KARIM MODE: 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.
KARIM MODE
Largest movements
- Receivables within one year +€9,491
up €9,491 (+1551.0%), from €612 to €10,103
of which Trade receivables: +€10,103
- Profit (loss) carried forward +€7,192
up €7,192 (+88.5%), from -€8,126 to -€935
- Other debts -€3,610
down €3,610 (-62.9%), from €5,738 to €2,128
- Contributions +€3,000
up €3,000 (+100.0%), from €3,000 to €6,000
- Tax, wage and social debts +€1,611
new in 2023: €1,611
- Trade debts +€1,350
new in 2023: €1,350
- Gross operating margin +€70,191
up €70,191, from -€6,056 to €64,135
- Other operating charges +€50,636
new in 2023: €50,636
- Financial charges +€3,736
up €3,736 (+826.9%), from €452 to €4,187
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €612 | €10,154 | +€9,542 | +1559.4% |
| Current assets | 29/58 | €612 | €10,154 | +€9,542 | +1559.4% |
| Amounts receivable within one year | 40/41 | €612 | €10,103 | +€9,491 | +1551.0% |
| Trade receivables | 40 | - | €10,103 | +€10,103 | |
| Other amounts receivable | 41 | €612 | - | -€612 | |
| Cash at bank and in hand | 54/58 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €612 | €10,154 | +€9,542 | +1559.4% |
| Equity | 10/15 | -€5,126 | €5,065 | +€10,192 | |
| Contributions | 10/11 | €3,000 | €6,000 | +€3,000 | +100.0% |
| Profit (loss) carried forward | 14 | -€8,126 | -€935 | +€7,192 | +88.5% |
| Amounts payable | 17/49 | €5,738 | €5,089 | -€649 | -11.3% |
| Amounts payable within one year | 42/48 | €5,738 | €5,089 | -€649 | -11.3% |
| Trade debts | 44 | - | €1,350 | +€1,350 | |
| Suppliers | 440/4 | - | €1,350 | +€1,350 | |
| Taxes, remuneration and social security | 45 | - | €1,611 | +€1,611 | |
| Taxes | 450/3 | - | €1,611 | +€1,611 | |
| Other amounts payable | 47/48 | €5,738 | €2,128 | -€3,610 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €226 | = | 0.0% |
| Other operating charges | 640/8 | - | €50,636 | +€50,636 | |
| Gross operating margin | 9900 | -€6,056 | €64,135 | +€70,191 | |
| Operating profit (loss) | 9901 | -€6,282 | €13,273 | +€19,555 | |
| Financial charges | 65/66B | €452 | €4,187 | +€3,736 | +826.9% |
| Recurring financial charges | 65 | €452 | €4,187 | +€3,736 | +826.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,734 | €9,085 | +€15,819 | |
| Income taxes | 67/77 | - | €502 | +€502 | |
| Profit (loss) for the period | 9904 | -€6,734 | €8,583 | +€15,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,734 | €8,583 | +€15,318 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.