KARS FIRIN SCRL: 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.
KARS FIRIN SCRL
Largest movements
- Tangible fixed assets -€2,291
no longer reported in 2025 (was €2,291)
- Cash -€1,872
down €1,872 (-93.1%), from €2,011 to €138
mainly Net result for the year (-€42,651) and Other debts (-€2,496)
- Deferred charges and accrued income -€470
no longer reported in 2025 (was €470)
- Receivables within one year -€265
down €265 (-73.8%), from €359 to €94
of which Other amounts receivable: -€140
- Profit (loss) carried forward -€3,541
down €3,541 (-3.7%), from -€95,261 to -€98,802
- Tax, wage and social debts +€2,784
up €2,784 (+3,317%), from €84 to €2,868
of which Taxes: +€1,532
- Other debts -€2,496
down €2,496 (-3.1%), from €79,311 to €76,815
- Trade debts -€1,645
no longer reported in 2025 (was €1,645)
- Other operating charges +€5,777
up €5,777 (+744%), from €776 to €6,553
- Gross operating margin -€4,624
down €4,624 (-364%), from -€1,270 to -€5,894
- Staff costs -€1,162
down €1,162 (-4.0%), from €29,347 to €28,185
- Depreciation -€1,160
no longer reported in 2025 (was €1,160)
- Financial charges +€360
up €360 (+21.7%), from €1,658 to €2,018
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 | €6,231 | €1,332 | -€4,898 | -78.6% |
| Fixed assets | 21/28 | €3,391 | €1,100 | -€2,291 | -67.6% |
| Tangible fixed assets | 22/27 | €2,291 | - | -€2,291 | |
| Furniture and vehicles | 24 | €2,291 | - | -€2,291 | |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €2,839 | €232 | -€2,607 | -91.8% |
| Amounts receivable within one year | 40/41 | €359 | €94 | -€265 | -73.8% |
| Trade receivables | 40 | €124 | - | -€124 | |
| Other amounts receivable | 41 | €234 | €94 | -€140 | -59.9% |
| Cash at bank and in hand | 54/58 | €2,011 | €138 | -€1,872 | -93.1% |
| Deferred charges and accrued income | 490/1 | €470 | - | -€470 | |
| Total equity and liabilities | 10/49 | €6,231 | €1,332 | -€4,898 | -78.6% |
| Equity | 10/15 | -€74,809 | -€78,350 | -€3,541 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,261 | -€98,802 | -€3,541 | -3.7% |
| Amounts payable | 17/49 | €81,039 | €79,682 | -€1,357 | -1.7% |
| Amounts payable within one year | 42/48 | €81,039 | €79,682 | -€1,357 | -1.7% |
| Trade debts | 44 | €1,645 | - | -€1,645 | |
| Suppliers | 440/4 | €1,645 | - | -€1,645 | |
| Taxes, remuneration and social security | 45 | €84 | €2,868 | +€2,784 | +3,317% |
| Taxes | 450/3 | €84 | €1,616 | +€1,532 | +1,826% |
| Remuneration and social security | 454/9 | - | €1,251 | +€1,251 | |
| Other amounts payable | 47/48 | €79,311 | €76,815 | -€2,496 | -3.1% |
| Remuneration, social security and pensions | 62 | €29,347 | €28,185 | -€1,162 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | - | -€1,160 | |
| Other operating charges | 640/8 | €776 | €6,553 | +€5,777 | +744% |
| Gross operating margin | 9900 | -€1,270 | -€5,894 | -€4,624 | -364% |
| Operating profit (loss) | 9901 | -€32,553 | -€40,633 | -€8,080 | -24.8% |
| Financial income | 75/76B | €349 | €0 | -€349 | -100.0% |
| Recurring financial income | 75 | €349 | €0 | -€349 | -100.0% |
| Financial charges | 65/66B | €1,658 | €2,018 | +€360 | +21.7% |
| Recurring financial charges | 65 | €1,658 | €2,018 | +€360 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,862 | -€42,651 | -€8,789 | -26.0% |
| Profit (loss) for the period | 9904 | -€33,862 | -€42,651 | -€8,789 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,862 | -€42,651 | -€8,789 | -26.0% |
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 30 October 2026 via checked.be.