KARIPHARMA: what changed
Two fiscal 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.
KARIPHARMA
Largest movements
- Cash -€44,761
down €44,761 (-52.1%), from €85,844 to €41,083
mainly Contributions, distributions and other (-€108,000) and Other debts (-€34,732)
- Receivables within one year +€23,598
up €23,598 (+703.5%), from €3,355 to €26,953
of which Other amounts receivable: +€23,662
- Tangible fixed assets -€15,493
down €15,493 (-37.8%), from €41,000 to €25,507
- Other debts -€34,732
down €34,732 (-17.5%), from €198,094 to €163,362
- Gross operating margin +€139,354
up €139,354, from -€9,821 to €129,534
- Financial charges -€4,731
down €4,731 (-61.9%), from €7,649 to €2,918
- Taxes +€1,817
up €1,817 (+724.8%), from €251 to €2,067
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 | €864,466 | €827,778 | -€36,687 | -4.2% |
| Fixed assets | 21/28 | €775,000 | €759,507 | -€15,493 | -2.0% |
| Tangible fixed assets | 22/27 | €41,000 | €25,507 | -€15,493 | -37.8% |
| Furniture and vehicles | 24 | €41,000 | €25,507 | -€15,493 | -37.8% |
| Financial fixed assets | 28 | €734,000 | €734,000 | = | 0.0% |
| Current assets | 29/58 | €89,466 | €68,271 | -€21,195 | -23.7% |
| Amounts receivable within one year | 40/41 | €3,355 | €26,953 | +€23,598 | +703.5% |
| Trade receivables | 40 | €1,915 | €1,852 | -€63 | -3.3% |
| Other amounts receivable | 41 | €1,439 | €25,101 | +€23,662 | +1643.8% |
| Cash at bank and in hand | 54/58 | €85,844 | €41,083 | -€44,761 | -52.1% |
| Deferred charges and accrued income | 490/1 | €267 | €236 | -€32 | -11.9% |
| Total equity and liabilities | 10/49 | €864,466 | €827,778 | -€36,687 | -4.2% |
| Equity | 10/15 | €632,374 | €632,727 | +€353 | +0.1% |
| Contributions | 10/11 | €262,700 | €262,700 | = | 0.0% |
| Reserves | 13 | €369,674 | €370,027 | +€353 | +0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €369,674 | €370,027 | +€353 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,091 | €195,051 | -€37,040 | -16.0% |
| Amounts payable within one year | 42/48 | €229,263 | €195,051 | -€34,212 | -14.9% |
| Trade debts | 44 | €634 | €722 | +€88 | +13.8% |
| Suppliers | 440/4 | €634 | €722 | +€88 | +13.8% |
| Taxes, remuneration and social security | 45 | €30,535 | €30,968 | +€433 | +1.4% |
| Taxes | 450/3 | €30,535 | €30,968 | +€433 | +1.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €198,094 | €163,362 | -€34,732 | -17.5% |
| Accrued charges and deferred income | 492/3 | €2,828 | €0 | -€2,828 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,493 | €15,493 | = | 0.0% |
| Other operating charges | 640/8 | €2,003 | €1,149 | -€854 | -42.6% |
| Gross operating margin | 9900 | -€9,821 | €129,534 | +€139,354 | |
| Operating profit (loss) | 9901 | -€27,317 | €112,892 | +€140,208 | |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €7,649 | €2,918 | -€4,731 | -61.9% |
| Recurring financial charges | 65 | €7,649 | €2,918 | -€4,731 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | -€34,966 | €110,420 | +€145,385 | |
| Income taxes | 67/77 | €251 | €2,067 | +€1,817 | +724.8% |
| Profit (loss) for the period | 9904 | -€35,216 | €108,353 | +€143,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,216 | €108,353 | +€143,569 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.