KARIDA: 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.
KARIDA
Largest movements
- Stocks and contracts -€28,271
no longer reported in 2025 (was €28,271)
- Cash -€5,554
down €5,554 (-44.3%), from €12,542 to €6,988
mainly Net result for the year (-€32,569) and Trade debts (-€506)
- Reserves -€23,060
down €23,060 (-81.4%), from €28,323 to €5,263
of which Distributable reserves: -€23,060
- Profit (loss) carried forward -€9,509
down €9,509, from €3,346 to -€6,163
- Write-downs +€28,271
new in 2025: €28,271
- Gross operating margin +€1,091
up €1,091 (+32.7%), from -€3,336 to -€2,245
- Financial charges +€156
up €156 (+650%), from €24 to €180
- Other operating charges +€37
up €37 (+2.0%), from €1,837 to €1,874
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 | €107,315 | €73,991 | -€33,324 | -31.1% |
| Fixed assets | 21/28 | €66,446 | €66,946 | +€500 | +0.8% |
| Tangible fixed assets | 22/27 | €63,561 | €63,561 | = | 0.0% |
| Land and buildings | 22 | €63,561 | €63,561 | = | 0.0% |
| Financial fixed assets | 28 | €2,886 | €3,385 | +€500 | +17.3% |
| Current assets | 29/58 | €40,869 | €7,045 | -€33,824 | -82.8% |
| Stocks and contracts in progress | 3 | €28,271 | - | -€28,271 | |
| Stocks | 30/36 | €28,271 | - | -€28,271 | |
| Amounts receivable within one year | 40/41 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €12,542 | €6,988 | -€5,554 | -44.3% |
| Deferred charges and accrued income | 490/1 | €54 | €57 | +€3 | +4.7% |
| Total equity and liabilities | 10/49 | €107,315 | €73,991 | -€33,324 | -31.1% |
| Equity | 10/15 | €106,493 | €73,924 | -€32,569 | -30.6% |
| Contributions | 10/11 | €74,824 | €74,824 | = | 0.0% |
| Reserves | 13 | €28,323 | €5,263 | -€23,060 | -81.4% |
| Non-distributable reserves | 130/1 | €5,263 | €5,263 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,263 | €5,263 | = | 0.0% |
| Distributable reserves | 133 | €23,060 | - | -€23,060 | |
| Profit (loss) carried forward | 14 | €3,346 | -€6,163 | -€9,509 | |
| Amounts payable | 17/49 | €822 | €66 | -€756 | -91.9% |
| Amounts payable within one year | 42/48 | €822 | €66 | -€756 | -91.9% |
| Trade debts | 44 | €573 | €66 | -€506 | -88.4% |
| Suppliers | 440/4 | €573 | €66 | -€506 | -88.4% |
| Taxes, remuneration and social security | 45 | €3 | - | -€3 | |
| Taxes | 450/3 | €3 | - | -€3 | |
| Other amounts payable | 47/48 | €247 | - | -€247 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,271 | +€28,271 | |
| Other operating charges | 640/8 | €1,837 | €1,874 | +€37 | +2.0% |
| Gross operating margin | 9900 | -€3,336 | -€2,245 | +€1,091 | +32.7% |
| Operating profit (loss) | 9901 | -€5,172 | -€32,390 | -€27,218 | -526% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €24 | €180 | +€156 | +650% |
| Recurring financial charges | 65 | €24 | €180 | +€156 | +650% |
| Profit (loss) for the period before taxes | 9903 | -€5,196 | -€32,569 | -€27,372 | -527% |
| Profit (loss) for the period | 9904 | -€5,196 | -€32,569 | -€27,372 | -527% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,196 | -€32,569 | -€27,372 | -527% |
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 19 October 2026 via checked.be.