KARIBOO: 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.
KARIBOO
Largest movements
- Tangible fixed assets +€96,546
up €96,546 (+741.1%), from €13,027 to €109,573
of which Land and buildings: +€92,085
- Cash -€30,133
down €30,133 (-17.2%), from €175,461 to €145,328
mainly Contributions, distributions and other (-€140,907) and Investment in fixed assets (net) (-€90,409)
- Financial fixed assets -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Receivables within one year -€6,484
down €6,484 (-100.0%), from €6,484 to €0
of which Trade receivables: -€6,360
- Tax, wage and social debts -€62,871
down €62,871 (-85.1%), from €73,888 to €11,017
- Debts after one year +€58,341
new in 2025: €58,341
- Other debts +€40,949
up €40,949 (+40.9%), from €100,000 to €140,949
- Current portion of long-term debt +€16,992
new in 2025: €16,992
- Gross operating margin -€210,149
down €210,149 (-50.7%), from €414,142 to €203,993
- Financial income -€108,012
down €108,012 (-98.7%), from €109,416 to €1,403
- Taxes -€76,196
down €76,196 (-61.0%), from €124,813 to €48,617
- Financial charges +€8,665
up €8,665 (+2195.0%), from €395 to €9,060
of which Non-recurring financial charges: +€5,753
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 | €210,976 | €263,434 | +€52,458 | +24.9% |
| Fixed assets | 21/28 | €28,027 | €114,573 | +€86,546 | +308.8% |
| Tangible fixed assets | 22/27 | €13,027 | €109,573 | +€96,546 | +741.1% |
| Land and buildings | 22 | - | €92,085 | +€92,085 | |
| Plant, machinery and equipment | 23 | €13,027 | €12,193 | -€834 | -6.4% |
| Furniture and vehicles | 24 | - | €5,295 | +€5,295 | |
| Financial fixed assets | 28 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Current assets | 29/58 | €182,949 | €148,861 | -€34,088 | -18.6% |
| Amounts receivable within one year | 40/41 | €6,484 | €0 | -€6,484 | -100.0% |
| Trade receivables | 40 | €6,360 | €0 | -€6,360 | -100.0% |
| Other amounts receivable | 41 | €124 | €0 | -€124 | -100.0% |
| Cash at bank and in hand | 54/58 | €175,461 | €145,328 | -€30,133 | -17.2% |
| Deferred charges and accrued income | 490/1 | €1,004 | €3,533 | +€2,529 | +251.8% |
| Total equity and liabilities | 10/49 | €210,976 | €263,434 | +€52,458 | +24.9% |
| Equity | 10/15 | €35,078 | €34,169 | -€909 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,169 | €10,260 | -€909 | -8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,309 | €8,400 | -€909 | -9.8% |
| Profit (loss) carried forward | 14 | €5,309 | €5,309 | = | 0.0% |
| Amounts payable | 17/49 | €175,898 | €229,265 | +€53,367 | +30.3% |
| Amounts payable after more than one year | 17 | - | €58,341 | +€58,341 | |
| Financial debts | 170/4 | - | €58,341 | +€58,341 | |
| Amounts payable within one year | 42/48 | €175,898 | €170,925 | -€4,974 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | - | €16,992 | +€16,992 | |
| Trade debts | 44 | €2,010 | €1,968 | -€42 | -2.1% |
| Suppliers | 440/4 | €2,010 | €1,968 | -€42 | -2.1% |
| Taxes, remuneration and social security | 45 | €73,888 | €11,017 | -€62,871 | -85.1% |
| Taxes | 450/3 | €73,888 | €11,017 | -€62,871 | -85.1% |
| Other amounts payable | 47/48 | €100,000 | €140,949 | +€40,949 | +40.9% |
| Non-recurring operating income | 76A | €555 | €0 | -€555 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,664 | €3,863 | -€801 | -17.2% |
| Other operating charges | 640/8 | €2,960 | €3,859 | +€899 | +30.4% |
| Gross operating margin | 9900 | €414,142 | €203,993 | -€210,149 | -50.7% |
| Operating profit (loss) | 9901 | €406,518 | €196,271 | -€210,247 | -51.7% |
| Financial income | 75/76B | €109,416 | €1,403 | -€108,012 | -98.7% |
| Recurring financial income | 75 | €109,416 | €1,403 | -€108,012 | -98.7% |
| Financial charges | 65/66B | €395 | €9,060 | +€8,665 | +2195.0% |
| Recurring financial charges | 65 | €395 | €3,307 | +€2,913 | +737.8% |
| Non-recurring financial charges | 66B | - | €5,753 | +€5,753 | |
| Profit (loss) for the period before taxes | 9903 | €515,539 | €188,615 | -€326,924 | -63.4% |
| Income taxes | 67/77 | €124,813 | €48,617 | -€76,196 | -61.0% |
| Profit (loss) for the period | 9904 | €390,726 | €139,998 | -€250,728 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €390,726 | €139,998 | -€250,728 | -64.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.