KARISSIMMO: 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.
KARISSIMMO
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+19.6%), from €5.5m to €6.5m
of which Land and buildings: +€1.0m
- Deferred charges and accrued income -€359,280
down €359,280 (-98.4%), from €365,176 to €5,896
- Other debts +€1.3m
up €1.3m (+16.9%), from €7.8m to €9.1m
- Profit (loss) carried forward -€539,254
down €539,254 (-20.3%), from -€2.7m to -€3.2m
- Debts after one year -€176,649
down €176,649 (-99.6%), from €177,349 to €700
of which Financial debts: -€177,349
- Trade debts +€123,827
up €123,827 (+31.4%), from €394,030 to €517,857
- Current portion of long-term debt -€90,519
down €90,519 (-100.0%), from €90,519 to €0
- Gross operating margin +€70,537
up €70,537 (+56.6%), from -€124,689 to -€54,153
- Staff costs +€32,332
up €32,332 (+465.5%), from €6,946 to €39,278
- Depreciation +€23,823
up €23,823 (+6.2%), from €383,223 to €407,046
- Other operating charges +€6,888
up €6,888 (+51.0%), from €13,516 to €20,403
- Taxes -€6,172
no longer reported in 2024 (was €6,172)
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.
Cash bridge derived
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 | €6,788,747 | €7,434,522 | +€645,775 | +9.5% |
| Fixed assets | 21/28 | €5,458,613 | €6,526,385 | +€1.1m | +19.6% |
| Tangible fixed assets | 22/27 | €5,457,343 | €6,525,115 | +€1.1m | +19.6% |
| Land and buildings | 22 | €5,358,199 | €6,364,606 | +€1.0m | +18.8% |
| Plant, machinery and equipment | 23 | €14,662 | €8,447 | -€6,216 | -42.4% |
| Other tangible fixed assets | 26 | €84,482 | €152,063 | +€67,581 | +80.0% |
| Financial fixed assets | 28 | €1,270 | €1,270 | = | 0.0% |
| Current assets | 29/58 | €1,330,134 | €908,137 | -€421,997 | -31.7% |
| Amounts receivable within one year | 40/41 | €896,101 | €857,598 | -€38,503 | -4.3% |
| Trade receivables | 40 | €887,004 | €478,714 | -€408,290 | -46.0% |
| Other amounts receivable | 41 | €9,097 | €378,884 | +€369,787 | +4065.0% |
| Cash at bank and in hand | 54/58 | €68,857 | €44,644 | -€24,214 | -35.2% |
| Deferred charges and accrued income | 490/1 | €365,176 | €5,896 | -€359,280 | -98.4% |
| Total equity and liabilities | 10/49 | €6,788,747 | €7,434,522 | +€645,775 | +9.5% |
| Equity | 10/15 | -€1,666,412 | -€2,205,666 | -€539,254 | -32.4% |
| Contributions | 10/11 | €988,014 | €988,014 | = | 0.0% |
| Capital | 10 | €988,014 | €988,014 | = | 0.0% |
| Issued capital | 100 | €988,014 | €988,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,654,426 | -€3,193,680 | -€539,254 | -20.3% |
| Amounts payable | 17/49 | €8,455,159 | €9,640,189 | +€1.2m | +14.0% |
| Amounts payable after more than one year | 17 | €177,349 | €700 | -€176,649 | -99.6% |
| Financial debts | 170/4 | €177,349 | €0 | -€177,349 | -100.0% |
| Other amounts payable | 178/9 | - | €700 | +€700 | |
| Amounts payable within one year | 42/48 | €8,277,810 | €9,636,179 | +€1.4m | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €90,519 | €0 | -€90,519 | -100.0% |
| Trade debts | 44 | €394,030 | €517,857 | +€123,827 | +31.4% |
| Suppliers | 440/4 | €394,030 | €517,857 | +€123,827 | +31.4% |
| Taxes, remuneration and social security | 45 | - | €8,072 | +€8,072 | |
| Taxes | 450/3 | - | €5,601 | +€5,601 | |
| Remuneration and social security | 454/9 | - | €2,471 | +€2,471 | |
| Other amounts payable | 47/48 | €7,793,260 | €9,110,249 | +€1.3m | +16.9% |
| Accrued charges and deferred income | 492/3 | - | €3,310 | +€3,310 | |
| Remuneration, social security and pensions | 62 | €6,946 | €39,278 | +€32,332 | +465.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383,223 | €407,046 | +€23,823 | +6.2% |
| Other operating charges | 640/8 | €13,516 | €20,403 | +€6,888 | +51.0% |
| Non-recurring operating charges | 66A | - | €657 | +€657 | |
| Gross operating margin | 9900 | -€124,689 | -€54,153 | +€70,537 | +56.6% |
| Operating profit (loss) | 9901 | -€528,373 | -€521,537 | +€6,836 | +1.3% |
| Financial income | 75/76B | - | €539 | +€539 | |
| Recurring financial income | 75 | - | €539 | +€539 | |
| Financial charges | 65/66B | €13,914 | €18,257 | +€4,343 | +31.2% |
| Recurring financial charges | 65 | €13,914 | €18,257 | +€4,343 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€542,287 | -€539,254 | +€3,033 | +0.6% |
| Income taxes | 67/77 | €6,172 | - | -€6,172 | |
| Profit (loss) for the period | 9904 | -€548,459 | -€539,254 | +€9,205 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€548,459 | -€539,254 | +€9,205 | +1.7% |
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 12 October 2026 via checked.be.