (-100.0%), from €2,947 to €0
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 | €99,625 | €127,790 | +€28,165 | +28.3% |
| Current assets | 29/58 | €99,625 | €127,790 | +€28,165 | +28.3% |
| Amounts receivable within one year | 40/41 | €15,935 | €12,286 | -€3,649 | -22.9% |
| Trade receivables | 40 | €10,221 | €8,469 | -€1,752 | -17.1% |
| Other amounts receivable | 41 | €5,714 | €3,817 | -€1,897 | -33.2% |
| Cash at bank and in hand | 54/58 | €83,473 | €115,282 | +€31,809 | +38.1% |
| Deferred charges and accrued income | 490/1 | €218 | €222 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €99,625 | €127,790 | +€28,165 | +28.3% |
| Equity | 10/15 | €66,017 | €102,781 | +€36,764 | +55.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €64,500 | €101,250 | +€36,750 | +57.0% |
| Distributable reserves | 133 | €64,500 | €101,250 | +€36,750 | +57.0% |
| Profit (loss) carried forward | 14 | €17 | €31 | +€14 | +85.1% |
| Amounts payable | 17/49 | €33,609 | €25,009 | -€8,600 | -25.6% |
| Amounts payable within one year | 42/48 | €33,609 | €25,009 | -€8,600 | -25.6% |
| Trade debts | 44 | €192 | €419 | +€227 | +118.5% |
| Suppliers | 440/4 | €192 | €419 | +€227 | +118.5% |
| Taxes, remuneration and social security | 45 | €12,500 | €11,592 | -€908 | -7.3% |
| Taxes | 450/3 | €12,500 | €11,592 | -€908 | -7.3% |
| Other amounts payable | 47/48 | €20,917 | €12,999 | -€7,919 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,947 | €0 | -€2,947 | -100.0% |
| Other operating charges | 640/8 | €126 | €415 | +€289 | +229.1% |
| Gross operating margin | 9900 | €93,430 | €52,214 | -€41,216 | -44.1% |
| Operating profit (loss) | 9901 | €90,357 | €51,800 | -€38,557 | -42.7% |
| Financial charges | 65/66B | €104 | €162 | +€58 | +55.8% |
| Recurring financial charges | 65 | €104 | €162 | +€58 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €90,253 | €51,637 | -€38,616 | -42.8% |
| Income taxes | 67/77 | €25,736 | €14,873 | -€10,863 | -42.2% |
| Profit (loss) for the period | 9904 | €64,517 | €36,764 | -€27,753 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,517 | €36,764 | -€27,753 | -43.0% |
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 10 October 2026 via checked.be.