KARYA: 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.
KARYA
Largest movements
- Tangible fixed assets -€18,093
down €18,093 (-4.9%), from €372,409 to €354,316
of which Land and buildings: -€31,010
- Cash +€5,588
up €5,588 (+1171.5%), from €477 to €6,065
mainly Depreciation (+€35,054) and Other debts (+€6,329)
- Debts after one year -€27,280
down €27,280 (-8.0%), from €339,580 to €312,300
of which Financial debts: -€27,408
- Other debts +€6,329
up €6,329 (+487.2%), from €1,299 to €7,628
- Trade debts +€5,557
up €5,557 (+426.8%), from €1,302 to €6,859
- Depreciation +€788
up €788 (+2.3%), from €34,266 to €35,054
- Taxes +€487
new in 2025: €487
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 | €378,863 | €366,863 | -€12,000 | -3.2% |
| Fixed assets | 21/28 | €372,409 | €354,316 | -€18,093 | -4.9% |
| Tangible fixed assets | 22/27 | €372,409 | €354,316 | -€18,093 | -4.9% |
| Land and buildings | 22 | €365,475 | €334,465 | -€31,010 | -8.5% |
| Furniture and vehicles | 24 | €6,934 | €19,851 | +€12,917 | +186.3% |
| Current assets | 29/58 | €6,454 | €12,547 | +€6,093 | +94.4% |
| Amounts receivable within one year | 40/41 | €3,942 | €3,804 | -€138 | -3.5% |
| Trade receivables | 40 | €207 | - | -€207 | |
| Other amounts receivable | 41 | €3,735 | €3,804 | +€69 | +1.8% |
| Cash at bank and in hand | 54/58 | €477 | €6,065 | +€5,588 | +1171.5% |
| Deferred charges and accrued income | 490/1 | €2,035 | €2,678 | +€643 | +31.6% |
| Total equity and liabilities | 10/49 | €378,863 | €366,863 | -€12,000 | -3.2% |
| Equity | 10/15 | €6,820 | €8,429 | +€1,609 | +23.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,180 | -€1,571 | +€1,609 | +50.6% |
| Amounts payable | 17/49 | €372,043 | €358,434 | -€13,609 | -3.7% |
| Amounts payable after more than one year | 17 | €339,580 | €312,300 | -€27,280 | -8.0% |
| Financial debts | 170/4 | €330,127 | €302,719 | -€27,408 | -8.3% |
| Other amounts payable | 178/9 | €9,453 | €9,581 | +€128 | +1.4% |
| Amounts payable within one year | 42/48 | €29,525 | €42,382 | +€12,857 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €26,924 | €27,408 | +€484 | +1.8% |
| Trade debts | 44 | €1,302 | €6,859 | +€5,557 | +426.8% |
| Suppliers | 440/4 | €1,302 | €6,859 | +€5,557 | +426.8% |
| Taxes, remuneration and social security | 45 | - | €487 | +€487 | |
| Taxes | 450/3 | - | €487 | +€487 | |
| Other amounts payable | 47/48 | €1,299 | €7,628 | +€6,329 | +487.2% |
| Accrued charges and deferred income | 492/3 | €2,938 | €3,752 | +€814 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,266 | €35,054 | +€788 | +2.3% |
| Other operating charges | 640/8 | €1,986 | €2,430 | +€444 | +22.4% |
| Gross operating margin | 9900 | €46,284 | €45,863 | -€421 | -0.9% |
| Operating profit (loss) | 9901 | €10,032 | €8,379 | -€1,653 | -16.5% |
| Financial income | 75/76B | €156 | €209 | +€53 | +34.0% |
| Recurring financial income | 75 | €156 | €209 | +€53 | +34.0% |
| Financial charges | 65/66B | €6,897 | €6,492 | -€405 | -5.9% |
| Recurring financial charges | 65 | €6,897 | €6,492 | -€405 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €3,291 | €2,096 | -€1,195 | -36.3% |
| Income taxes | 67/77 | - | €487 | +€487 | |
| Profit (loss) for the period | 9904 | €3,291 | €1,609 | -€1,682 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,291 | €1,609 | -€1,682 | -51.1% |
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 5 October 2026 via checked.be.