KARIS INFI: 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.
KARIS INFI
Largest movements
- Cash -€20,472
down €20,472 (-84.5%), from €24,214 to €3,742
mainly Net result for the year (-€10,246) and Tax, wage and social debts (-€7,650)
- Receivables within one year -€4,731
down €4,731 (-13.8%), from €34,320 to €29,589
of which Other amounts receivable: -€3,731
- Deferred charges and accrued income +€890
up €890 (+21.2%), from €4,196 to €5,086
- Profit (loss) carried forward -€10,246
down €10,246 (-78.4%), from €13,070 to €2,824
- Tax, wage and social debts -€7,650
down €7,650 (-83.6%), from €9,150 to €1,500
- Other debts -€5,000
no longer reported in 2024 (was €5,000)
- Trade debts -€1,010
down €1,010 (-51.1%), from €1,978 to €968
- Gross operating margin -€54,567
down €54,567, from €44,535 to -€10,032
- Taxes -€5,264
down €5,264 (-91.6%), from €5,745 to €481
- Other operating charges +€820
up €820 (+116%), from €708 to €1,528
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,730 | €38,417 | -€24,313 | -38.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €62,730 | €38,417 | -€24,313 | -38.8% |
| Amounts receivable within one year | 40/41 | €34,320 | €29,589 | -€4,731 | -13.8% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €33,320 | €29,589 | -€3,731 | -11.2% |
| Cash at bank and in hand | 54/58 | €24,214 | €3,742 | -€20,472 | -84.5% |
| Deferred charges and accrued income | 490/1 | €4,196 | €5,086 | +€890 | +21.2% |
| Total equity and liabilities | 10/49 | €62,730 | €38,417 | -€24,313 | -38.8% |
| Equity | 10/15 | €46,195 | €35,949 | -€10,246 | -22.2% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €26,875 | €26,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,070 | €2,824 | -€10,246 | -78.4% |
| Amounts payable | 17/49 | €16,535 | €2,468 | -€14,067 | -85.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,535 | €2,468 | -€14,067 | -85.1% |
| Current portion of amounts payable after more than one year | 42 | €407 | - | -€407 | |
| Trade debts | 44 | €1,978 | €968 | -€1,010 | -51.1% |
| Suppliers | 440/4 | €1,978 | €968 | -€1,010 | -51.1% |
| Taxes, remuneration and social security | 45 | €9,150 | €1,500 | -€7,650 | -83.6% |
| Taxes | 450/3 | €9,150 | €1,500 | -€7,650 | -83.6% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €708 | €1,528 | +€820 | +116% |
| Non-recurring operating charges | 66A | €3,859 | - | -€3,859 | |
| Gross operating margin | 9900 | €44,535 | -€10,032 | -€54,567 | |
| Operating profit (loss) | 9901 | €39,968 | -€11,560 | -€51,528 | |
| Financial income | 75/76B | €2,228 | €1,985 | -€243 | -10.9% |
| Recurring financial income | 75 | €2,228 | €1,985 | -€243 | -10.9% |
| Financial charges | 65/66B | €245 | €191 | -€54 | -22.0% |
| Recurring financial charges | 65 | €245 | €191 | -€54 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €41,951 | -€9,766 | -€51,717 | |
| Income taxes | 67/77 | €5,745 | €481 | -€5,264 | -91.6% |
| Profit (loss) for the period | 9904 | €36,206 | -€10,246 | -€46,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,206 | -€10,246 | -€46,453 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.