KARISOFT: 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.
KARISOFT
Largest movements
- Cash +€27,209
up €27,209 (+14.4%), from €188,482 to €215,690
mainly Net result for the year (+€39,492) and Current investments (+€23,829)
- Current investments -€23,829
down €23,829 (-90.0%), from €26,464 to €2,636
- Tangible fixed assets -€10,360
down €10,360 (-23.3%), from €44,468 to €34,109
of which Furniture and vehicles: -€9,687
- Other debts -€21,791
down €21,791 (-77.9%), from €27,959 to €6,168
- Reserves +€18,220
up €18,220 (+8.3%), from €219,864 to €238,083
- Gross operating margin -€13,894
down €13,894 (-17.6%), from €78,877 to €64,983
- Depreciation +€4,836
up €4,836 (+87.6%), from €5,524 to €10,360
- Taxes -€3,575
down €3,575 (-17.5%), from €20,385 to €16,810
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 | €275,162 | €268,622 | -€6,541 | -2.4% |
| Fixed assets | 21/28 | €44,468 | €34,109 | -€10,360 | -23.3% |
| Tangible fixed assets | 22/27 | €44,468 | €34,109 | -€10,360 | -23.3% |
| Furniture and vehicles | 24 | €43,796 | €34,109 | -€9,687 | -22.1% |
| Other tangible fixed assets | 26 | €672 | - | -€672 | |
| Current assets | 29/58 | €230,694 | €234,513 | +€3,819 | +1.7% |
| Amounts receivable within one year | 40/41 | €15,391 | €15,679 | +€288 | +1.9% |
| Trade receivables | 40 | €15,288 | €15,679 | +€391 | +2.6% |
| Other amounts receivable | 41 | €103 | - | -€103 | |
| Current investments | 50/53 | €26,464 | €2,636 | -€23,829 | -90.0% |
| Cash at bank and in hand | 54/58 | €188,482 | €215,690 | +€27,209 | +14.4% |
| Deferred charges and accrued income | 490/1 | €357 | €508 | +€151 | +42.2% |
| Total equity and liabilities | 10/49 | €275,162 | €268,622 | -€6,541 | -2.4% |
| Equity | 10/15 | €229,494 | €247,714 | +€18,220 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €219,864 | €238,083 | +€18,220 | +8.3% |
| Distributable reserves | 133 | €219,864 | €238,083 | +€18,220 | +8.3% |
| Profit (loss) carried forward | 14 | €3,430 | €3,430 | = | 0.0% |
| Amounts payable | 17/49 | €45,668 | €20,908 | -€24,760 | -54.2% |
| Amounts payable within one year | 42/48 | €44,168 | €19,408 | -€24,760 | -56.1% |
| Financial debts | 43 | €2,719 | - | -€2,719 | |
| Credit institutions | 430/8 | €2,719 | - | -€2,719 | |
| Trade debts | 44 | - | €595 | +€595 | |
| Suppliers | 440/4 | - | €595 | +€595 | |
| Taxes, remuneration and social security | 45 | €13,490 | €12,644 | -€845 | -6.3% |
| Taxes | 450/3 | €13,490 | €12,644 | -€845 | -6.3% |
| Other amounts payable | 47/48 | €27,959 | €6,168 | -€21,791 | -77.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €20,661 | - | -€20,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,524 | €10,360 | +€4,836 | +87.6% |
| Other operating charges | 640/8 | €818 | €646 | -€172 | -21.0% |
| Gross operating margin | 9900 | €78,877 | €64,983 | -€13,894 | -17.6% |
| Operating profit (loss) | 9901 | €72,536 | €53,977 | -€18,558 | -25.6% |
| Financial income | 75/76B | €2,363 | €2,681 | +€318 | +13.4% |
| Recurring financial income | 75 | €2,363 | €2,681 | +€318 | +13.4% |
| Financial charges | 65/66B | €438 | €356 | -€82 | -18.7% |
| Recurring financial charges | 65 | €438 | €356 | -€82 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €74,461 | €56,302 | -€18,159 | -24.4% |
| Income taxes | 67/77 | €20,385 | €16,810 | -€3,575 | -17.5% |
| Profit (loss) for the period | 9904 | €54,076 | €39,492 | -€14,584 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,076 | €39,492 | -€14,584 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.