KARIBUNI JC: 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.
KARIBUNI JC
Largest movements
- Tangible fixed assets -€6,791
down €6,791 (-42.3%), from €16,047 to €9,255
- Cash +€5,185
up €5,185 (+120%), from €4,314 to €9,500
mainly Depreciation (+€6,791) and Net result for the year (+€1,585)
- Other debts -€3,891
no longer reported in 2026 (was €3,891)
- Profit (loss) carried forward +€1,585
up €1,585 (+96.7%), from €1,639 to €3,223
- Trade debts +€794
up €794 (+462%), from €172 to €966
- Gross operating margin +€4,296
up €4,296 (+35.6%), from €12,079 to €16,375
- Taxes +€598
new in 2026: €598
- Depreciation -€559
down €559 (-7.6%), from €7,350 to €6,791
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,446 | €24,161 | -€1,285 | -5.0% |
| Fixed assets | 21/28 | €16,047 | €9,255 | -€6,791 | -42.3% |
| Tangible fixed assets | 22/27 | €16,047 | €9,255 | -€6,791 | -42.3% |
| Furniture and vehicles | 24 | €16,047 | €9,255 | -€6,791 | -42.3% |
| Current assets | 29/58 | €9,399 | €14,906 | +€5,506 | +58.6% |
| Amounts receivable within one year | 40/41 | €3,303 | €3,512 | +€209 | +6.3% |
| Trade receivables | 40 | €3,301 | €3,395 | +€95 | +2.9% |
| Other amounts receivable | 41 | €2 | €117 | +€115 | +6,102% |
| Cash at bank and in hand | 54/58 | €4,314 | €9,500 | +€5,185 | +120% |
| Deferred charges and accrued income | 490/1 | €1,782 | €1,894 | +€112 | +6.3% |
| Total equity and liabilities | 10/49 | €25,446 | €24,161 | -€1,285 | -5.0% |
| Equity | 10/15 | €20,889 | €22,473 | +€1,585 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650 | €650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €650 | €650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,639 | €3,223 | +€1,585 | +96.7% |
| Amounts payable | 17/49 | €4,558 | €1,688 | -€2,870 | -63.0% |
| Amounts payable within one year | 42/48 | €4,558 | €1,688 | -€2,870 | -63.0% |
| Trade debts | 44 | €172 | €966 | +€794 | +462% |
| Suppliers | 440/4 | €172 | €966 | +€794 | +462% |
| Taxes, remuneration and social security | 45 | €495 | €722 | +€227 | +45.9% |
| Taxes | 450/3 | €195 | €722 | +€527 | +271% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €3,891 | - | -€3,891 | |
| Non-recurring operating income | 76A | - | €6,830 | +€6,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,350 | €6,791 | -€559 | -7.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €6,830 | +€6,830 | |
| Gross operating margin | 9900 | €12,079 | €16,375 | +€4,296 | +35.6% |
| Operating profit (loss) | 9901 | €4,342 | €2,354 | -€1,987 | -45.8% |
| Financial income | 75/76B | €6 | €18 | +€12 | +186% |
| Recurring financial income | 75 | €6 | €18 | +€12 | +186% |
| Financial charges | 65/66B | €157 | €189 | +€33 | +20.9% |
| Recurring financial charges | 65 | €157 | €189 | +€33 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €4,191 | €2,183 | -€2,008 | -47.9% |
| Income taxes | 67/77 | - | €598 | +€598 | |
| Profit (loss) for the period | 9904 | €4,191 | €1,585 | -€2,607 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,191 | €1,585 | -€2,607 | -62.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.