KARISHMA: 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.
KARISHMA
Largest movements
- Receivables within one year +€1,347
up €1,347 (+142%), from €948 to €2,295
of which Other amounts receivable: +€1,265
- Cash -€593
down €593 (-72.3%), from €820 to €227
mainly Net result for the year (-€8,345) and Receivables within one year (-€1,347)
- Stocks and contracts -€154
no longer reported in 2025 (was €154)
- Profit (loss) carried forward -€8,345
down €8,345 (-57.4%), from -€14,538 to -€22,883
- Trade debts +€6,155
new in 2025: €6,155
- Tax, wage and social debts +€2,790
up €2,790 (+1,074%), from €260 to €3,049
- Turnover -€21,786
down €21,786 (-20.0%), from €108,876 to €87,090
- Gross operating margin -€20,072
down €20,072, from €16,648 to -€3,423
- Purchases and services -€3,025
down €3,025 (-3.1%), from €97,956 to €94,931
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 | €4,322 | €4,922 | +€600 | +13.9% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €1,922 | €2,522 | +€600 | +31.2% |
| Stocks and contracts in progress | 3 | €154 | - | -€154 | |
| Stocks | 30/36 | €154 | - | -€154 | |
| Amounts receivable within one year | 40/41 | €948 | €2,295 | +€1,347 | +142% |
| Trade receivables | 40 | - | €82 | +€82 | |
| Other amounts receivable | 41 | €948 | €2,213 | +€1,265 | +133% |
| Cash at bank and in hand | 54/58 | €820 | €227 | -€593 | -72.3% |
| Total equity and liabilities | 10/49 | €4,322 | €4,922 | +€600 | +13.9% |
| Equity | 10/15 | €4,062 | -€4,283 | -€8,345 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,538 | -€22,883 | -€8,345 | -57.4% |
| Amounts payable | 17/49 | €260 | €9,205 | +€8,945 | +3,444% |
| Amounts payable within one year | 42/48 | €260 | €9,205 | +€8,945 | +3,444% |
| Trade debts | 44 | - | €6,155 | +€6,155 | |
| Suppliers | 440/4 | - | €6,155 | +€6,155 | |
| Taxes, remuneration and social security | 45 | €260 | €3,049 | +€2,790 | +1,074% |
| Taxes | 450/3 | €260 | €3,049 | +€2,790 | +1,074% |
| Turnover | 70 | €108,876 | €87,090 | -€21,786 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,956 | €94,931 | -€3,025 | -3.1% |
| Other operating charges | 640/8 | €4,261 | €4,243 | -€18 | -0.4% |
| Gross operating margin | 9900 | €16,648 | -€3,423 | -€20,072 | |
| Operating profit (loss) | 9901 | €12,388 | -€7,666 | -€20,054 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €503 | €471 | -€32 | -6.3% |
| Recurring financial charges | 65 | €503 | €471 | -€32 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €11,885 | -€8,137 | -€20,023 | |
| Income taxes | 67/77 | €213 | €207 | -€6 | -2.8% |
| Profit (loss) for the period | 9904 | €11,672 | -€8,345 | -€20,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,672 | -€8,345 | -€20,017 |
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 17 October 2026 via checked.be.