KARMA CARE: 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.
KARMA CARE
Largest movements
- Cash -€11,229
down €11,229 (-74.9%), from €14,993 to €3,764
mainly Net result for the year (-€14,127) and Investment in fixed assets (net) (-€330)
- Receivables within one year -€1,399
down €1,399 (-24.4%), from €5,741 to €4,341
- Deferred charges and accrued income -€1,117
down €1,117 (-85.4%), from €1,308 to €191
- Intangible fixed assets -€375
down €375 (-27.3%), from €1,375 to €1,000
- Profit (loss) carried forward -€14,127
down €14,127 (-89.6%), from €15,764 to €1,637
- Trade debts +€250
up €250 (+117%), from €214 to €464
- Purchases and services +€43,243
up €43,243 (+274%), from €15,802 to €59,045
- Gross operating margin -€33,438
down €33,438, from €21,375 to -€12,064
- Turnover -€4,404
down €4,404 (-11.8%), from €37,177 to €32,773
- Taxes -€4,026
down €4,026 (-93.2%), from €4,322 to €296
- Other operating charges +€695
up €695 (+200%), from €348 to €1,042
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,100 | €10,060 | -€14,040 | -58.3% |
| Fixed assets | 21/28 | €2,058 | €1,764 | -€294 | -14.3% |
| Intangible fixed assets | 21 | €1,375 | €1,000 | -€375 | -27.3% |
| Tangible fixed assets | 22/27 | €683 | €764 | +€81 | +11.8% |
| Plant, machinery and equipment | 23 | €683 | €764 | +€81 | +11.8% |
| Current assets | 29/58 | €22,042 | €8,296 | -€13,746 | -62.4% |
| Amounts receivable within one year | 40/41 | €5,741 | €4,341 | -€1,399 | -24.4% |
| Trade receivables | 40 | €5,741 | €4,341 | -€1,399 | -24.4% |
| Cash at bank and in hand | 54/58 | €14,993 | €3,764 | -€11,229 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,308 | €191 | -€1,117 | -85.4% |
| Total equity and liabilities | 10/49 | €24,100 | €10,060 | -€14,040 | -58.3% |
| Equity | 10/15 | €18,764 | €4,637 | -€14,127 | -75.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,764 | €1,637 | -€14,127 | -89.6% |
| Amounts payable | 17/49 | €5,336 | €5,423 | +€88 | +1.6% |
| Amounts payable within one year | 42/48 | €5,336 | €5,423 | +€88 | +1.6% |
| Trade debts | 44 | €214 | €464 | +€250 | +117% |
| Suppliers | 440/4 | €214 | €464 | +€250 | +117% |
| Taxes, remuneration and social security | 45 | €4,562 | €4,618 | +€56 | +1.2% |
| Taxes | 450/3 | €4,562 | €4,618 | +€56 | +1.2% |
| Other amounts payable | 47/48 | €560 | €342 | -€218 | -39.0% |
| Turnover | 70 | €37,177 | €32,773 | -€4,404 | -11.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,802 | €59,045 | +€43,243 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €624 | +€483 | +342% |
| Other operating charges | 640/8 | €348 | €1,042 | +€695 | +200% |
| Gross operating margin | 9900 | €21,375 | -€12,064 | -€33,438 | |
| Operating profit (loss) | 9901 | €20,886 | -€13,730 | -€34,616 | |
| Financial charges | 65/66B | - | €102 | +€102 | |
| Recurring financial charges | 65 | - | €102 | +€102 | |
| Profit (loss) for the period before taxes | 9903 | €20,886 | -€13,832 | -€34,718 | |
| Income taxes | 67/77 | €4,322 | €296 | -€4,026 | -93.2% |
| Profit (loss) for the period | 9904 | €16,564 | -€14,127 | -€30,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,564 | -€14,127 | -€30,691 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.