KARIFO: 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.
KARIFO
Largest movements
- Receivables within one year +€10,775
up €10,775 (+53.2%), from €20,263 to €31,038
of which Trade receivables: +€6,962
- Current investments +€9,000
new in 2025: €9,000
- Cash -€7,481
down €7,481 (-69.1%), from €10,823 to €3,341
mainly Other debts (-€11,922) and Receivables within one year (-€10,775)
- Tangible fixed assets -€4,853
down €4,853 (-31.5%), from €15,405 to €10,552
- Intangible fixed assets -€3,000
down €3,000 (-10.5%), from €28,504 to €25,504
- Profit (loss) carried forward +€18,332
new in 2025: €18,332
- Other debts -€11,922
down €11,922 (-26.4%), from €45,107 to €33,185
- Accrued charges and deferred income -€872
down €872 (-20.7%), from €4,204 to €3,332
- Gross operating margin +€7,006
up €7,006 (+24.1%), from €29,026 to €36,032
- Depreciation +€3,937
up €3,937 (+100.5%), from €3,916 to €7,853
- Financial charges +€1,405
up €1,405 (+386.6%), from €363 to €1,768
- Other operating charges +€536
up €536 (+104.0%), from €515 to €1,051
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 | €76,978 | €82,629 | +€5,651 | +7.3% |
| Fixed assets | 21/28 | €43,909 | €36,056 | -€7,853 | -17.9% |
| Intangible fixed assets | 21 | €28,504 | €25,504 | -€3,000 | -10.5% |
| Tangible fixed assets | 22/27 | €15,405 | €10,552 | -€4,853 | -31.5% |
| Furniture and vehicles | 24 | €15,405 | €10,552 | -€4,853 | -31.5% |
| Current assets | 29/58 | €33,069 | €46,573 | +€13,505 | +40.8% |
| Amounts receivable within one year | 40/41 | €20,263 | €31,038 | +€10,775 | +53.2% |
| Trade receivables | 40 | €20,254 | €27,216 | +€6,962 | +34.4% |
| Other amounts receivable | 41 | €9 | €3,822 | +€3,813 | +43184.6% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €10,823 | €3,341 | -€7,481 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,983 | €3,194 | +€1,211 | +61.1% |
| Total equity and liabilities | 10/49 | €76,978 | €82,629 | +€5,651 | +7.3% |
| Equity | 10/15 | €22,292 | €40,624 | +€18,332 | +82.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,292 | €17,292 | = | 0.0% |
| Distributable reserves | 133 | €17,292 | €17,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €18,332 | +€18,332 | |
| Amounts payable | 17/49 | €54,685 | €42,005 | -€12,681 | -23.2% |
| Amounts payable within one year | 42/48 | €50,481 | €38,673 | -€11,808 | -23.4% |
| Trade debts | 44 | €346 | €156 | -€190 | -54.9% |
| Suppliers | 440/4 | €346 | €156 | -€190 | -54.9% |
| Taxes, remuneration and social security | 45 | €5,029 | €5,332 | +€303 | +6.0% |
| Taxes | 450/3 | €5,029 | €2,974 | -€2,055 | -40.9% |
| Remuneration and social security | 454/9 | - | €2,358 | +€2,358 | |
| Other amounts payable | 47/48 | €45,107 | €33,185 | -€11,922 | -26.4% |
| Accrued charges and deferred income | 492/3 | €4,204 | €3,332 | -€872 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €7,853 | +€3,937 | +100.5% |
| Other operating charges | 640/8 | €515 | €1,051 | +€536 | +104.0% |
| Gross operating margin | 9900 | €29,026 | €36,032 | +€7,006 | +24.1% |
| Operating profit (loss) | 9901 | €24,595 | €27,128 | +€2,533 | +10.3% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €363 | €1,768 | +€1,405 | +386.6% |
| Recurring financial charges | 65 | €363 | €1,768 | +€1,405 | +386.6% |
| Profit (loss) for the period before taxes | 9903 | €24,231 | €25,381 | +€1,150 | +4.7% |
| Income taxes | 67/77 | €6,139 | €6,190 | +€51 | +0.8% |
| Profit (loss) for the period | 9904 | €18,092 | €19,191 | +€1,098 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,092 | €19,191 | +€1,098 | +6.1% |
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 9 October 2026 via checked.be.