KaroH Comms: 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.
KaroH Comms
Largest movements
- Cash +€33,537
up €33,537 (+197.0%), from €17,023 to €50,560
mainly Net result for the year (+€38,199) and Tax, wage and social debts (+€9,072)
- Receivables within one year +€10,532
up €10,532 (+209.3%), from €5,032 to €15,563
of which Trade receivables: +€6,580
- Tangible fixed assets +€734
up €734 (+507.5%), from €145 to €879
- Reserves +€38,199
up €38,199 (+408.6%), from €9,349 to €47,548
- Tax, wage and social debts +€9,072
up €9,072 (+125.1%), from €7,250 to €16,322
- Trade debts -€2,509
down €2,509 (-63.6%), from €3,943 to €1,434
- Gross operating margin +€36,672
up €36,672 (+295.5%), from €12,410 to €49,082
- Taxes +€7,732
up €7,732 (+257.3%), from €3,005 to €10,737
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 | €23,042 | €67,805 | +€44,762 | +194.3% |
| Fixed assets | 21/28 | €145 | €879 | +€734 | +507.5% |
| Tangible fixed assets | 22/27 | €145 | €879 | +€734 | +507.5% |
| Plant, machinery and equipment | 23 | €145 | €879 | +€734 | +507.5% |
| Current assets | 29/58 | €22,898 | €66,926 | +€44,028 | +192.3% |
| Amounts receivable within one year | 40/41 | €5,032 | €15,563 | +€10,532 | +209.3% |
| Trade receivables | 40 | €4,420 | €11,000 | +€6,580 | +148.9% |
| Other amounts receivable | 41 | €612 | €4,563 | +€3,952 | +645.9% |
| Cash at bank and in hand | 54/58 | €17,023 | €50,560 | +€33,537 | +197.0% |
| Deferred charges and accrued income | 490/1 | €843 | €803 | -€40 | -4.7% |
| Total equity and liabilities | 10/49 | €23,042 | €67,805 | +€44,762 | +194.3% |
| Equity | 10/15 | €11,849 | €50,048 | +€38,199 | +322.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,349 | €47,548 | +€38,199 | +408.6% |
| Distributable reserves | 133 | €9,349 | €47,548 | +€38,199 | +408.6% |
| Amounts payable | 17/49 | €11,193 | €17,757 | +€6,563 | +58.6% |
| Amounts payable within one year | 42/48 | €11,193 | €17,757 | +€6,563 | +58.6% |
| Trade debts | 44 | €3,943 | €1,434 | -€2,509 | -63.6% |
| Suppliers | 440/4 | €3,943 | €1,434 | -€2,509 | -63.6% |
| Taxes, remuneration and social security | 45 | €7,250 | €16,322 | +€9,072 | +125.1% |
| Taxes | 450/3 | €7,250 | €16,322 | +€9,072 | +125.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €67 | +€53 | +384.0% |
| Other operating charges | 640/8 | €55 | €77 | +€21 | +38.3% |
| Gross operating margin | 9900 | €12,410 | €49,082 | +€36,672 | +295.5% |
| Operating profit (loss) | 9901 | €12,341 | €48,939 | +€36,598 | +296.5% |
| Financial income | 75/76B | €12 | €141 | +€128 | +1034.4% |
| Recurring financial income | 75 | €12 | €141 | +€128 | +1034.4% |
| Financial charges | 65/66B | - | €144 | +€144 | |
| Recurring financial charges | 65 | - | €144 | +€144 | |
| Profit (loss) for the period before taxes | 9903 | €12,354 | €48,936 | +€36,582 | +296.1% |
| Income taxes | 67/77 | €3,005 | €10,737 | +€7,732 | +257.3% |
| Profit (loss) for the period | 9904 | €9,349 | €38,199 | +€28,850 | +308.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,349 | €38,199 | +€28,850 | +308.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.